The Nigeria Customs Service (NCS) has commenced the implementation of a brand new Customary Working Process (SOP) regulating courier corporations working beneath the Delivered Responsibility Paid (DDP) Incoterm.
The Comptroller-Basic of Customs, Bashir Adeniyi, introduced the event in a press release issued on Monday by the Service’s spokesperson, Abdullahi Maiwada.
Underneath the brand new SOP, courier corporations aspiring to function beneath the DDP regime are actually required to acquire a licence from the NCS Headquarters Licence and Allow Unit beneath the Tariff and Commerce Division.
What the assertion is saying
Within the assertion, Maiwada stated the brand new SOP gives a unified regulatory framework protecting registration, manifest submission, declaration, valuation, clearance, supply and compliance monitoring, in step with world greatest practices.
In accordance with him, operators should submit all obligatory documentation, together with Company Affairs Fee (CAC) registration papers, legitimate courier licences, compliance bonds and a proper utility to function beneath the DDP framework.
Maiwada burdened that every one licensed operators are required to submit an Advance Digital Manifest (AEM) not less than 24 hours earlier than cargo arrival.
“It’s pertinent to notice that every one licenced operators are required to submit an Advance Digital Manifest (AEM) 24 hours earlier than cargo arrival,” he stated.
He added that the manifest should clearly point out DDP because the Incoterm and embrace full cargo particulars.
“Clearly indicating DDP because the Incoterm and offering full particulars similar to Harmonised System codes, merchandise descriptions, values, origins and consignees, in step with the World Customs Organisation (WCO) SAFE Framework of Requirements,” he stated.
Declaration, obligation fee and cargo inspection
Underneath the SOP, courier corporations are mandated to behave as declarants by submitting Single Items Declarations (SGDs) by way of the B’Odogwú platform, together with declared FOB values, supported by invoices, airway payments and packing lists.
Maiwada stated all customs duties, Worth Added Tax (VAT) and different statutory levies have to be totally paid by way of authorised NCS fee channels earlier than clearance.
“Moreover, risk-based cargo profiling will information inspections, with bodily examinations carried out when discrepancies or high-risk indicators are recognized,” he stated.
“Supply to the consignee is permitted solely after full clearance and Proof of Supply (POD) have to be offered upon request.”
Monitoring, audits and sanctions
To make sure strict compliance, Maiwada stated the NCS has instituted sturdy monitoring and enforcement mechanisms, together with periodic Put up-Clearance Audits (PCA).
He defined that the audits would confirm the accuracy of DDP declarations, forestall income leakages and guarantee compliance with classification and valuation requirements.
In accordance with him, violations similar to false declarations, non-payment of duties or operational misconduct will appeal to sanctions.
He stated these embrace suspension or revocation of clearance licences, seizure of products, monetary penalties with curiosity, and prosecution beneath the NCS Act, 2023.
Courier operators are additionally required to submit month-to-month stories of all DDP shipments, detailing obligation funds, classification and supply information, to the related Space Instructions.
Authorized and worldwide framework
Maiwada famous that the DDP initiative is anchored on ICC Incoterms 2020 and related provisions of the Nigeria Customs Service Act 2023.
He added that it’s additional guided by the WCO SAFE Framework of Requirements, the Revised Kyoto Conference, the WTO Commerce Facilitation Settlement, the NCS Courier Clearance Pointers, and the Nigeria Postal Service Act 2023.
“With this graduation, the NCS reaffirms its dedication to strengthening the integrity of the clearance course of,” he stated.
“Enhancing income assurance, facilitating reputable commerce and guaranteeing that courier operations beneath the DDP regime meet the best world compliance requirements.”
What it’s best to know
Final week, the Apapa Space Command of the Nigeria Customs Service (NCS) introduced a income assortment of N2.93 trillion in 2025, representing a 24.32% enhance in comparison with its 2024 efficiency.
The Command had generated N2.36 trillion in 2024, representing a rise of N573.29 billion.