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Customs launches new procedure for duty-paid courier operations

Customs’ comptroller-general, Bashir Adeniyi, announced this in a statement.

• January 13, 2026
Apapa Customs
Customs Officers [Photo Credit: Vanguard News]

The Nigeria Customs Service says it has begun implementing a new standard operating procedure to regulate courier companies operating under the delivered duty-paid Incoterm.

Customs’ comptroller-general, Bashir Adeniyi, announced this in a statement on Monday.

The statement said this implementation provides a unified framework for registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring, in line with global best practices.

Under the newly commenced procedure, it said, courier companies intending to operate the DDP regime were required to obtain a licence from the NCS Headquarters Licence and Permit Unit under the Tariff and Trade Department.

It added that companies were expected to submit all mandatory documents, including Corporate Affairs Commission registration papers, valid courier licences, compliance bonds and a formal application to operate under DDP.

“It is pertinent to note that all licensed operators are required to submit an Advance Electronic Manifest (AEM) 24 hours before shipment arrival. Clearly indicating DDP as the Incoterm and providing complete details such as Harmonised System codes, item descriptions, values, origins and consignees, in line with the World Customs Organisation SAFE Framework of Standards,” said NCS.

According to the statement, the SOP further mandates courier companies to act as declarants by filing Single Goods Declarations via the B’Odogwú platform, including the declared FOB values, supported by invoices, airway bills and packing lists.

Other declarations, he said, should include full payment of customs duties, VAT and other statutory levies which must be completed through authorised NCS payment channels before clearance.

“Additionally, risk-based cargo profiling will guide inspections, with physical examinations conducted when discrepancies or high-risk indicators are identified. Delivery to the consignee is permitted only after full clearance, and proof of delivery must be provided upon request,” it said.

It said that to ensure strict adherence, the NCS had instituted a robust monitoring and enforcement mechanism through periodic post-clearance audits.

(NAN)

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