The Nigeria Customs Service has begun enforcing a new SOP for courier firms operating under DDP terms.
On Monday, Customs spokesperson Abdullahi Maiwada announced the change on behalf of the Comptroller-General.
Customs New Rules For DDP Couriers
As a result, Customs aims to introduce clearer rules and tighter oversight for courier operations nationwide.
First, courier companies must obtain licences from the NCS Licence and Permit Unit at headquarters.
Without this approval, operators cannot participate in the DDP clearance regime.
Next, the SOP establishes a single framework covering registration, declarations, clearance, delivery and compliance monitoring.
In addition, operators must submit CAC documents, valid courier licences, compliance bonds and a formal DDP application.
Once licensed, firms must file an Advance Electronic Manifest at least 24 hours before shipment arrival.
Furthermore, each manifest must state DDP as the Incoterm and include complete shipment details.
Specifically, required details include HS codes, item descriptions, values, origins and consignee information.
Stricter Clearance Process
Meanwhile, courier firms act as declarants and file Single Goods Declarations on the B’Odogwú platform.
These declarations show FOB values and include invoices, airway bills and packing lists.
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Before clearance, operators must pay all customs duties, VAT and statutory charges.
Afterwards, Customs conducts inspections based on risk profiling and identified discrepancies.
Only then may firms deliver goods, while providing Proof of Delivery when Customs requests it.
Enforcement And Revenue Gains
To ensure compliance, Customs has introduced post-clearance audits to verify accuracy and prevent revenue losses.
If operators submit false declarations or withhold duties, Customs will impose sanctions under the Customs Act 2023.
Such penalties include licence suspension, seizure of goods, financial fines and possible prosecution.
Additionally, operators must submit monthly DDP shipment reports to their respective Area Commands.
Overall, the framework aligns with ICC Incoterms 2020 and major international trade conventions.
Accordingly, Customs says the policy strengthens clearance integrity, revenue protection and global compliance standards.
Meanwhile, the announcement follows strong revenue growth at the Apapa Area Command.
In 2025, Apapa Customs collected ₦2.93 trillion, reflecting a 24.32% increase from 2024.
In comparison, the command collected ₦2.36 trillion in 2024.
