The Nigeria Customs Service (NCS) announces the commencement of a new Standard Operating Procedure (SOP) for regulating courier companies operating under the Delivered Duty Paid (DDP) Incoterm.
This implementation provides a unified framework for registration, manifest submission, declaration, valuation, clearance, delivery and compliance monitoring, in line with global best practices.
The DDP initiative derives its legal foundation from International Chamber of Commerce (ICC) Incoterms 2020, relevant sections of the Nigeria Customs Service Act 2023, WCO SAFE Framework of Standards, Revised Kyoto Convention, WTO Trade Facilitation Agreement, NCS Courier Clearance Guidelines, and the Nigeria Postal Service Act 2023.
Under the newly commenced procedure, courier companies intending to operate the DDP regime are requested to obtain a license from the NCS Headquarters License and Permit Unit under the Tariff and Trade Department.
According to a press statement issued by the National Public Relations Officer of Customs, Abdullahi Maiwada, the companies are expected to submit all mandatory documents, including CAC registration papers, valid courier licenses, 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 HS codes, item descriptions, values, origins and consignees, in line with the WCO safe framework of standards. This procedure draws its legal foundation from the International Chamber of Commerce (ICC) Incoterms 2020, the Nigeria Customs Service Act 2023, the World Customs Organisation (WCO) SAFE Framework of Standards, and other relevant international agreements,” the statement said. Under the new guidelines, courier companies intending to operate under the DDP regime are required to obtain a licence from the Nigeria Customs Service Headquarters License and Permit Unit.
The Customs spokesman further stated that applicants must submit mandatory documentation, including Corporate Affairs Commission (CAC) registration certificates, valid courier operation licences, compliance bonds, and a formal application indicating their intention to operate under the DDPDDP arrangement.
In addition, all licensed courier operators are required to submit an Advance Electronic Manifest (AEM) at least 24 hours before the arrival of any shipment. The manifest must clearly indicate Delivered Duty Paid (DDP) as the applicable Incoterm.













































