The Nigeria Customs Service (NCS) has introduced a new Standard Operating Procedure (SOP) for courier companies operating under the Delivered Duty Paid (DDP) regime, marking a major step in tightening regulatory oversight of Nigeria’s fast-growing courier and parcel delivery sector. The policy, announced in January 2026, aims to align local courier operations with global trade standards, block revenue leakages, and eliminate unregistered “briefcase” operators.
Under the new framework, courier companies are required to obtain mandatory licensing approval from the NCS Headquarters Licence and Permit Unit. Applicants are required to submit Corporate Affairs Commission (CAC) registration documents, valid courier operation licenses, and compliance bonds as part of the authorization process. Only approved operators will be permitted to handle DDP shipments into the country.
The SOP also introduces strict advance reporting obligations. Licensed courier firms must now submit an Advance Electronic Manifest at least 24 hours before shipment arrival.
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The manifest must contain detailed shipment information, including Harmonized System (HS) codes, declared values, and countries of origin. This requirement is designed to improve cargo visibility and strengthen pre-arrival risk assessment.
In a significant operational shift, courier companies are now designated as official declarants for shipments. They are required to file Single Goods Declarations through the Customs B’Odogwú digital platform. In addition, all customs duties, value-added tax, and statutory levies must be fully paid through authorized payment channels before cargo clearance can be granted.
The policy is anchored in both international and domestic legal frameworks. These include the Incoterms 2020 DDP rule, which assigns full delivery and duty responsibility to the seller or courier, the Nigeria Customs Service Act 2023, and the World Customs Organization’s SAFE Framework for securing global trade.
To enforce compliance, the NCS has announced stiff penalties for violations. Erring firms or agents risk fines of up to ₦5 million, possible imprisonment, or suspension of operating licenses. Customs authorities will also deploy risk-based profiling and post-clearance audits to verify the accuracy of declarations and detect potential fraud.
The initiative forms part of the NCS’s broader 2026 reform agenda to modernize trade facilitation, enhance transparency, and ensure that every parcel entering Nigeria is properly declared and taxed.
