The Nigeria Customs Service (NCS) has released new Standard Operating Procedures (SOP) for courier companies operating under the Delivered Duty Paid (DDP) Incoterm. These regulations affect all businesses involved in cross-border e-commerce and express delivery.
Key Requirements
Licensing
All courier companies operating DDP services must obtain a license from NCS Headquarters. This applies to both Nigerian and foreign-owned operators.
Advance Electronic Manifest
Courier operators must submit an Advance Electronic Manifest at least 24 hours before cargo arrival. This includes:
- Sender and recipient details
- Description of goods
- Value declaration
- Country of origin
Single Goods Declaration
All declarations must be submitted through the B'Odogwu platform, Nigeria's automated customs processing system. This replaces previous manual processes.
Post-Clearance Audits
NCS will conduct regular post-clearance audits to verify compliance. Companies must maintain records for at least five years.
Compliance Timeline
License Application
Deadline: March 31, 2026
Penalty: Suspension of operations
System Integration
Deadline: June 30, 2026
Penalty: Manual processing fees
Full Compliance
Deadline: September 30, 2026
Penalty: Fines and seizures
Impact on E-Commerce
These regulations will affect:
- International e-commerce platforms shipping to Nigeria
- Nigerian businesses importing goods for resale
- Logistics companies providing last-mile delivery
- Fulfillment centers and warehouses
I-STRATA Advisory
We assist logistics companies and e-commerce businesses with customs compliance in Nigeria. Our services include license applications, system integration, and ongoing compliance support.