Customs Regulates Courier Companies as New Standard Procedure Begins
Stressing that, SOP further mandates courier companies to act as declarants by filing Single Goods Declarations (SGDs) via the B’Odogwú platform, he added that, declarations should include the declared FOB values, supported by invoices, airway bills, and packing lists.
“Also, full payment of customs duties, VAT, and other statutory levies 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 (POD) must be provided upon request, ” he pointed out.
To ensure strict adherence, the NCS has instituted a robust monitoring and enforcement mechanism through periodic Post-Clearance Audits (PCA) as these audits will verify the accuracy of DDP declarations, prevent revenue leakages, and confirm compliance with classification and valuation standards.
Violations, including false declarations, non-payment of duties, or operational misconduct, will attract sanctions such as suspension or revocation of clearance licences, seizure of goods, penalties with interest, and prosecution under the NCS Act, 2023, he noted. Courier operators, he added, are also required to submit monthly reports of all DDP shipments, including duty payments, classification details and delivery records, to the relevant Area Commands.
With this commencement, he assured that NCS reaffirms its commitment to strengthening the integrity of the clearance process, enhancing revenue assurance, facilitating legitimate trade and ensuring that courier operations under the DDP regime meet the highest global compliance standards.

