The Nigeria Customs Service (NCS) has begun implementing a new Standard Operating Procedure (SOP) for courier companies operating under the Delivered Duty Paid (DDP) regime, a move aimed at strengthening regulation, boosting revenue collection, and aligning Nigeria’s courier trade with global standards.

The new rules affect courier firms handling international shipments where duties and taxes are paid upfront by the sender, a system widely used in e-commerce and cross-border trade.

Customs officials say the framework will close loopholes that have allowed under-declaration, delayed payments, and abuse of courier clearance channels.

What the new SOP introduces

Under the SOP, courier companies seeking to operate under the DDP regime must obtain a licence from the NCS Headquarters License and Permit Unit within the Tariff and Trade Department.

They are required to submit documents including Corporate Affairs Commission registration, valid courier licences, compliance bonds, and a formal application to operate under the DDP framework.

All licensed operators must now submit an Advance Electronic Manifest (AEM) at least 24 hours before shipment arrival, clearly indicating DDP as the Incoterm and providing full shipment details such as HS codes, item descriptions, values, origins, and consignees.

Digital clearance and duty payment

The SOP mandates courier companies to act as declarants, filing Single Goods Declarations (SGDs) through the B’Odogwú customs platform.

Declared values must reflect the Free on Board (FOB) price and be supported by invoices, airway bills, and packing lists.

Customs duties, VAT, and other statutory levies must be fully paid through authorised NCS payment channels before goods can be cleared.

Risk-based profiling will guide inspections, with physical examination carried out only where discrepancies or high-risk indicators are detected.

Delivery to consignees will only be allowed after full clearance, and Proof of Delivery (POD) must be produced when requested.

Customs enforcement and penalties

To enforce compliance, the NCS says it will conduct periodic Post-Clearance Audits (PCA) to verify declarations, classification accuracy, and valuation.

Violations such as false declarations, non-payment of duties, or operational misconduct may result in licence suspension or revocation, seizure of goods, financial penalties with interest, or prosecution under the Nigeria Customs Service Act 2023.

Courier operators are also required to submit monthly DDP shipment reports to their respective Area Commands, detailing duty payments, classifications, and delivery records.

Customs Service explains the policy

In a statement, the NCS said the SOP draws its legal backing from ICC Incoterms 2020, the NCS Act 2023, the WCO SAFE Framework of Standards, the Revised Kyoto Convention, the WTO Trade Facilitation Agreement, and the Nigeria Postal Service Act 2023.

The Service said the move is designed to standardise courier operations while facilitating legitimate trade.

“With this commencement, the 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,” the statement said.

What’s next

Customs officials say enforcement will be phased, with continued engagement with courier operators to ensure compliance.

The Service has urged stakeholders to familiarise themselves with the SOP to avoid sanctions.

The Nigeria Customs Service (NCS), Seme Area Command, says it recorded its highest-ever annual revenue in 2025, collecting ₦15.59bn, more than double what it generated the previous year.

Officials also announced major drug seizures and stricter border surveillance, warning smugglers that illicit activities will no longer thrive at the Seme border.

Record revenue milestone

In a statement released on Tuesday, the command said it generated ₦15,598,945,794 between January and December 2025.

That figure represents a 117% increase compared with the ₦7.16bn recorded in 2024.

December alone accounted for ₦3.62bn, the highest monthly revenue ever recorded since the command was established.

Customs attributed the surge to the One-Stop Shop (OSS) initiative, a trade facilitation framework introduced by the Comptroller-General of Customs, Bashir Adewale Adeniyi.

The initiative is designed to improve coordination among border agencies and reduce delays for traders.

Why it matters

Seme is Nigeria’s busiest land border, linking the country to Benin Republic and the wider West African trade corridor.

Higher revenue at the border means more funds for government, while reduced checkpoints translate to faster movement of goods, lower transport costs and improved regional trade.

For consumers, smoother trade flows can help stabilise prices of imported goods.

Reduced checkpoints, faster trade

Customs Area Controller, Comptroller Wale Adenuga, said the command complied fully with federal directives to reduce checkpoints along the Lagos–Abidjan corridor.

Only two approved checkpoints now operate along the route.

Officials say this has significantly eased congestion, improved travel time and boosted compliance among traders.

Major drug seizures at the border

Despite easing trade for compliant businesses, customs officials say they maintained aggressive action against smuggling.

In December 2025 alone, officers seized:

685 parcels of Cannabis sativa (marijuana)

495 packs of Tramadol

2,000 packs of Super Power Sildenafil (300mg), described as an excessively high-dosage sexual enhancement drug

The seizures followed intelligence-led patrols and collaboration with other security agencies.

Customs issues warning to smugglers

Comptroller Adenuga warned that smugglers would face prosecution if they continued illegal operations.

“The Seme borders are no longer safe for illicit activities. With advanced intelligence, technology and unwavering vigilance, our officers will intercept and prosecute offenders,” he said.

He advised smugglers to desist or face the full weight of the law.

Support for legitimate traders

Customs officials assured compliant traders of a safe and business-friendly corridor.

They said streamlined processes and reduced delays were aimed at encouraging legitimate cross-border commerce and supporting economic growth.

Community impact beyond revenue

Beyond enforcement and revenue, the command also highlighted its social responsibility programmes.

In November 2025, the Customs Officers Wives Association (COWA) launched the Green Border Initiative at Seme.

The programme provided sewing machines, grinding machines, gas burners, and start-up grants to women in the border community.

On the same day, the Comptroller-General launched a free medical outreach, which provided healthcare services to over 1,000 residents, alongside a tree-planting exercise to promote environmental sustainability.

What’s next

Customs officials say the focus in 2026 will be on deeper technology adoption, stronger intelligence sharing and continued engagement with border communities.

Comptroller Adenuga thanked the Comptroller-General, officers, sister agencies, traditional rulers and the media, pledging even stronger performance in the coming year.

Nigeria’s newly enacted Tax Reform Acts 2025 will protect low-income earners, simplify tax administration and create a more predictable business environment, according to Joseph Tegbe, Chairman of the National Tax Policy Implementation Committee (NTPIC).

Mr Tegbe said the reforms represent a major shift in Nigeria’s fiscal framework, aimed at supporting long-term economic growth and restoring trust between citizens and the state.

Why it matters

Nigeria has struggled for years with low tax compliance, a narrow tax base and a heavy dependence on oil revenues.

Analysts say a more efficient and transparent tax system could help stabilise public finances, fund social services and reduce pressure on borrowing.

A ‘turning point’ for Nigeria’s economy

In an article published in several national newspapers, Mr Tegbe described the new tax laws as a “comprehensive overhaul” of Nigeria’s fiscal architecture.

He said the Acts are designed to create a modern, efficient and transparent tax system that supports development and shared prosperity.

“This marks a significant turning point in our pursuit of a robust and sustainable economy,” he wrote.

Mr Tegbe, who is also Director-General of the Nigeria-China Strategic Partnership (NCSP), said the reforms are built around four pillars.

“These include reconnecting the economy to the state, standardising and modernising fiscal administration, promoting predictability, and re-balancing the fiscal social contract,” he explained.

What changes for businesses and households

According to the NTPIC chairman, the reforms aim to make taxation more predictable by expanding the tax net and simplifying rules.

“By broadening the tax net, simplifying rules, and improving administration, we are creating a more predictable fiscal environment that supports businesses and households,” he said.

A key feature of the reforms is targeted relief for vulnerable groups.

Mr Tegbe said individuals earning up to ₦800,000 annually will pay zero income tax, while zero-rated VAT items have been expanded to cover critical sectors such as healthcare, education and agriculture.

“By taking away the tax burden on small income earners and small businesses, the reforms aim to preserve livelihoods, encourage formal participation, and allow enterprises to grow organically,” he noted.

Learning from global best practices

Mr Tegbe said the reforms were informed by international examples, including South Korea, Singapore and Rwanda.

“These countries have shown that with the right policies, institutions and leadership, it is possible to transform a nation’s economy and improve the lives of its citizens,” he said.

Digitalisation and e-invoicing

The Tax Reform Acts also prioritise technology-driven administration.

Mr Tegbe said the introduction of e-invoicing would improve compliance, enhance transparency and reduce administrative burdens for businesses.

He described the move as a critical step towards aligning Nigeria’s tax system with global standards.

What’s next

Mr Tegbe warned that the success of the reforms would depend largely on implementation.

He said ongoing engagement with taxpayers, businesses and other stakeholders would be essential to ensure understanding and compliance.

The government expects the reforms to stabilise the fiscal environment, support production and improve Nigeria’s ease of doing business.

“We are confident that these reforms will unlock new opportunities for businesses, investors and entrepreneurs, and contribute to the growth and development of our economy,” he added.