Nigeria Customs is tightening rules for courier companies using a specific import method. A new standard procedure now governs operations under the Delivered Duty Paid system. This framework covers everything from registration to final delivery, aiming to align with international practices. Deputy Comptroller Abdullahi Maiwada announced the change, citing various legal foundations.
Companies must first obtain a license from the customs headquarters. They need to submit corporate registration papers, valid courier licenses, and a compliance bond. Operators are required to submit an electronic manifest a full day before any shipment arrives. This manifest must clearly label the shipment under the duty-paid system and include detailed item information.
These courier firms must also act as declarants, filing customs paperwork through the designated online platform. Declarations require supporting documents like invoices and packing lists. Full payment of all duties and taxes must be completed through approved channels before goods are cleared. Customs will use risk-based profiling to decide which shipments need physical inspection.
Delivery to the recipient is only allowed after full clearance. Proof of delivery records must be available for review. The customs service will conduct post-clearance audits to verify declaration accuracy and prevent revenue loss. Violations such as false declarations or duty non-payment will trigger serious sanctions.
Penalties include license suspension, goods seizure, financial penalties with interest, and potential prosecution. Licensed operators must also submit monthly reports on all relevant shipments to their local customs command. This move reinforces the agency's focus on revenue assurance and trade compliance within the courier sector.
Companies must first obtain a license from the customs headquarters. They need to submit corporate registration papers, valid courier licenses, and a compliance bond. Operators are required to submit an electronic manifest a full day before any shipment arrives. This manifest must clearly label the shipment under the duty-paid system and include detailed item information.
These courier firms must also act as declarants, filing customs paperwork through the designated online platform. Declarations require supporting documents like invoices and packing lists. Full payment of all duties and taxes must be completed through approved channels before goods are cleared. Customs will use risk-based profiling to decide which shipments need physical inspection.
Delivery to the recipient is only allowed after full clearance. Proof of delivery records must be available for review. The customs service will conduct post-clearance audits to verify declaration accuracy and prevent revenue loss. Violations such as false declarations or duty non-payment will trigger serious sanctions.
Penalties include license suspension, goods seizure, financial penalties with interest, and potential prosecution. Licensed operators must also submit monthly reports on all relevant shipments to their local customs command. This move reinforces the agency's focus on revenue assurance and trade compliance within the courier sector.
