Customs Invoice Template for Nigeria

A Customs Invoice is a mandatory document required for all commercial imports and exports in Nigeria. This document serves multiple crucial purposes: it enables Nigerian customs authorities to assess appropriate duties and taxes, verify the value of goods, and ensure compliance with trade regulations. The Customs Invoice must conform to specific requirements under Nigerian law, particularly the Customs and Excise Management Act (CEMA) and the Pre-Arrival Assessment Report (PAAR) system. It includes comprehensive details about the goods being traded, including their description, quantity, value, origin, and destination, as well as information about all parties involved in the transaction. This document is essential for customs clearance and plays a vital role in preventing under-declaration, maintaining accurate trade statistics, and ensuring proper revenue collection for the Nigerian government.

1. Invoice Number and Date: Unique identification number and date of the invoice

2. Exporter Details: Complete name, address, and tax registration details of the exporting entity

3. Importer Details: Complete name, address, and tax registration details of the importing entity

4. Shipment Details: Port of loading, port of discharge, vessel name/flight number, bill of lading/airway bill number

5. Goods Description: Detailed description of goods including HS codes, quantity, unit price, and total value

6. Financial Information: Currency, exchange rate, payment terms, and bank details

7. Declaration: Standard customs declaration stating the truthfulness of the information provided