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The Commercial Invoice For Customs Purposes Only is a crucial document required by Nigerian customs authorities for international trade transactions. This document is mandatory under the Nigerian Customs and Excise Management Act (CEMA) 2004 and must be presented for both import and export clearance. It serves as an official declaration of the transaction value, helping customs authorities determine appropriate duties and taxes while ensuring compliance with trade regulations. Unlike standard commercial invoices, this specialized version includes additional customs-specific information such as HS codes, detailed product descriptions, and specific declarations required by Nigerian customs. It's particularly important for maintaining transparency in international trade transactions and facilitating smooth customs clearance processes.

1. Invoice Header: Company letterhead, invoice number, date, and 'Commercial Invoice for Customs Purposes Only' clearly stated

2. Seller Information: Complete details of the exporter including name, address, tax ID, and contact information

3. Buyer Information: Complete details of the importer including name, address, tax ID, and contact information

4. Shipment Details: Port of loading, port of discharge, vessel/flight details, shipping terms (Incoterms)

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

6. Financial Information: Currency, total invoice value, payment terms, and banking details

7. Declaration: Statement certifying the accuracy of the information provided

8. Authentication: Authorized signature, company stamp, and date