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The Import Export Invoice is a crucial document in international trade transactions involving Nigerian businesses. It serves as both a commercial and legal document, providing essential information for customs clearance, payment processing, and regulatory compliance. This document is required under Nigerian law, particularly the Customs and Excise Management Act (CEMA) and must comply with Central Bank of Nigeria foreign exchange regulations. It's used whenever goods are imported into or exported from Nigeria, containing detailed information about the transaction including product specifications, pricing, payment terms, and shipping details. The document plays a vital role in facilitating international trade, ensuring proper duty assessment, enabling foreign exchange transactions, and maintaining accurate trade records. It must be prepared in accordance with Nigerian documentation requirements while meeting international trade standards.

1. Invoice Header: Contains invoice number, date, and reference numbers

2. Seller Details: Complete information about the exporter including name, address, tax ID, and registration numbers

3. Buyer Details: Complete information about the importer including name, address, tax ID, and registration numbers

4. Shipping Details: Port of loading, port of discharge, vessel/flight details, estimated departure and arrival dates

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

6. Payment Terms: Payment method, currency, bank details, and payment conditions

7. Total Amount: Subtotal, applicable taxes, duties, and final amount in both figures and words

8. Declaration: Statement of accuracy and compliance with Nigerian export/import regulations