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The Commercial Invoice For Export is a fundamental document required for all export transactions from Nigeria. It serves as the primary commercial document evidencing a sale transaction between an exporter and an overseas buyer, while also meeting Nigerian customs and export control requirements. This document must comply with regulations set by multiple Nigerian authorities, including the Nigerian Export Promotion Council, Customs Service, and Central Bank of Nigeria. It contains detailed information about the parties involved, comprehensive product descriptions, pricing, payment terms, and shipping arrangements. The document is crucial for customs valuation, foreign exchange procedures, and often serves as a supporting document for letters of credit. It must be prepared in accordance with Nigerian export documentation requirements and international trade practices, making it essential for facilitating smooth export operations and ensuring compliance with both domestic and international trade regulations.

1. Invoice Header: Contains invoice number, date, and type (Export Commercial Invoice)

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

3. Buyer Information: Complete details of the importer including name, address, and any relevant tax or registration numbers

4. Shipment Details: Information about shipping method, Incoterms, port of loading/discharge, and delivery terms

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

6. Payment Information: Payment terms, bank details, and currency information

7. Value Declaration: Declaration of the true value of goods for customs purposes

8. Total Amount: Breakdown of subtotal, any applicable charges, taxes, and final total

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