Invoices and packing lists, done right

Two documents do more day-to-day work in your import than any contract: the commercial invoice and the packing list. They are not glamorous, and most importers barely glance at them before forwarding them on. That is a mistake. A sloppy invoice or a packing list that disagrees with it is one of the most reliable ways to get your shipment queried, delayed or re-valued at a Nigerian port. Getting these two right is cheap insurance.

This is general information, not legal advice. Your clearing agent should review your specific paperwork.

What the commercial invoice must show

The commercial invoice is the financial story of the shipment, and customs reads it to assess value and duty. A clean one shows:

• The full names and addresses of the seller and the buyer.
• A clear description of the goods, not a vague catch-all.
• Quantity, unit price and total value.
• The currency, stated in RMB where that is the deal.
• The trade terms, so it is clear what the price includes.
• An invoice number and date, and a reference to the order.

The value matters most. Understating it to save duty is a false declaration with real consequences, and overstating it costs you duty for nothing. State the honest transaction value.

What the packing list must show

The packing list is the physical story: what is in the boxes. It should show:

• The number and type of packages, with how the goods are distributed across them.
• Net and gross weights.
• Dimensions of the cartons or pallets.
• The shipping marks that identify your cargo.
• Quantities that match the invoice exactly.

Your forwarder uses it to book and check the cargo, and customs uses it to confirm the shipment matches the declared contents.

The invoice says what you paid. The packing list says what arrived. When they tell the same story, clearance is boring, which is exactly what you want.

Consistency is the whole game

The most common avoidable delay comes from documents that do not agree. The product description, the quantities and the values on the invoice must line up with the packing list, and both must line up with the bill of lading and with your own customs filing. A single mismatched figure can be enough to flag a file for inspection. Before anything ships, put the documents side by side and reconcile them line by line.

These two also have to agree with your declared classification, so it helps to have read HS codes and Nigerian customs duty and the wider picture in understanding China export documents.

Make accuracy the supplier's job in writing

Because the supplier usually issues these documents, build accuracy into the deal. As part of your purchase contract, require that the invoice and packing list are accurate, match the agreed specification and quantities, and carry your correct details. Ask to review drafts before shipment, while a correction is still a quick email rather than a port problem.

A quick reconciliation checklist

• Seller, buyer and order reference correct on the invoice.
• Honest transaction value, in the right currency.
• Packing list quantities matching the invoice exactly.
• Weights, dimensions and shipping marks present and sensible.
• Descriptions consistent across invoice, packing list and your filing.
• Drafts reviewed before the goods ship.

Two careful documents save days at the port. Get them reconciled, keep them with your records, and when the goods are ready to move you can make a request to pay your supplier on Alipay from Naira, filing the receipt alongside the invoice it matches.