Export invoices and packing lists: reconcile a Nigerian shipment file

Give each document its own job

A pro forma invoice can describe a proposed sale. A commercial invoice records the transaction's goods and value. A packing list describes how the goods are packed and the quantities being shipped. NEPC identifies these commercial documents in its export guidance; they should agree without being treated as interchangeable.

For a Nigerian exporter, begin with the buyer order and the final agreed specification. If quantities or terms change, update the relevant versions and keep a clear record of the change. A document created early in negotiation may no longer describe what will be dispatched.

Build one controlled shipment record

Keep seller and buyer identity, product descriptions, quantity units, transaction currency and the named delivery arrangement in a master record. Use it to check the documents prepared by different parties. Assign responsibility for correcting inconsistencies before the shipment moves.

Do not substitute a brand name for the legal contracting entity without explaining it. If a buyer uses an agent or a different receiving party, document the relationship and verify the arrangement. Commercial convenience should not leave an unexplained mismatch between the order, invoice and recipient.

Reconcile unit counts and cartons

Illustration only: an order is for 600 units packed as 30 cartons with 20 units each. If the final shipment contains 28 full cartons and one carton of 10, it contains 570 units, not 600. Record the actual shipped quantity and the agreed commercial effect rather than leaving the original quantity on every document.

Use clear units for weight and quantity and distinguish net product weight from gross packed weight. If an item is sold by weight while packed by container count, explain the relationship. A total that looks plausible is not a substitute for reconciling the underlying measures.

• Product descriptions and specification versions
• Ordered versus dispatched quantities
• Carton/pallet count and units per pack
• Net and gross weights in named units
• Invoice totals and transaction currency
• Delivery terms and recipient relationships

Check totals without changing the commercial facts

Calculate the line totals and distinguish product value from separately agreed charges. Ask whether a discount, sample or replacement item needs a particular treatment in the official documents. Obtain the appropriate guidance rather than inserting a nominal value merely because the item is not charged to the customer.

Keep the original transaction currency visible. A naira budget is an internal planning calculation and should not silently replace the currency or value required on an official document. Record any rate's source, date and purpose beside the calculation.

Retain the final version and its supporting evidence

Store the agreed order, final invoice, packing list, shipment documents and payment evidence together. Ask the bank and relevant authorities which documents are required for the export and how corrections should be handled. A change after dispatch may need more than replacing a local spreadsheet.

The converter can help check invoice arithmetic, but it does not produce a compliant customs declaration or determine a complete export-document list. NEPC's resources are a starting point; your bank, regulators and destination requirements determine what the particular shipment needs.