(a) An invoice and proforma invoice.
(b) Credit note and debit note.
(c) Customs duties and excise duties.
(d) Consignment note and dispatch note.
(e) Railex service and railway letter.
An invoice is a document issued by the seller to a buyer after purchase has been made indicating conditions of delivery, discount given if payment is made within a stipulated time e.g. 10% within 30 days. While A Proforma Invoice is sent instead of an invoice to ask if the customer approves
goods and conditions as stated. He should then notify the seller and the proforma invoice will then become an invoice which will in due course be paid for
by the customer.
Credit Note is issued by the seller to the buyer to correct error of over charge or payment for purchases made while Debit Note is a document issued by the seller when the amount stated in his invoice is too little, it is also used to notify customer of how much he is expected to pay for services rendered on his behalf in accordance with the terms of contract.
Custom Duties: Are specific charges made by customs on imported goods/products, while Excise Duties are levied on goods manufactured within a
country by customs department.
Consignment Note: Is used when an independent carrier or transporter by rail or road is used to accompany goods forwarded while a dispatch note is used for delivery of correspondence by a messenger within or outside an organisation.
Railex Service is a parcel/packet handed over with any express delivery post office while railway letters are sent by the first train available from the railway station.
- Railex service is handled on arrival at the destination station either by post through the nearest post office box while railway letters are handed in at the destination station to be called for.
- Railex service attracts first class postage plus additional fees while railway letters are delivered by railway messengers during working hours.
