"On the customs form, I put the value at $500 and the description said “cardboard art.” I’m not completely sure of this, but I think Nigerians have to pay a small percentage of the value to customs, so putting a high price on the customs form hopefully cost them a little money."
That bit about the customs fee wouldn't make sense otherwise.
That still doesn't mean it was sent to Nigeria. It just confirms that, for whatever reason, the author assumed the recipient was in Nigeria. The recipient may have very well been in Nigeria but he offers no definitive evidence.
"On the customs form, I put the value at $500 and the description said “cardboard art.” I’m not completely sure of this, but I think Nigerians have to pay a small percentage of the value to customs, so putting a high price on the customs form hopefully cost them a little money."
That bit about the customs fee wouldn't make sense otherwise.