Cross-border raids by the Nigeria-based Boko Haram group are not uncommon. In November Boko Haram killed 18 people and injured 11 others during a raid in the village of Wogom, close to Bosso.
The army said that the fighters struck the village of Yebi at around 10:50 pm (2150 GMT) on Thursday, setting fire to the local market, 10 houses and killing several cattle before fleeing back to Nigeria along with two stolen cars.
“Search operations are ongoing in the area to neutralise these terrorists,” said the army statement.
Since February 2015, Niger has been plagued by Boko Haram attacks in its south east region.
In April, two civilians were killed in a suicide attack near the town of Diffa, the regional capital.
On March 30, six Nigerien soldiers were killed in an ambush by Boko Haram fighters, also in the Diffa region which borders north east Nigeria, the cradle of the Islamist insurgency.
The violence has forced more than 240,000 people in the region to flee their homes.
Boko Haram’s insurgency has left at least 20,000 people dead and made more than 2.6 million homeless in neighbouring Nigeria.