A detailed invoice must be available to complete the process and must include all information on the goods for import/export. This includes full address of supplier and customer, description of goods, cost/value, commodity codes, weights, packaging type and amount, origin of goods (where goods wholly made), EORI numbers and incoterms. Invoices must agree with the declaration and Pro Forma invoices may not be used.
The exporter will be required to complete one export declaration and the Importer will be required to complete the import declaration along with an Entry summary declaration . Following a successful submission of the declaration, a movement reference number (MRN) will be issued by Revenue.
The haulier for Imports will need the two MRNs in order to create the pre-boarding notification (PBN) and the haulier for exports will need one MRN in order to board the mode of transport.
