A PBN is a ’virtual envelope’ where the details of the Master Reference Numbers (MRNs) of all the customs declarations relating to the goods are held together in one place under a unique identifier called the PBN ID.
The creation of the PBN is the responsibility of the Haulier who may delegate this function to their supply chain partners. These can include the declarant, importer, exporter, clearance agent or logistics company.
The custom declarations to cover all the goods, including multiple consignments, on the vehicle must be pre—lodged to Revenue in advance of the goods departing for the Ferry Terminal in Great Britain or Ireland. Any pre—notification requirements for goods subject to sanitary and phytosanitary checks (SPS) must also be completed.
For further information, please refer to this guidance or the Data Guide.