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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

LRN

Internal declaration reference, EORI and customs procedures.

Definition

The LRN is created by the declarant's (or customs representative's) system to identify the declaration in its own workflow, before customs accepts it. Once the declaration is accepted, customs returns the MRN, which becomes the official reference. The LRN must be unique on the declarant side and is not reusable.

Origin

Data element defined by the WCO Data Model and the Union Customs Code (EU Regulation 952/2013), used in the European Commission's NCTS, AES and ICS2 systems.

Example in context

A customs representative submits a declaration with LRN ACME-2025-000187; after acceptance, customs responds with the matching MRN.

  • MRN — official reference assigned by customs after the LRN.
  • EORI — identifier of the declaring operator.

Last updated: June 20, 2026