diff --git a/app/Imports/InvoicePendingReasonImport.php b/app/Imports/InvoicePendingReasonImport.php
new file mode 100644
index 0000000..20b0266
--- /dev/null
+++ b/app/Imports/InvoicePendingReasonImport.php
@@ -0,0 +1,133 @@
+<?php
+
+namespace App\Imports;
+
+use App\Models\InvoiceDataValidation;
+use App\Models\Plant;
+use Illuminate\Support\Collection;
+use Maatwebsite\Excel\Concerns\ToCollection;
+
+class InvoicePendingReasonImport implements ToCollection
+{
+    /**
+    * @param Collection $collection
+    */
+
+    public array $errors = [];
+
+    public array $missingPlantCodes = [];
+    public array $missingDocNo = [];
+    public array $plantCodeEmpty = [];
+    public array $docNoEmpty = [];
+    public array $remarkEmpty = [];
+
+    public array $duplicateExcelDocs = [];
+
+    private array $seenExcelKeys = [];
+
+    public array $validRows = [];
+
+    public function collection(Collection $collection)
+    {
+        $rows = $collection;
+        // foreach ($rows->skip(1) as $row) {
+
+        //     $plantCode        = trim($row[0] ?? '');
+        //     $documentNumber = trim($row[1] ?? '');
+        //     $remark         = trim($row[2] ?? '');
+
+        //     if (! $plantCode || ! $documentNumber || ! $remark) {
+        //         continue;
+        //     }
+
+        //     $plantId = Plant::where('code', $plantCode)->value('id');
+
+        //     InvoiceDataValidation::where('plant_id', $plantId)
+        //         ->where('document_number', $documentNumber)
+        //         ->update([
+        //             'remark'     => $remark,
+        //             'updated_at' => now(),
+        //         ]);
+        // }
+
+        foreach ($rows->skip(1) as $index => $row) {
+
+            $rowNo = $index + 2;
+
+            $plantCode      = trim($row[0] ?? '');
+            $documentNumber = trim($row[1] ?? '');
+            $remark         = trim($row[2] ?? '');
+
+            if (! $plantCode) {
+                $this->plantCodeEmpty[] = [
+                    'row' => $rowNo,
+                    'reason' => "Plant Code can't be empty!",
+                ];
+                continue;
+            }
+            else if (! $documentNumber) {
+                $this->docNoEmpty[] = [
+                    'row' => $rowNo,
+                    'reason' => "Document number can't be empty!",
+                ];
+                continue;
+            }
+            else if (! $remark) {
+                $this->remarkEmpty[] = [
+                    'row' => $rowNo,
+                    'reason' => "Remark can't be empty!",
+                ];
+                continue;
+            }
+
+            //Excel-level duplicate check
+            $key = $plantCode . '|' . $documentNumber;
+
+            if (isset($this->seenExcelKeys[$key])) {
+                $this->duplicateExcelDocs[$key][] = $rowNo;
+
+                $this->errors[] = [
+                    'row' => $rowNo,
+                    'reason' => "Duplicate Document Number in Excel ({$plantCode} - {$documentNumber})",
+                ];
+                continue;
+            }
+
+            $this->seenExcelKeys[$key] = true;
+
+            $plantId = Plant::where('code', $plantCode)->value('id');
+
+            if (! $plantId) {
+                $this->missingPlantCodes[$plantCode] = true;
+
+                $this->errors[] = [
+                    'row' => $rowNo,
+                    'reason' => "Plant code not found: {$plantCode}",
+                ];
+                continue;
+            }
+
+            $invoiceExists = InvoiceDataValidation::where('plant_id', $plantId)
+                ->where('document_number', $documentNumber)
+                ->first();
+
+            if (! $invoiceExists) {
+                $this->missingDocNo[$documentNumber] = true;
+
+                $this->errors[] = [
+                    'row' => $rowNo,
+                    'reason' => "Document number not found: {$documentNumber}",
+                ];
+                continue;
+            }
+
+
+            $this->validRows[] = [
+                'plant_id' => $plantId,
+                'document_number' => $documentNumber,
+                'remark' => $remark,
+            ];
+        }
+
+    }
+}