diff --git a/app/Filament/Exports/CustomerPoMasterExporter.php b/app/Filament/Exports/CustomerPoMasterExporter.php
new file mode 100644
index 0000000..acd56e9
--- /dev/null
+++ b/app/Filament/Exports/CustomerPoMasterExporter.php
@@ -0,0 +1,58 @@
+<?php
+
+namespace App\Filament\Exports;
+
+use App\Models\CustomerPoMaster;
+use Filament\Actions\Exports\ExportColumn;
+use Filament\Actions\Exports\Exporter;
+use Filament\Actions\Exports\Models\Export;
+
+class CustomerPoMasterExporter extends Exporter
+{
+    protected static ?string $model = CustomerPoMaster::class;
+
+    public static function getColumns(): array
+    {
+        static $rowNumber = 0;
+        return [
+            ExportColumn::make('no')
+                ->label('NO')
+                ->state(function ($record) use (&$rowNumber) {
+                    // Increment and return the row number
+                    return ++$rowNumber;
+                }),
+            ExportColumn::make('plant.code')
+                ->label('PLANT CODE'),
+            ExportColumn::make('item.code')
+                ->label('ITEM CODE'),
+            ExportColumn::make('customer_po')
+                ->label('CUSTOMER PO'),
+            ExportColumn::make('customer_name')
+                ->label('CUSTOMER NAME'),
+            ExportColumn::make('quantity')
+                ->label('QUANTITY'),
+            ExportColumn::make('created_at')
+                ->label('CREATED AT'),
+            ExportColumn::make('updated_at')
+                ->label('UPDATED AT'),
+            ExportColumn::make('created_by')
+                ->label('CREATED BY'),
+            ExportColumn::make('updated_by')
+                ->label('UPDATED BY'),
+            ExportColumn::make('deleted_at')
+                ->label('DELETED AT')
+                ->enabledByDefault(false),
+        ];
+    }
+
+    public static function getCompletedNotificationBody(Export $export): string
+    {
+        $body = 'Your customer po master export has completed and ' . number_format($export->successful_rows) . ' ' . str('row')->plural($export->successful_rows) . ' exported.';
+
+        if ($failedRowsCount = $export->getFailedRowsCount()) {
+            $body .= ' ' . number_format($failedRowsCount) . ' ' . str('row')->plural($failedRowsCount) . ' failed to export.';
+        }
+
+        return $body;
+    }
+}
diff --git a/app/Filament/Imports/CustomerPoMasterImporter.php b/app/Filament/Imports/CustomerPoMasterImporter.php
new file mode 100644
index 0000000..430f81b
--- /dev/null
+++ b/app/Filament/Imports/CustomerPoMasterImporter.php
@@ -0,0 +1,140 @@
+<?php
+
+namespace App\Filament\Imports;
+
+use App\Models\CustomerPoMaster;
+use App\Models\Item;
+use App\Models\Plant;
+use App\Models\User;
+use Filament\Actions\Imports\ImportColumn;
+use Filament\Actions\Imports\Importer;
+use Filament\Actions\Imports\Models\Import;
+use Filament\Actions\Imports\Exceptions\RowImportFailedException;
+use Filament\Facades\Filament;
+use Str;
+
+class CustomerPoMasterImporter extends Importer
+{
+    protected static ?string $model = CustomerPoMaster::class;
+
+    public static function getColumns(): array
+    {
+        return [
+            ImportColumn::make('plant')
+                ->requiredMapping()
+                ->exampleHeader('Plant Code')
+                ->example('1000')
+                ->label('Plant Code')
+                ->relationship(resolveUsing: 'code')
+                ->rules(['required']),
+            ImportColumn::make('item')
+                ->requiredMapping()
+                ->exampleHeader('Item Code')
+                ->example('630214')
+                ->label('Item Code')
+                ->relationship(resolveUsing: 'code')
+                ->rules(['required']),
+            ImportColumn::make('customer_po')
+                ->requiredMapping()
+                ->exampleHeader('Customer PO')
+                ->example('1JA0029512')
+                ->label('Customer PO')
+                ->rules(['required']),
+            ImportColumn::make('customer_name')
+                ->requiredMapping()
+                ->exampleHeader('Customer Name')
+                ->example('KANKARIA MACHINERY STORE')
+                ->label('Customer Name')
+                ->rules(['required']),
+            ImportColumn::make('quantity')
+                ->requiredMapping()
+                ->exampleHeader('Quantity')
+                ->example('5')
+                ->label('Quantity')
+                ->rules(['required']),
+            // ImportColumn::make('created_by')
+            //     ->requiredMapping()
+            //     ->exampleHeader('Created By')
+            //     ->example('Admin')
+            //     ->label('Created By')
+            //     ->rules(['required']),
+        ];
+    }
+
+    public function resolveRecord(): ?CustomerPoMaster
+    {
+        $warnMsg = [];
+        $plantCod = $this->data['plant'];
+        $plant = null;
+        $item = null;
+
+        if (Str::length($plantCod) < 4 || ! is_numeric($plantCod) || ! preg_match('/^[1-9]\d{3,}$/', $plantCod)) {
+            $warnMsg[] = 'Invalid plant code found';
+        } else {
+            $plant = Plant::where('code', $plantCod)->first();
+            if (! $plant) {
+                $warnMsg[] = 'Plant not found';
+            } else {
+                $item = Item::where('code', $this->data['item'])->where('plant_id', $plant->id)->first();
+            }
+            if (! $item) {
+                $warnMsg[] = 'Item not found';
+            }
+        }
+
+        if (Str::length($this->data['customer_po']) < 9) {
+            $warnMsg[] = 'Invalid Customer PO number found';
+        }
+
+        if (empty($this->data['customer_po'])) {
+            $warnMsg[] = 'Customer PO cannot be empty.';
+        }
+
+        // $user = User::where('name', $this->data['created_by'])->first();
+        // if (! $user) {
+        //     $warnMsg[] = 'User not found';
+        // }
+
+        $user = Filament::auth()->user();
+
+        $operatorName = $user->name;
+
+        if (! empty($warnMsg)) {
+            throw new RowImportFailedException(implode(', ', $warnMsg));
+        }
+        //else { // if (empty($warnMsg))
+        //     $grMaster = GrMaster::where('plant_id', $plant->id)
+        //         ->where('serial_number', $this->data['serial_number'])
+        //         ->latest()
+        //         ->first();
+
+        //     if ($grMaster) {
+        //         throw new RowImportFailedException('Serial number already exist!');
+        //     }
+        // }
+
+        CustomerPoMaster::updateOrCreate([
+            'plant_id' => $plant->id,
+            'item_id' => $item->id,
+            'customer_po' => $this->data['customer_po'],
+            'customer_name' => $this->data['customer_name'],
+            'quantity' => $this->data['quantity'] ?? null,
+            'created_by' => $operatorName,
+        ]);
+
+        return null;
+
+        // return new CustomerPoMaster();
+    }
+
+    public static function getCompletedNotificationBody(Import $import): string
+    {
+        $body = 'Your customer po master import has completed and ' . number_format($import->successful_rows) . ' ' . str('row')->plural($import->successful_rows) . ' imported.';
+
+        if ($failedRowsCount = $import->getFailedRowsCount()) {
+            $body .= ' ' . number_format($failedRowsCount) . ' ' . str('row')->plural($failedRowsCount) . ' failed to import.';
+        }
+
+        return $body;
+    }
+}