@KitaYama
Well, it would only take a few moments to add a numeric field, unless there's hundreds of thousands of rows.
If there's that many rows, I wouldn't really want to try and read them all into a combo box or list box. It may be OK. I don't think I've ever tried to use a csv or excel file as a table/data source directly.
What you need to do also depends on whether each csv file is processed in isolation, or whether successive csv files need to be combined, and therefore whether records encountered in a previous file are reimported, possibly with changed data in subsequent files.
You could get users to manually edit the input file and add a column called Sequential or RecordID, and populate it for all data rows. Then when you import the table test to see if that column exists, and if not reject the import. You can do other validations as well. Force the users to make sure the data is clean and useable. I often do that sort of thing. It's better than finding problems later on.
Note that manipulating csv files in excel might change some of the data, so you may need to consider that possibility.
Note also that if you do import a csv file and there is no reliable way of sorting the data into the original order (unique key, in other words), then depending on the process you use to import the file you can't be sure the data in the table will be in the same order as the data in csv file. (I think that's right)
If every file should have the same structure, the most reliable way might be to read the csv files in a row at a time, split them into fields, add an index value, and append the row to the temporary table. Now you have an access table that you can manipulate as you will. Insert "processed" columns to record what happens to the row subsequently. If docmd.transfertext will get to you a satisfactory check point in this process without having to do it all in code it will save you time. but that clearly depends on you having a way to reconstruct the original row order, if the row order is significant. I've done stuff like this. You only have to do develop it once.
I hope this is all not too confusing. You know how you need to use your data after all.