Exporting data from a relational database like SQL Server into CSV files and then loading those CSV files into Couchbase can be a starting point for data migration, but it may not be enough on its own. The process involves using a command line utility like cbimport to import the CSV files into a Couchbase bucket, with options such as specifying credentials, bucket name, and key generation templates. For example, exporting two tables from SQL Server, "Invoices" and "InvoiceItems", into separate CSV files, which are then loaded into a Couchbase bucket named "staging". The resulting data in Couchbase consists of 3 documents for the invoices table and 10 more documents for the invoice items table, each with unique keys. However, further transformations and data modeling decisions may be necessary to achieve the desired outcome.