The import is an separate application that uses a set of data containing tags and links to files and folder. The set of data can be from different sources:
Not only many sources apply, many scenarios apply as well. For the export two scenarios are mentioned (backup and transfer). But the import is needed to complete these stories. If the export is seen as a backup, the import is seen as the restore. For a transfer the export is done on the source, the import is performed on the target.
The import itself is used for making mappings between the tags and links in the set of data and the tags, files and folders on the system the import is performed. If the file and folder structure of the system is (still) the same, the mapping is easy or even automatic. If there are differences because e.g. changes were made in the files and folders structure, Tagging for Windows offers the possibility to map files and folders on their new location.
The tags can be mapped on the existing tag structure as well. The Import application tries to map them automatically. If the tags are not present yet (for instance in case of a first time transfer) they can be added during the import. There is no need to complete the mappings for all tags and/or files and folders. The Import application can be performed with an incomplete set of mappings. A next time, previous made mappings are taken and you can proceed with your work or change the mappings already made.