I'll be honest. I'm very frustrated with the Export/Import function. I can't seem to get anything new to import. 

Here is an easy example that I just cannot get to work.

1. Created new, blank, database.

2. Installed the Inventory and Purchasing apps.

3. Turned on Variations in Inventory Settings.

4. Added "Test Parent Category 1" and added "Test Child Category Name 1" and "..Name2" so I could clearly see what was getting exported where.

5. Selected all the Product Category lines, including the ones that were there by default.

6. Selected Export under the Actions button.

7. Selected 'Name' & 'Parent Category' and 'Child Category' fields for export.

8. Added a few more lines in then downloaded Excel file that follows the same formatting. Such as 'Audio' as a parent and 'Accessories' as a child.

9. Went to Import Records and loaded the file.

10. When I click on Test it gives this error No matching record found for name 'Audio / Accessories' in field 'Child Categories' between rows 10 and 14
    

11. I would think it would create any records that did not exist.

12. Here is a copy/paste from my Excel file.

13. id	name	parent_id	child_id
    product.product_category_all	All		All / Expenses
    			All / Saleable
    product.cat_expense	Expenses	All
    product.product_category_1	Saleable	All
    __export__.product_category_610_217caa7f	Test Parent Category Name 1		Test Parent Category Name 1 / Test Child Category Name 1
    			Test Parent Category Name 1 / Test Child Category Name 2
    __export__.product_category_611_ae2b53cf	Test Child Category Name 1	Test Parent Category Name 1
    __export__.product_category_612_be458137	Test Child Category Name 2	Test Parent Category Name 1
    	Audio		Audio / Accessories
    			Audio / I/O
    			Audio / Installation Mixer
    			Audio / Digital Mixer
    			Audio / Personal Monitor
    	Accessories	Audio
    	I/O	Audio
    	Installation Mixer	Audio
    	Digital Mixer	Audio
    	Personal Monitor	Audio