* It needs a filename to import function.
* It facilitates you to extend the CSS import rule. To do this you need to enable import of Sass and SCSS files.
* It can merge the all the imported files into a single outputted CSS file.
* It is used to virtually match and mix any file.
* It provides document style presentation better than flat CSS.
* It facilitates you to keep your responsive design project more organized.
Example :
@import "test.css";
@import "css/test.css";
@import url("http://example.com/css/test.css");