Prerequisites for Importing Matrix Items
Before you can import matrix items, you must do the following:
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Ensure that the Matrix Items feature is enabled, at Setup > Company > Setup Tasks > Enable Features, on the Items & Inventory subtab.
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Set up a custom list and a custom item field for each matrix option, at Customization > Lists, Records, & Fields > Lists > New and Customization > Lists, Records, & Fields > Item Fields > New. (See detailed instructions below.)