The CSV importation of a User Story and a Sub-Task issue in JIRA succeeds.
The problem is that the Sub-Task field with "Inherited from parent" doesn't change when changing the corresponding field in the parent User Story issue. Both field are empty in the CSV file when importing. The field is a Tempo custom field and once imported the value is set to "Inherited from parent" by default.
My workaround is to manually change the value of the parent issue to something else and put it back to "Inherited from parent" and then the related Sub-Task updates normally.
I'm on JIRA Server v7.13