JIRA Administrator is sufficient to import csv files.
2015-02-11 07_51_13-Importing Data from CSV - JIRA 6.2 - Atlassian Documentation.png
Importing from CSV is done via JIRA Importers Plugin and since version 6.2.3 (for plugin, for JIRA it's 6.2+ i believe) the ability to bulk create wasintroduced to all users with Create permissions.
Only 1 difference i believe is that JIRA Administrators have extended import (i.e. they can map Status field so issues can be created in any Workflow State) when non-administrator users can only use this feature for bulk create.
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