It's a little unclear on what you want to do here.
If you want to get a file from JIRA, run a search for the list of issues you want to get out, choose the columns you want to see, and then, in the issue navigator use "export to CSV" and open the resulting file in Excel.
If you want to import stuff into JIRA, then create the file in Excel, get the columns right, save it as CSV and use the CSV importer.
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