The <xsl:import>
element is a top-level element that serves to import the contents of one stylesheet into another stylesheet. Generally speaking, the contents of the imported stylesheet have a lower import precedence than that of the importing stylesheet. This is in contrast to <xsl:include>
where the contents of the included stylesheet have exactly the same precedence as the contents of the including stylesheet.
<xsl:import href=URI />
href
None.
Top-level, must appear before any other child of <xsl:stylesheet>
or <xsl:transform>
in the importing stylesheet.
XSLT, section 2.6.2.
Mostly supported with a few issues with top level variables and parameters as of Mozilla 1.0.
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https://developer.mozilla.org/en-US/docs/Web/XSLT/import