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Thank you for your post.
I am unable to replicate the issue under FileMaker Pro 15 and FileMaker Pro 16 under both Mac and Windows operating systems. What version of FileMaker Pro are you uinsg?
The only time Import is inaccessible is if my Data Access to Records is set to View only. Since your screen shot shows "Custom privileges...", perhaps this is the issue. Temporarily duplicate the existing "user" Privilege Set Name, and change the Records Data Access to either "Create, edit, and delete in all tables" or "Create and edit in all tables". Does this new account now allow you to import records?
I see this only controlling Export.