The Excel Round-trip export and import support exporting and importing work-items that are parents or children of each other. When exporting such items, the Excel roundtrip export will automatically add an indentation to the parent and child items' Summary column as shown:

The Summary column contains indentations that visually represent the parent-child hierarchy of the exported work items. When importing the same structure from Excel, the importer will rebuild the same parent-child hierarchy. For more information, see How the Excel import handles hierarchies, and How to export Work Item hierarchies using custom Excel templates

See also: