The purpose of this tag is to allow modularity in the design
of stylesheets. After using the
xsl:import element to refers to
another XSLT stylesheet, you can use any of the templates in
that other stylesheet.
When your stylesheet and the other stylesheet have templates for the same situation, your stylesheet takes precedence. Every template is assigned a priority, and the priority of an imported stylesheet is lower than that of the importing stylesheet.
Even in the case that some template
T1 from your stylesheet overrides
T2 from an
imported stylesheet, template
T2 in its processing. See
This attribute defines the URI of the stylesheet you are importing.
Example (note that this tag is always empty):