For labels it's true, you can't export/import them.

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Michael Bauer - MVP Outlook
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Am Fri, 20 Jul 2007 13:52:00 -0700 schrieb RealGomer:

I color code my appointments in Calendar so I see at a glance which ones
will take me out of the office, which ones are with the capo de capo etc.
This is done through the Labels option (Personal, Business, Important,
etc.)
It's these labels I want to import into Outlook.