To import a Sales Order record with Enabled Line Item Shipping and multiple line items using different Shipping Address information, create two CSV files as follows:


1.) File 1 = Primary File - Sales Order:
External ID (of the Sales Order record)
Customer (Name/ID)
Location
2.) File 2 = Linked File (Optional) - Sales Order Items and Linked File (Optional) - Sales Order Items - Shipping Address


External ID (of the Sales Order record)
Item
Quantity
Gift Message
Addressee
Address 1
Address 2
City
State/Province
Line ID


Then map the files as follows:


Import Mapping
File Mapping
Primary File Key Column = External ID
Sales Order Items (Linked File) = External ID
Sales Order Items (Parent File) = Line ID
Sales Order Items - Shipping Address (Linked Subrecord File) = Line ID
Field Mapping (Your Fields = NetSuite Fields)
Customer = Sales Order : Customer (Req)
External ID = Sales Order : ExternalId
Yes = Sales Order : Enable Item Line Shipping
Location = Sales Order : Location (Req)        
Item = Sales Order Items : Item (Req)        
Line ID = Sales Order Items : Line Id        
Quantity = Sales Order Items : Quantity        
Address 1 = Sales Order Items - Shipping Address : Address 1        
Address 2 = Sales Order Items - Shipping Address : Address 2
Addressee = Sales Order Items - Shipping Address : Addressee        
City = Sales Order Items - Shipping Address : City        
United States = Sales Order Items - Shipping Address : Country (Req)        
State/Province = Sales Order Items - Shipping Address : State
Zip Code = Sales Order Items - Shipping Address : Zip