It’s possible: “”Subsidiary:
This is a reference to the subsidiary which must be created in your account prior to import.
In case you want to refer a child subsidiary the complete hierarchy must be provided in the format: Parent Subsidiary Name : Child Subsidiary Name.
The delimiter to be used for selecting multiple subsidiaries is a pipe ( | ), without spaces between the two subsidiary references. This field becomes mandatory if you are using a NetSuite One-World account.”