I have export custom record type as in XML Format from one account. In that same way i need to upload xml to other account. At that time custom record need to be created on that account also. How do we achieve this?

Not sure if I'm understanding your question 100% correctly, but I'll give it a shot. You want to export a custom record from one account and import to another account, but preserve some sort of formatting You can only upload files through the CSV import tool in CSV format. Export the file from the source account in whatever format keeps the formatting you need. What I usually do is to save this file in the standard excel format (.xls or .xlsx depending on how old your excel) is and naming it something like "XXXX - working file" that way the formatting is preserved and I can come back to it (without reformatting every time) if changes are needed. When that file looks the way I want, I do a save as selecting "CSV (Comma delimited) (*.csv)" for the file type and give it a new name like "XXXX - import file". You WILL need to create the custom record through the UI in the target account before you import. Now import the selected file into the custom record type in the target account. If you get errors, reopen your (excel) "working file" and make changes from there, saving it and then saving as over your "import file" (as csv).

Perfect answer