
Explanation

Box 1: Tab-delimited Excel file
If you want to migrate data from other finance solutions, you must either check if an extension is available for that solution or import from Excel.
Box 2: ZIP file
Supported import file formats include .csv, .zip, .txt, .xml, and .xlsx.
Reference:
https://docs.microsoft.com/en-us/dynamics365/business-central/across-import-data-configuration-packages
https://i-neti.com/stories/import-data-dynamics-365-for-finance-and-operations/