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The export of the business area contains details of the business area and which folders are contained in the business area, but not the details of the folders themselves.
Hence if you import a new business area and the folders contained in the BA are not in the EUL you will get an error locating the folder.
Therefore to create a new BA you need to export all the folders in the BA and then export the BA itself. Then when you import you need to import the new folders first, then the BA.