We are preparing to create several new custom lists, amounting to several hundred potential entries among these lists.  We have not found anyway to import a custom list.  Custom records, however, can be imported via CSV so we could potentially create a series of single field custom records instead and save a great deal of data entry on the front end.  I am somewhat concerned about the amount of overhead and performance issues required by using a custom record vs. custom list.  My question is -  is this a common or would it be considered a best practice?