feat: Add export import

app/Http/Controllers/ImportController.php

@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use Illuminate\Http\Request;
+use Illuminate\View\View;
+
+class ImportController extends Controller
+{
+    /**
+     * Instantiate a new controller instance.
+     *
+     * @return void
+     */
+    public function __construct()
+    {
+        parent::__construct();
+        $this->middleware('allowed');
+    }
+
+    /**
+     * Handle the incoming request.
+     *
+     * @param Request $request
+     * @return View
+     */
+    public function __invoke(Request $request): View
+    {
+        return view('items.import');
+    }
+}