Use a header row. Only sku is required; new items also need a name. Column names like “Item code”, “Location”, “Qty” or “UPC” are recognised too.
sku,name,brand,upc,size,type,group,bin,on_hand,reorder_point,unit
BOX-L-505050,Shipping carton large,Uline,012345678905,50x50x50 cm,Carton,Packaging,A-02-04,200,80,ea
Pictures can’t come from a CSV — add them by editing each item after import.