An XSLT stylesheet may import another XSLT stylesheet using an xsl:import element. Importing a stylesheet is the same as including it except that definitions and template rules in the importing stylesheet take precedence over template rules and definitions in the imported stylesheet. The xsl:import element is only allowed as a top-level element. The xsl:import element children must precede all other element children of an xsl:stylesheet element, including any xsl:include element children. When xsl:include is used to include a stylesheet, any xsl:import elements in the included document are moved up in the including document to after any existing xsl:import elements in the including document.