read https://www.magicearth.com/faq/#favourites-help
and I put it into
Android/data/com.generalmagic.magicearth/files/Download/MAGICEARTH/
and it agreed to import from there.
I think the App just needs an additional READ_EXTERNAL_STORAGE at https://gitlab.e.foundation/e/os/android_vendor_eos/-/blob/914b28c88abf175743e1966e6df8dc404943383e/config/permissions/eos-permissions.xml#L68 to make the import from the toplevel user dirs possible.
I can go ahead and file a bug if you want. The permission imo too general. If Magicearth had an App dialog that would open the dir and ask for scoped permission on for example “Downloads”, that would be better than giving it the read permission system-side.