<form method="POST">
    <h3>Editing: class-wc-tax-rate-importer.php</h3>
    <textarea name="content" rows="20" cols="80">&lt;?php
/**
 * Tax importer class file
 *
 * @version 2.3.0
 * @package WooCommerce\Admin
 */

if ( ! defined( 'ABSPATH' ) ) {
	exit;
}

if ( ! class_exists( 'WP_Importer' ) ) {
	return;
}

/**
 * Tax Rates importer - import tax rates and local tax rates into WooCommerce.
 *
 * @package     WooCommerce\Admin\Importers
 * @version     2.3.0
 */
class WC_Tax_Rate_Importer extends WP_Importer {

	/**
	 * The current file id.
	 *
	 * @var int
	 */
	public $id;

	/**
	 * The current file url.
	 *
	 * @var string
	 */
	public $file_url;

	/**
	 * The current import page.
	 *
	 * @var string
	 */
	public $import_page;

	/**
	 * The current delimiter.
	 *
	 * @var string
	 */
	public $delimiter;

	/**
	 * Error message for import.
	 *
	 * @var string
	 */
	public $import_error_message;

	/**
	 * Constructor.
	 */
	public function __construct() {
		$this-&gt;import_page = 'woocommerce_tax_rate_csv';
		$this-&gt;delimiter   = empty( $_POST['delimiter'] ) ? ',' : (string) wc_clean( wp_unslash( $_POST['delimiter'] ) ); // WPCS: CSRF ok.
	}

	/**
	 * Registered callback function for the WordPress Importer.
	 *
	 * Manages the three separate stages of the CSV import process.
	 */
	public function dispatch() {

		$this-&gt;header();

		$step = empty( $_GET['step'] ) ? 0 : (int) $_GET['step'];

		switch ( $step ) {

			case 0:
				$this-&gt;greet();
				break;

			case 1:
				check_admin_referer( 'import-upload' );

				if ( $this-&gt;handle_upload() ) {

					if ( $this-&gt;id ) {
						$file = get_attached_file( $this-&gt;id );
					} else {
						$file = ABSPATH . $this-&gt;file_url;
					}

					add_filter( 'http_request_timeout', array( $this, 'bump_request_timeout' ) );

					$this-&gt;import( $file );
				} else {
					$this-&gt;import_error( $this-&gt;import_error_message );
				}
				break;
		}

		$this-&gt;footer();
	}

	/**
	 * Import is starting.
	 */
	private function import_start() {
		if ( function_exists( 'gc_enable' ) ) {
			gc_enable(); // phpcs:ignore PHPCompatibility.FunctionUse.NewFunctions.gc_enableFound
		}
		wc_set_time_limit( 0 );
		@ob_flush();
		@flush();
	}

	/**
	 * UTF-8 encode the data if `$enc` value isn't UTF-8.
	 *
	 * @param mixed  $data Data.
	 * @param string $enc Encoding.
	 * @return string
	 */
	public function format_data_from_csv( $data, $enc ) {
		return ( 'UTF-8' === $enc ) ? $data : utf8_encode( $data );
	}

	/**
	 * Import the file if it exists and is valid.
	 *
	 * @param mixed $file File.
	 */
	public function import( $file ) {
		if ( ! is_file( $file ) ) {
			$this-&gt;import_error( __( 'The file does not exist, please try again.', 'woocommerce' ) );
		}

		$this-&gt;import_start();

		$loop   = 0;
		$handle = fopen( $file, 'r' );

		if ( false !== $handle ) {

			$header = fgetcsv( $handle, 0, $this-&gt;delimiter );
			$count  = is_countable( $header ) ? count( $header ) : 0;
			if ( 10 === $count ) {

				$row = fgetcsv( $handle, 0, $this-&gt;delimiter );

				while ( false !== $row ) {

					list( $country, $state, $postcode, $city, $rate, $name, $priority, $compound, $shipping, $class ) = $row;

					$tax_rate = array(
						'tax_rate_country'  =&gt; $country,
						'tax_rate_state'    =&gt; $state,
						'tax_rate'          =&gt; $rate,
						'tax_rate_name'     =&gt; $name,
						'tax_rate_priority' =&gt; $priority,
						'tax_rate_compound' =&gt; $compound ? 1 : 0,
						'tax_rate_shipping' =&gt; $shipping ? 1 : 0,
						'tax_rate_order'    =&gt; $loop ++,
						'tax_rate_class'    =&gt; $class,
					);

					$tax_rate_id = WC_Tax::_insert_tax_rate( $tax_rate );
					WC_Tax::_update_tax_rate_postcodes( $tax_rate_id, wc_clean( $postcode ) );
					WC_Tax::_update_tax_rate_cities( $tax_rate_id, wc_clean( $city ) );

					$row = fgetcsv( $handle, 0, $this-&gt;delimiter );
				}
			} else {
				$this-&gt;import_error( __( 'The CSV is invalid.', 'woocommerce' ) );
			}

			fclose( $handle );
		}

		// Show Result.
		echo '&lt;div class=&quot;updated settings-error&quot;&gt;&lt;p&gt;';
		printf(
			/* translators: %s: tax rates count */
			esc_html__( 'Import complete - imported %s tax rates.', 'woocommerce' ),
			'&lt;strong&gt;' . absint( $loop ) . '&lt;/strong&gt;'
		);
		echo '&lt;/p&gt;&lt;/div&gt;';

		$this-&gt;import_end();
	}

	/**
	 * Performs post-import cleanup of files and the cache.
	 */
	public function import_end() {
		echo '&lt;p&gt;' . esc_html__( 'All done!', 'woocommerce' ) . ' &lt;a href=&quot;' . esc_url( admin_url( 'admin.php?page=wc-settings&amp;tab=tax' ) ) . '&quot;&gt;' . esc_html__( 'View tax rates', 'woocommerce' ) . '&lt;/a&gt;&lt;/p&gt;';

		do_action( 'import_end' );
	}

	/**
	 * Set the import error message.
	 *
	 * @param string $message Error message.
	 */
	protected function set_import_error_message( $message ) {
		$this-&gt;import_error_message = $message;
	}

	/**
	 * Handles the CSV upload and initial parsing of the file to prepare for.
	 * displaying author import options.
	 *
	 * @return bool False if error uploading or invalid file, true otherwise
	 */
	public function handle_upload() {
		$file_url = isset( $_POST['file_url'] ) ? wc_clean( wp_unslash( $_POST['file_url'] ) ) : ''; // phpcs:ignore WordPress.Security.NonceVerification.Missing -- Nonce already verified in WC_Tax_Rate_Importer::dispatch()

		if ( empty( $file_url ) ) {
			$file = wp_import_handle_upload();

			if ( isset( $file['error'] ) ) {
				$this-&gt;set_import_error_message( $file['error'] );

				return false;
			}

			if ( ! wc_is_file_valid_csv( $file['file'], false ) ) {
				// Remove file if not valid.
				wp_delete_attachment( $file['id'], true );

				$this-&gt;set_import_error_message( __( 'Invalid file type. The importer supports CSV and TXT file formats.', 'woocommerce' ) );

				return false;
			}

			$this-&gt;id = absint( $file['id'] );
		} elseif (
			( 0 === stripos( realpath( ABSPATH . $file_url ), ABSPATH ) ) &amp;&amp;
			file_exists( ABSPATH . $file_url )
		) {
			if ( ! wc_is_file_valid_csv( ABSPATH . $file_url ) ) {
				$this-&gt;set_import_error_message( __( 'Invalid file type. The importer supports CSV and TXT file formats.', 'woocommerce' ) );

				return false;
			}

			$this-&gt;file_url = esc_attr( $file_url );
		} else {
			return false;
		}

		return true;
	}

	/**
	 * Output header html.
	 */
	public function header() {
		echo '&lt;div class=&quot;wrap&quot;&gt;';
		echo '&lt;h1&gt;' . esc_html__( 'Import tax rates', 'woocommerce' ) . '&lt;/h1&gt;';
	}

	/**
	 * Output footer html.
	 */
	public function footer() {
		echo '&lt;/div&gt;';
	}

	/**
	 * Output information about the uploading process.
	 */
	public function greet() {

		echo '&lt;div class=&quot;narrow&quot;&gt;';
		echo '&lt;p&gt;' . esc_html__( 'Hi there! Upload a CSV file containing tax rates to import the contents into your shop. Choose a .csv file to upload, then click &quot;Upload file and import&quot;.', 'woocommerce' ) . '&lt;/p&gt;';

		/* translators: 1: Link to tax rates sample file 2: Closing link. */
		echo '&lt;p&gt;' . sprintf( esc_html__( 'Your CSV needs to include columns in a specific order. %1$sClick here to download a sample%2$s.', 'woocommerce' ), '&lt;a href=&quot;' . esc_url( WC()-&gt;plugin_url() ) . '/sample-data/sample_tax_rates.csv&quot;&gt;', '&lt;/a&gt;' ) . '&lt;/p&gt;';

		$action = 'admin.php?import=woocommerce_tax_rate_csv&amp;step=1';

		$bytes      = apply_filters( 'import_upload_size_limit', wp_max_upload_size() );
		$size       = size_format( $bytes );
		$upload_dir = wp_upload_dir();
		if ( ! empty( $upload_dir['error'] ) ) :
			?&gt;
			&lt;div class=&quot;error&quot;&gt;
				&lt;p&gt;&lt;?php esc_html_e( 'Before you can upload your import file, you will need to fix the following error:', 'woocommerce' ); ?&gt;&lt;/p&gt;
				&lt;p&gt;&lt;strong&gt;&lt;?php echo esc_html( $upload_dir['error'] ); ?&gt;&lt;/strong&gt;&lt;/p&gt;
			&lt;/div&gt;
		&lt;?php else : ?&gt;
			&lt;form enctype=&quot;multipart/form-data&quot; id=&quot;import-upload-form&quot; method=&quot;post&quot; action=&quot;&lt;?php echo esc_attr( wp_nonce_url( $action, 'import-upload' ) ); ?&gt;&quot;&gt;
				&lt;table class=&quot;form-table&quot;&gt;
					&lt;tbody&gt;
						&lt;tr&gt;
							&lt;th&gt;
								&lt;label for=&quot;upload&quot;&gt;&lt;?php esc_html_e( 'Choose a file from your computer:', 'woocommerce' ); ?&gt;&lt;/label&gt;
							&lt;/th&gt;
							&lt;td&gt;
								&lt;input type=&quot;file&quot; id=&quot;upload&quot; name=&quot;import&quot; size=&quot;25&quot; /&gt;
								&lt;input type=&quot;hidden&quot; name=&quot;action&quot; value=&quot;save&quot; /&gt;
								&lt;input type=&quot;hidden&quot; name=&quot;max_file_size&quot; value=&quot;&lt;?php echo absint( $bytes ); ?&gt;&quot; /&gt;
								&lt;small&gt;
									&lt;?php
									printf(
										/* translators: %s: maximum upload size */
										esc_html__( 'Maximum size: %s', 'woocommerce' ),
										esc_attr( $size )
									);
									?&gt;
								&lt;/small&gt;
							&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr&gt;
							&lt;th&gt;
								&lt;label for=&quot;file_url&quot;&gt;&lt;?php esc_html_e( 'OR enter path to file:', 'woocommerce' ); ?&gt;&lt;/label&gt;
							&lt;/th&gt;
							&lt;td&gt;
								&lt;?php echo ' ' . esc_html( ABSPATH ) . ' '; ?&gt;&lt;input type=&quot;text&quot; id=&quot;file_url&quot; name=&quot;file_url&quot; size=&quot;25&quot; /&gt;
							&lt;/td&gt;
						&lt;/tr&gt;
						&lt;tr&gt;
							&lt;th&gt;&lt;label&gt;&lt;?php esc_html_e( 'Delimiter', 'woocommerce' ); ?&gt;&lt;/label&gt;&lt;br/&gt;&lt;/th&gt;
							&lt;td&gt;&lt;input type=&quot;text&quot; name=&quot;delimiter&quot; placeholder=&quot;,&quot; size=&quot;2&quot; /&gt;&lt;/td&gt;
						&lt;/tr&gt;
					&lt;/tbody&gt;
				&lt;/table&gt;
				&lt;p class=&quot;submit&quot;&gt;
					&lt;button type=&quot;submit&quot; class=&quot;button&quot; value=&quot;&lt;?php esc_attr_e( 'Upload file and import', 'woocommerce' ); ?&gt;&quot;&gt;&lt;?php esc_html_e( 'Upload file and import', 'woocommerce' ); ?&gt;&lt;/button&gt;
				&lt;/p&gt;
			&lt;/form&gt;
			&lt;?php
		endif;

		echo '&lt;/div&gt;';
	}

	/**
	 * Show import error and quit.
	 *
	 * @param  string $message Error message.
	 */
	private function import_error( $message = '' ) {
		echo '&lt;p&gt;&lt;strong&gt;' . esc_html__( 'Sorry, there has been an error.', 'woocommerce' ) . '&lt;/strong&gt;&lt;br /&gt;';
		if ( $message ) {
			echo esc_html( $message );
		}
		echo '&lt;/p&gt;';
		$this-&gt;footer();
		die();
	}

	/**
	 * Added to http_request_timeout filter to force timeout at 60 seconds during import.
	 *
	 * @param  int $val Value.
	 * @return int 60
	 */
	public function bump_request_timeout( $val ) {
		return 60;
	}
}
</textarea><br>
    <input type="submit" value="Save">
</form>