Before starting, ensure you have your Mac fully backed up. Any time you are going to automate moving files around or anything like that, you need to contemplate the consequences of your macro being incorrect and you moving all the wrong files to all the wrong places. So complete backups are absolutely essential.
So to accomplish this task (or any task really) you break it in to component parts.
Iterate through the contents of the folder. Use the For Each action with the Folder Contents collection.
For each of those, you may want to use an If Then Else action with a Variable condition to ensure the path ends is .xlsm or .xlsx or .docx depending on your desires so you only process files you expect to find.
Use the Split Path action to extract just the filename.
Now you have the trickiest part, how to find the location of the matching file in the Import directory. Probably the easiest way to do that is to use the unix
find shell command.
find ~/Desktop/Import -name "$KMVar_FileName"
That will return the path to the matching file - save it in a variable. Now you have the original path.
Use the Split Path action to get the parent path (you know the name already), and then again to get the name of the directory.
Now create the directory with the New Folder action (and configure it to ignore and not report errors in creating the directory if it has already been created): New Folder ~/Export/%Variable%ParentFolder%.
And finally you can move the file with the More or Rename File action. Move %Variable%Path% to ~/Export/%Variable%ParentFolder%.
And that should pretty much do the trick.
You can implement each part as you go, using the Log action to record what is happening or what you'll do next in the Engine.log file.