Customers:

For 1.2, you can import whatever fields you want.  I highly recommend
importing at least the name, though :-)
For 1.3, you will need the name as a minimal bit of information.
You will also want to populate customertax.

Products:
Productnumber, description, lastcost, and sellprice are highly recommended.
income_accno_id, inventory_accno_id, and expense_accno_id are *required.*

Hope this gets you started.

Best Wishes,
Chris Travers
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