Why google material design has Import icon which is used as export in other design system?

When my teammate and myself were discussing the Import option for our application which adopts Material design Icons & Components.

We founded that there is a slight variant of the Import Icon is being used in Material Design System when compared to other design systems.

Material Import Option used in Google Contacts

IBM uses a similar icon for Export

Originally we started the discussion on the Import icon, but in the mid, we got confused with the Export option as well.

Which arrow do we need to use as a best practice for Import and Export?