By default, the Import-Mailbox cmdlet imports all empty folders, special folders, and subfolders to the target location. To specify folders to either include in or exclude from the import, use the IncludeFolders or ExcludeFolders parameter. The special folders include:
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Inbox
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Deleted Items
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Drafts
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Junk E-Mail
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Outbox
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Sent Items
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Journal
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Calendar
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Contacts
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Notes
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Tasks
The Import-Mailbox cmdlet imports all associated folder messages if they exist in the .pst file. Associated messages contain hidden data with information about rules, views, and forms.
The Import-Mailbox cmdlet imports all messages from the transport dumpster if they exist in the .pst file.
The Import-Mailbox cmdlet imports all message types, including messages, calendar items, contacts, distribution lists, journal entries, tasks, notes, and documents.
When data is imported from a .pst file, it is merged into the existing mailbox. If a message from the .pst file already exists, it will not be imported as a duplicate message.