diff --git a/docs/data/importing.rst b/docs/data/importing.rst
deleted file mode 100644
index 3afb840..0000000
--- a/docs/data/importing.rst
+++ /dev/null
@@ -1,5 +0,0 @@
-
-Data Import / Export
-====================
-
-TODO
diff --git a/docs/data/importing/concepts.rst b/docs/data/importing/concepts.rst
new file mode 100644
index 0000000..f33a751
--- /dev/null
+++ b/docs/data/importing/concepts.rst
@@ -0,0 +1,37 @@
+
+Concepts
+========
+
+.. _import-vs-export:
+
+Import vs. Export
+-----------------
+
+From the framework's perspective, everything is actually an "import"
+and never an "export" per se, i.e. data always flows from a source and
+to a destination - or in other words, the "local" side always
+*imports* from the "host" side.  But see :doc:`exporting` for more
+about that.
+
+.. _importer-vs-import-handler:
+
+Importer vs. Import Handler
+---------------------------
+
+All import (and export) tasks are accomplished by way of 2 things:
+
+The "importer" is responsible for reading data from one place and
+writing it to another place.  But it cannot run itself, it just
+contains the e.g. table-specific read/write logic.
+
+The "import handler" is responsible for running one or more importers.
+It also is (usually) responsible for "transaction-level" logic, e.g.
+connecting to a database, and ultimately committing that transaction.
+It usually has no table-specific logic, as that is the importer's job.
+
+For instance you might want to import all customers and products from
+your POS into Rattail; this would require something like:
+
+ * import handler for POS -> Rattail
+ * importer for Customer data
+ * importer for Product data
diff --git a/docs/data/importing/exporting.rst b/docs/data/importing/exporting.rst
new file mode 100644
index 0000000..0bc2066
--- /dev/null
+++ b/docs/data/importing/exporting.rst
@@ -0,0 +1,33 @@
+
+Data Exporters
+==============
+
+Within the framework there is no such thing as an "export" per se.
+Everything functions as an import, i.e. the "local" side *imports*
+from the "host" side.  See :ref:`import-vs-export` for more on that.
+
+But there are a couple of caveats:
+
+
+.. _declare-exporter:
+
+Declaring an Exporter
+---------------------
+
+In practice it's possible to mark any importer as being of the
+"export" persuasion.  This doesn't (usually) affect the underlying
+logic, but is done e.g. to make command line usage and output more
+sensible for us humans.
+
+To do this, set the
+:attr:`~rattail:rattail.importing.handlers.ImportHandler.direction`
+for your import handler to the value, ``'export'``.
+
+
+.. _common-exporters:
+
+"Common" Exporters
+------------------
+
+TODO: describe e.g. SQLAlchemy -> CSV export, which dynamically
+generates its own importer classes
diff --git a/docs/data/importing/index.rst b/docs/data/importing/index.rst
new file mode 100644
index 0000000..bb36553
--- /dev/null
+++ b/docs/data/importing/index.rst
@@ -0,0 +1,11 @@
+
+Data Import / Export
+====================
+
+.. toctree::
+   :maxdepth: 2
+   :caption: Contents:
+
+   overview
+   concepts
+   exporting
diff --git a/docs/data/importing/overview.rst b/docs/data/importing/overview.rst
new file mode 100644
index 0000000..81f50ec
--- /dev/null
+++ b/docs/data/importing/overview.rst
@@ -0,0 +1,25 @@
+
+Overview
+========
+
+Rattail offers a framework which may be used for (presumably) all data
+import and export tasks, regardless of which systems are involved, or
+direction of data flow between them.
+
+In other words it's not just for getting data into and out of a
+Rattail DB, but e.g. might be used for exporting data from your POS to
+an online mailing list, etc.
+
+See :doc:`concepts` for more background on the framework.
+
+The framework offers the following features:
+
+ * "dry run" mode to check things out before committing changes
+ * "warnings" mode which sends email with data diffs, e.g. when you expect no changes
+ * adjustable "batch size" for grouping changes when submitting to local (target) system
+ * full command line support for above, plus "max" changes to apply, show progress, etc.
+ * core code is optimized to run quickly, e.g. by fetching all data up-front
+ * new importers may be created simply / cleanly / according to existing patterns
+ * new importers may extend / replace core functionality as needed
+
+See also the API docs for :mod:`rattail:rattail.importing` (and sub-modules).
diff --git a/docs/data/index.rst b/docs/data/index.rst
index fba96ad..c7cb74d 100644
--- a/docs/data/index.rst
+++ b/docs/data/index.rst
@@ -9,7 +9,7 @@ Data Layer
    db/index
    trainwreck
    other
-   importing
+   importing/index
    sync
    versioning
    batch/index