Some attributes, like groups, support the ability to have multiple values and are stored as a list. In order to model this, you will put each value on a separate row for that field. All additional values should be repeated.
For global organizations specific characters such as Ñ appear to have import issues, and some strings may contain emoji’s within their target system. In Sailpoint I can include such characters in an editable field, however it’s considerably a different story when importing .csv or .txt.