Import Categories
CATEGORIES
Prior to adding any products to your catalog, it’s important to define the fundamental category framework for organizing them. Each product should be allocated to a specific category, and these categories are typically set up in advance, ensuring a structured catalog in which products are appropriately classified but you also have the flexibility to create new categories while adding products.
Import of categories is necessary if you want to export product from odoo to Magento Store. If you had not imported categories from Magento Store then, you won’t be able to export product.

This Operation imports all your Magento Instance’s categories and creates the Magento Categories record in the Magento Layer. You can check all those categories recorded under the Magento > Products > Product Categories.

NOTE
When importing categories from Magento to Odoo, if certain category data is deleted in Magento and the import operation is repeated, the deleted records will not be removed from Odoo. In other words, deletions in Magento will not impact the corresponding records in Odoo. Conversely, if category data is modified in Magento and the import operation is performed again, the updated records will be appropriately updated in Odoo. This ensures that changes made in Magento are accurately reflected within the Odoo system.
Product categories records are not visible in odoo product category.