Solution : https://service.sap.com/sap/support/notes/1580922 (SAP Service marketplace login required)
Key words :
supported import file format, import file format, tab separated values, symptom access control 10, terms access control 10, 0 role import functionality, handle special charactors, import format, access control 10, role import
Related Notes :
1573023 | Master Note for SAP Access Control 10.0 - Support Pack 4 |