Allow me to provide some more information about why the import option is grayed out.
The option can be grayed out when you're importing the changes to the wrong company file, the restriction to the Accountant's copy was removed, or the file with the changes was upgraded to a new version or edition of QuickBooks Desktop. If one of these things seems to be the issue, you can save the changes locally to your computer and then import them. I also suggest running the verify and rebuild tool to fix any data damage that may have occurred. The steps below will show you how:
Navigate to the File menu, hover over Utilities, and click Rebuild Data.
Save a backup copy of your company file and allow the tool to run.
After the tool is finished, press OK.
Go to the File tab, hover over Utilities, and choose Verify Data.
The tool will check your file for data issues. If there are no issues found, hit OK. If QuickBooks finds a problem, push Rebuild Now to rebuild the file's data.