Requirements may contain images.

Yes, like many other itrems (tickets, activities, ....)

CSV cannot support images, for sure. But XLSX can.

You're right

If a requirement contains a picture, this picture shoud be inlined and integrated in the requirement.

And ?

The inlined64 image should be integrated in the description field.

The inlined64 image should be integrated in the description field.

Where ?
In CSV Export ?
You already pointed out that CSV does not include images... description exported is the text transformation of the description.

No no. There is a misunderstanding.
The goal is, to import requirements in XSLX format with included images.
After the import, the images should be present in the requirement description field.
Sorry for not being clear enough.