An API that connects multiple Microsoft services, enabling data access and automation across platforms
createImportSession supports importing Outlook items such as messages and contacts, but calendar events are not currently supported through the same import workflow. This aligns with what you're seeing: exportItems can export events, however attempting to upload an event through the importUrl generated by createImportSession results in a failure.
If your goal is to migrate or recreate calendar items, the supported approach is typically to create events via the Calendar APIs (POST /users/{id}/events or related calendar endpoints) rather than using the import session mechanism.