You can customize our import module using woo_wallet_importer_user filter. Please check the below code referance which will fetch the user by ID.

add_filter('woo_wallet_importer_user', 'woo_wallet_importer_user_callback', 10, 2);

if(!function_exists('woo_wallet_importer_user_callback')){
    function woo_wallet_importer_user_callback($user, $data){
        return get_user_by('id', $data);
    }
}