MSDN excerpts
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You can export breakpoints from a Visual Studio project to an XML file by using the Breakpoints window. Later, you can import the breakpoints from the XML file back into Visual Studio.XML files enable easy sharing of breakpoints between projects and developments. You can import and export breakpoints to transfer them between projects or to e-mail an XML file to a co-worker. You can also make bulk changes to breakpoints by using a text editor to modify the XML file.
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Why should we export/ import such things --- we cannot import a specific situation onto another program; it is a different case (physical / business needs), isn’t it?