Is it possible to use custom XML file structure to import and export data?

Is it possible to use custom XML file structure to import and export data?

      All Import and Export modules provide the functionality of creating your own XML file via special XSL editor: 


      The XLS template configuration depends on the user requirements, however, below provided the example of the XLS template:
<?xml version="1.0" encoding="UTF-8"?>
<xsl:stylesheet version="1.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:g="http://base.google.com/ns/1.0">
    <xsl:output method="xml" version="1.0" encoding="UTF-8" indent="yes"/>
    <xsl:template match="channel">

        <xsl:element name="items">
            <xsl:for-each select="item">

                <xsl:element name="item">

                            <xsl:element name="sku"><xsl:value-of select="sku"/></xsl:element>
                            <xsl:element name="type_id"><xsl:value-of select="type_id"/></xsl:element>
                            <xsl:element name="attribute_set_id"><xsl:value-of select="attribute_set_id"/></xsl:element>

                    <xsl:element name="catalog_product_attribute">
                        <xsl:element name="item">
                            <xsl:element name="price"><xsl:value-of select="price"/></xsl:element>
                            <xsl:element name="name"><xsl:value-of select="name"/></xsl:element>
                            <xsl:element name="description"><xsl:value-of select="description"/></xsl:element>
                        </xsl:element>
                    </xsl:element>
  
                </xsl:element>

            </xsl:for-each>
        </xsl:element>

    </xsl:template>
</xsl:stylesheet>

      Further listed several peculiarities that should be taken into account during the creation of the template:
            1. The next piece of code represents the nesting level:
<xsl:element name="items">
<xsl:for-each select="item">
            2. Fields from the Root entity can be added without setting the entity name:


      But fields from other entities must be added in a separate "element" node:



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