What happens when you try? Do you get an error message?
A Tap Forms Archive (.tfarc) file is a compressed file that contains a data.json file with all your record data, plus an attachments folder which contains all your photos, file attachments, drawings, etc. Tap Forms will first unzip the file, then read the data.json file, import the records, and import the attachments.
It does require a document opened before the Import Tap Forms Archive options become enabled. And of course you do need enough space on your device to be able to unzip the file and to copy the data within it into the database.