An example import for Disqus.

example.xml

<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0"
  xmlns:content="http://purl.org/rss/1.0/modules/content/"
  xmlns:dsq="http://www.disqus.com/"
  xmlns:dc="http://purl.org/dc/elements/1.1/"
  xmlns:wp="http://wordpress.org/export/1.0/"
>
  <channel>
    <item>
      <!-- title of article -->
      <title>Foo bar</title>
      <!-- absolute URI to article -->
      <link>http://foo.com/example</link>
      <!-- body of the page or post; use cdata; html allowed (though will be formatted to DISQUS specs) -->
      <content:encoded><![CDATA[Hello world]]></content:encoded>
      <!-- value used within disqus_identifier; usually internal identifier of article -->
	  <dsq:thread_identifier>108 http://foo.com/?p=108</dsq:thread_identifier>
      <!-- creation date of thread (article), in GMT. Must be YYYY-MM-DD HH:MM:SS 24-hour format. -->
      <wp:post_date_gmt>2014-02-07 09:13:44</wp:post_date_gmt>
      <!-- open/closed values are acceptable -->
      <wp:comment_status>open</wp:comment_status>
      <wp:comment>
        <!-- internal id of comment -->
        <wp:comment_id>65</wp:comment_id>
        <!-- author display name -->
        <wp:comment_author>Foo Bar</wp:comment_author>
        <!-- author email address -->
        <wp:comment_author_email>foo@bar.com</wp:comment_author_email>
        <!-- author url, optional -->
        <wp:comment_author_url>http://www.foo.bar/</wp:comment_author_url>
        <!-- author ip address -->
        <wp:comment_author_IP>93.48.67.119</wp:comment_author_IP>
        <!-- comment datetime, in GMT. Must be YYYY-MM-DD HH:MM:SS 24-hour format. -->
        <wp:comment_date_gmt>2010-09-20 13:19:10</wp:comment_date_gmt>
        <!-- comment body; use cdata; html allowed (though will be formatted to DISQUS specs) -->
        <wp:comment_content><![CDATA[Hello world]]></wp:comment_content>
        <!-- is this comment approved? 0/1 -->
        <wp:comment_approved>1</wp:comment_approved>
        <!-- parent id (match up with wp:comment_id) -->
        <wp:comment_parent>0</wp:comment_parent>
      </wp:comment>
    </item>
  </channel>
</rss>