Re-structure with h4s and add explanation for cf-proxied

Author: RebeccaTamachiro

src/content/docs/dns/manage-dns-records/how-to/import-and-export.mdx

@@ -92,8 +92,20 @@ g.example.com.  60  IN  A   1.1.1.1
 
 ### Reserved cf- tags
 
-- **cf-proxied**:
-- **cf-flatten-cname**: If you are on a paid zone and want to use [Per-record CNAME flattening](/dns/cname-flattening/set-up-cname-flattening/#per-record), use the tag `cf-flatten-cname` next to each flattened CNAME record in your zone file. On export, this tag is automatically added to reflect the record configuration that you have on your zone.
+When exporting and importing, special tags starting by `cf-` allow you to control specific Cloudflare configurations. On export, these tags are automatically added to reflect the current configuration for each record on your zone.
+
+#### cf-proxied
+
+On export, [proxied DNS records](/dns/manage-dns-records/reference/proxied-dns-records/#proxied-records) will present a tag `cf-proxied:true` while DNS-only records will have this tag set to `cf-proxied:false`.
+
+When importing zone files, the value in the `cf-proxied` tag will take precedence in determining whether a record should be proxied. This means that:
+
+- If the tag is present, its value will be considered for the respective record regardless of the **Proxy imported DNS records** option being selected (via dashboard), or the `proxied` parameter being generally set to `true` or `false` (via API).
+- If the tag is absent, the proxied status will fall back to the general import option, meaning **Proxy imported DNS records** selected or not (via dashboard)  or the `proxied` parameter set to `true` or `false` (via API).
+
+#### cf-flatten-cname
+
+If you are on a paid zone and want to use [Per-record CNAME flattening](/dns/cname-flattening/set-up-cname-flattening/#per-record), use the tag `cf-flatten-cname` next to each flattened CNAME record in your zone file. On export, this tag is automatically added to reflect the record configuration that you have on your zone.
 
 ## DNS zone file directives