Display of import/export icons?

I am involved in a project for the re-design of a Microsoft application.

There the topic came up, which arrows should be used to display the icon for import (upload) and export (download).

So you can choose between up, down, right or left arrow.

I once asked my colleagues independently and each of them had an opinion on how they intuitively imagine this to be.

Does Microsoft have an official guideline for Windows applications?

Thank you and greetings.