ImportPost.php

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<?php
namespace Magento\TaxImportExport\Controller\Adminhtml\Rate;

use Magento\Framework\Controller\ResultFactory;

class ImportPost extends \Magento\TaxImportExport\Controller\Adminhtml\Rate
{
    public function execute()
    {
        $importRatesFile = $this->getRequest()->getFiles('import_rates_file');
        if ($this->getRequest()->isPost() && isset($importRatesFile['tmp_name'])) {
            try {
                $importHandler = $this->_objectManager->create(
                    \Magento\TaxImportExport\Model\Rate\CsvImportHandler::class
                );
                $importHandler->importFromCsvFile($importRatesFile);

                $this->messageManager->addSuccess(__('The tax rate has been imported.'));
            } catch (\Magento\Framework\Exception\LocalizedException $e) {
                $this->messageManager->addError($e->getMessage());
            } catch (\Exception $e) {
                $this->messageManager->addError(__('Invalid file upload attempt'));
            }
        } else {
            $this->messageManager->addError(__('Invalid file upload attempt'));
        }
        $resultRedirect = $this->resultFactory->create(ResultFactory::TYPE_REDIRECT);
        $resultRedirect->setUrl($this->_redirect->getRedirectUrl());
        return $resultRedirect;
    }

    protected function _isAllowed()
    {
        return $this->_authorization->isAllowed(
            'Magento_Tax::manage_tax'
        ) || $this->_authorization->isAllowed(
            'Magento_TaxImportExport::import_export'
        );
    }
}