What is preferred way of tag export on 8.0.10?

I would like to do full tag export from one gateway to the other.
Are my steps correct?:

1 export all tag groups
2 export all tags for each provider- one by one

During import
1 delete all tags from the gateway before import (there is no import tag policy)
2 delete all tag groups from import gateway
3 import all tag groups
4 import all tags for each tag provider

Could you please confirm if i am using any unnecessary steps?
Is there any import policy when tags are already there - what would happen then - override or skip? Is it safer to delete tags on import gateway before the import?

@pturmel any chance you have look as well please?

I would import the UDTs in each provider before any tags for that provider.

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oh yes very good point thank you