Hi!
You can import them with a custom module and an xml data file like this (in 7 version, but this should be equivalent in 8 version):
<?xml version="1.0" encoding="UTF-8"?>
<openerp>
<data>
<record id="partner_1" model="res.partner">
<field name="name">Partner 1</field>
<field name="company_id" ref="base.main_company"/>
<field name="parent_id" ref="base.main_company"/>
<field name="customer" eval="False"/>
<field name="country_id" ref="base.fr"/>
</record>
<record id="user_1" model="res.users">
<field name="partner_id" ref="partner_1"/>
<field name="login">partner1</field>
<field name="password">o0YneDzGo</field>
<field name="name">Partner 1</field>
<field name="signature">Partner 1</field>
<field name="company_id" ref="base.main_company"/>
<field name="groups_id" eval="[(4,ref('account.group_account_user'))]"/>
<field name="groups_id" eval="[(4,ref('account.group_account_invoice'))]"/>
</record>
<record id="partner_2" model="res.partner">
<field name="name">Partner 2</field>
<field name="company_id" ref="base.main_company"/>
<field name="parent_id" ref="base.main_company"/>
<field name="customer" eval="False"/>
<field name="country_id" ref="base.fr"/>
</record>
<record id="user_2" model="res.users">
<field name="partner_id" ref="partner_2"/>
<field name="login">partner2</field>
<field name="password">IzWJt4nu</field>
<field name="name">Partner 2</field>
<field name="signature">Partner 2</field>
<field name="company_id" ref="base.main_company"/>
<field name="groups_id" eval="[(4,ref('account.group_account_user'))]"/>
</record>
</data>
</openerp>
See also: https://www.odoo.com/documentation/8.0/howtos/backend.html
Bye!