I have three tables at my MySQL database. First one is cities, second one is towns and third one is districts. Every town has many districts. My table details:
If your District, Town or City names are not in plain ASCII (have accented characters), then you may want to make one or tweaks to @Enzino solution; possibly just adding a footnote to any user instructions to instruct the user that when they save the sheet to a CSV file, they will need to select, within the Save as Dialog box, the: Tools->Web Options option, select the Encoding tab, in the resulting dialogue box and set the character-set to match that of the corresponding mySQL table: Unicode (UTF-8) before saving.
Alternatively, and depending on whose doing the import, then the following answer of mine may help them get the data directly into the excel_table.