M9: kvitt-import Splitwise importer (SPEC §10.8, FR-17)

CLI per §10.8 with --help, --dry-run and a summary; English and Swedish
headers with member columns matched by name; CSV quoting; payments as
settlements with one allocation; trailing totals row used to reconcile
the account balance (mismatch rolls back, exit 4); non-SEK rows abort
unless --fx; committed category table data/splitwise_categories.csv;
idempotent re-runs through import_key; rows validated with the server's
push checks, audited with source import, no pushes; one BEGIN IMMEDIATE
transaction. Tests over synthetic fixtures only.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01TQd3pEP9UeN2uifbHknQ7B

server/Cargo.lock

@@ -473,6 +473,27 @@ dependencies = [
  "hybrid-array",
 ]
 
+[[package]]
+name = "csv"
+version = "1.4.0"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "52cd9d68cf7efc6ddfaaee42e7288d3a99d613d4b50f76ce9827ae0c6e14f938"
+dependencies = [
+ "csv-core",
+ "itoa",
+ "ryu",
+ "serde_core",
+]
+
+[[package]]
+name = "csv-core"
+version = "0.1.13"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "704a3c26996a80471189265814dbc2c257598b96b8a7feae2d31ace646bb9782"
+dependencies = [
+ "memchr",
+]
+
 [[package]]
 name = "ctutils"
 version = "0.4.3"
@@ -1197,8 +1218,15 @@ dependencies = [
 name = "kvitt-import"
 version = "0.1.0"
 dependencies = [
+ "chrono",
+ "clap",
+ "csv",
  "kvitt-domain",
  "kvitt-server",
+ "serde_json",
+ "sqlx",
+ "tokio",
+ "uuid",
 ]
 
 [[package]]