SharePoint 2007 - Import Fails With Message “Cannot import site. The exported site is based on the template SPS#0 but the destination site is based on the template STS#0”
If you are using stsadm.exe to do an export/import and you run into an error similar to that shown above, take a look at the template you used to create the destination site collection. If you used something other than the "Blank Site" template, that's probably the problem. Recreate your Site Collection using the Blank Site template and give the import another go.