How to import OS X keyboard text shortcuts?

If you sign in with the same primary iCloud account on OS X and iOS, the list of shortcuts is synchronised automatically.

It's currently unknown where the shortcuts are stored. _source

Source

Summary of steps:

Export

1. Open System Preferences > Keyboard > Text.
2. Select the shortcuts you want to export (or one and then use "Select All" from the Edit menu).
3. Drag the selected shortcuts to the desktop. This creates a file name Text Substitutions.plist that contains the substitutions you selected.

Import

1. Drag the Text Substitutions.plist file (created through Export) to the area of the System Preferences window where the text substitutions are shown (under Replace or With).