Import Multiple Discounts per Item

I am working on importing multiple discounts per item. I am looking for advice on the best way to set up my CSV file.

I have about 200 items, each has a discount break at 10 units and 20 units. The discount amounts are not all the same.

I have an Excel doc with columns for Product code, Price, Lower limit, User group. Should I enter each discount as a separate row with the same Product code items one above the other, or can I organize the data in another way? Can I have the different Product code discounts appearing in non-adjacent rows? Can I enter multiple values in the Price and Lower limit cells?

Any advice would be much appreciated.

Thank you, Chris