diff --git a/src/Oms.Application/Dtos/System/CountryImportInput.cs b/src/Oms.Application/Dtos/System/CountryImportInput.cs
new file mode 100644
index 0000000..5340a37
--- /dev/null
+++ b/src/Oms.Application/Dtos/System/CountryImportInput.cs
@@ -0,0 +1,25 @@
+using Microsoft.AspNetCore.Http;
+
+namespace Oms.Application.Dtos.System;
+
+/// <summary>
+/// 国家/地区 Excel 导入入参。
+/// </summary>
+public class CountryImportInput
+{
+    /// <summary>
+    /// 导入模式：incremental=按二字码新增或更新；full=按二字码新增或更新，并软删除文件中未出现的国家。
+    /// </summary>
+    public string ImportMode { get; set; } = ImportModes.Incremental;
+
+    /// <summary>
+    /// Excel 文件。
+    /// </summary>
+    public IFormFile File { get; set; } = null!;
+
+    public static class ImportModes
+    {
+        public const string Incremental = "incremental";
+        public const string Full = "full";
+    }
+}
diff --git a/src/Oms.Application/Dtos/System/CountryImportOutput.cs b/src/Oms.Application/Dtos/System/CountryImportOutput.cs
new file mode 100644
index 0000000..6c7ffee
--- /dev/null
+++ b/src/Oms.Application/Dtos/System/CountryImportOutput.cs
@@ -0,0 +1,48 @@
+namespace Oms.Application.Dtos.System;
+
+/// <summary>
+/// 国家/地区 Excel 导入结果。
+/// </summary>
+public class CountryImportOutput
+{
+    /// <summary>
+    /// 成功写入条数。
+    /// </summary>
+    public int SuccessCount { get; set; }
+
+    /// <summary>
+    /// 跳过条数。
+    /// </summary>
+    public int SkipCount { get; set; }
+
+    /// <summary>
+    /// 失败条数。
+    /// </summary>
+    public int FailCount { get; set; }
+
+    /// <summary>
+    /// 全量导入时软删除的条数。
+    /// </summary>
+    public int DeletedCount { get; set; }
+
+    /// <summary>
+    /// 失败行明细。
+    /// </summary>
+    public List<CountryImportFailRow> Failures { get; set; } = [];
+}
+
+/// <summary>
+/// 导入失败行。
+/// </summary>
+public class CountryImportFailRow
+{
+    /// <summary>
+    /// Excel 行号（含表头，从 2 起为数据行）。
+    /// </summary>
+    public int RowNumber { get; set; }
+
+    /// <summary>
+    /// 失败原因。
+    /// </summary>
+    public string Reason { get; set; } = string.Empty;
+}
diff --git a/src/Oms.Application/Dtos/System/CountryOutput.cs b/src/Oms.Application/Dtos/System/CountryOutput.cs
index 9d375a4..0129f30 100644
--- a/src/Oms.Application/Dtos/System/CountryOutput.cs
+++ b/src/Oms.Application/Dtos/System/CountryOutput.cs
@@ -24,4 +24,14 @@ public class CountryOutput
     /// ISO 3166-1 alpha-2 国家二字码。
     /// </summary>
     public string CountryCode { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 创建时间。
+    /// </summary>
+    public DateTime CreateTime { get; set; }
+
+    /// <summary>
+    /// 更新时间；未更新时为空。
+    /// </summary>
+    public DateTime? UpdateTime { get; set; }
 }
diff --git a/src/Oms.Application/Dtos/System/CreateCountryInput.cs b/src/Oms.Application/Dtos/System/CreateCountryInput.cs
new file mode 100644
index 0000000..1c7d1db
--- /dev/null
+++ b/src/Oms.Application/Dtos/System/CreateCountryInput.cs
@@ -0,0 +1,27 @@
+using System.ComponentModel.DataAnnotations;
+
+namespace Oms.Application.Dtos.System;
+
+/// <summary>
+/// 新增国家/地区入参。
+/// </summary>
+public class CreateCountryInput
+{
+    /// <summary>
+    /// 国家中文名。
+    /// </summary>
+    [Required]
+    public string ChineseName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 国家英文名。
+    /// </summary>
+    [Required]
+    public string EnglishName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// ISO 3166-1 alpha-2 国家二字码。
+    /// </summary>
+    [Required]
+    public string CountryCode { get; set; } = string.Empty;
+}
diff --git a/src/Oms.Application/Dtos/System/UpdateCountryInput.cs b/src/Oms.Application/Dtos/System/UpdateCountryInput.cs
new file mode 100644
index 0000000..9e13236
--- /dev/null
+++ b/src/Oms.Application/Dtos/System/UpdateCountryInput.cs
@@ -0,0 +1,33 @@
+using System.ComponentModel.DataAnnotations;
+
+namespace Oms.Application.Dtos.System;
+
+/// <summary>
+/// 更新国家/地区入参。
+/// </summary>
+public class UpdateCountryInput
+{
+    /// <summary>
+    /// 主键。
+    /// </summary>
+    [Required]
+    public int Id { get; set; }
+
+    /// <summary>
+    /// 国家中文名。
+    /// </summary>
+    [Required]
+    public string ChineseName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// 国家英文名。
+    /// </summary>
+    [Required]
+    public string EnglishName { get; set; } = string.Empty;
+
+    /// <summary>
+    /// ISO 3166-1 alpha-2 国家二字码。
+    /// </summary>
+    [Required]
+    public string CountryCode { get; set; } = string.Empty;
+}
diff --git a/src/Oms.Application/Services/System/CountryService.cs b/src/Oms.Application/Services/System/CountryService.cs
index 51c93d6..77fa27b 100644
--- a/src/Oms.Application/Services/System/CountryService.cs
+++ b/src/Oms.Application/Services/System/CountryService.cs
@@ -1,6 +1,9 @@
 using Fake.Application;
 using Microsoft.AspNetCore.Mvc;
+using Oms.Application.Dtos.Shared;
 using Oms.Application.Dtos.System;
+using Oms.Application.Shared;
+using Oms.Domain.SystemAggregate.Entities;
 using Oms.Domain.SystemAggregate.Repositories;
 
 namespace Oms.Application.Services.System;
@@ -16,20 +19,249 @@ public class CountryService : ApplicationService
     /// <summary>
     /// 查询国家列表。
     /// </summary>
-    /// <returns>国家列表，返回全部有效国家主数据。</returns>
+    /// <returns>国家列表，返回全部有效国家主数据，按二字码、英文名排序。</returns>
     [HttpGet("/system/country/list")]
     public async Task<List<CountryOutput>> GetListAsync()
     {
         return (await CountryRepository.GetListAsync())
             .OrderBy(x => x.CountryCode)
             .ThenBy(x => x.EnglishName)
-            .Select(x => new CountryOutput
-            {
-                Id = x.Id,
-                ChineseName = x.ChineseName,
-                EnglishName = x.EnglishName,
-                CountryCode = x.CountryCode
-            })
+            .Select(ToOutput)
             .ToList();
     }
+
+    /// <summary>
+    /// 新增国家/地区。二字码已存在时失败；若仅存在同码软删除记录则恢复该记录。
+    /// </summary>
+    /// <param name="input">中文名、英文名、二字码。</param>
+    /// <returns>无返回体，仅完成新增。</returns>
+    [HttpPost("/system/country/create")]
+    public async Task CreateAsync(CreateCountryInput input)
+    {
+        var row = ToImportRow(input.ChineseName, input.EnglishName, input.CountryCode);
+        await SaveAsync(row, excludeId: null, updateWhenCodeExists: false);
+    }
+
+    /// <summary>
+    /// 更新国家/地区。二字码与其他有效记录冲突时失败。
+    /// </summary>
+    /// <param name="input">主键及中文名、英文名、二字码。</param>
+    /// <returns>无返回体，仅完成更新。</returns>
+    [HttpPost("/system/country/update")]
+    public async Task UpdateAsync(UpdateCountryInput input)
+    {
+        var entity = await GetOrThrowAsync(input.Id);
+        var row = ToImportRow(input.ChineseName, input.EnglishName, input.CountryCode);
+        await SaveAsync(row, excludeId: entity.Id, updateWhenCodeExists: false);
+    }
+
+    /// <summary>
+    /// 删除国家/地区（软删除）。
+    /// </summary>
+    /// <param name="input">目标主键。</param>
+    /// <returns>无返回体，仅完成删除。</returns>
+    [HttpPost("/system/country/delete")]
+    public async Task DeleteAsync(IdInput input)
+    {
+        var entity = await GetOrThrowAsync(input.Id);
+        await CountryRepository.DeleteAsync(entity);
+    }
+
+    /// <summary>
+    /// 下载国家/地区导入模板。
+    /// </summary>
+    /// <returns>xlsx 文件，列为国家二字码、中文名、英文名。</returns>
+    [HttpGet("/system/country/import-template")]
+    public async Task<FileContentResult> DownloadImportTemplateAsync()
+    {
+        var bytes = await CountryImportHelper.BuildTemplateBytesAsync();
+        return new FileContentResult(bytes, "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet")
+        {
+            FileDownloadName = CountryImportHelper.TemplateFileName
+        };
+    }
+
+    /// <summary>
+    /// 导入国家/地区（Excel）。增量按二字码新增或更新；全量还会软删除文件中未出现的国家。
+    /// </summary>
+    /// <param name="input">Excel 文件与导入模式。</param>
+    /// <returns>成功、跳过、失败及全量删除条数。</returns>
+    [HttpPost("/system/country/import")]
+    public async Task<CountryImportOutput> ImportAsync([FromForm] CountryImportInput input)
+    {
+        if (input.File == null || input.File.Length == 0)
+        {
+            throw new BusinessException("请上传 Excel 文件");
+        }
+
+        var importMode = NormalizeImportMode(input.ImportMode);
+        await using var stream = input.File.OpenReadStream();
+        var parsedRows = await CountryImportHelper.ParseImportRowsAsync(stream);
+        if (parsedRows.Count == 0)
+        {
+            throw new BusinessException("Excel 中无有效数据行");
+        }
+
+        var output = new CountryImportOutput();
+        var touchedCodes = new HashSet<string>(StringComparer.OrdinalIgnoreCase);
+        var seenCodes = new HashSet<string>(StringComparer.OrdinalIgnoreCase);
+
+        foreach (var (rowNumber, row) in parsedRows)
+        {
+            var rawCode = row.CountryCode?.Trim();
+            if (!string.IsNullOrWhiteSpace(rawCode))
+            {
+                touchedCodes.Add(rawCode.ToUpperInvariant());
+            }
+
+            try
+            {
+                CountryImportHelper.Normalize(row);
+                var code = row.CountryCode ?? string.Empty;
+                if (!seenCodes.Add(code))
+                {
+                    output.SkipCount++;
+                    output.Failures.Add(new CountryImportFailRow
+                    {
+                        RowNumber = rowNumber,
+                        Reason = "文件内二字码重复，已跳过"
+                    });
+                    continue;
+                }
+
+                await SaveAsync(row, excludeId: null, updateWhenCodeExists: true);
+                output.SuccessCount++;
+            }
+            catch (Exception ex)
+            {
+                output.FailCount++;
+                output.Failures.Add(new CountryImportFailRow
+                {
+                    RowNumber = rowNumber,
+                    Reason = ex.Message
+                });
+            }
+        }
+
+        if (importMode == CountryImportInput.ImportModes.Full && output.SuccessCount > 0)
+        {
+            var existing = await CountryRepository.GetListAsync();
+            foreach (var entity in existing)
+            {
+                var code = entity.CountryCode?.Trim().ToUpperInvariant() ?? string.Empty;
+                if (touchedCodes.Contains(code))
+                {
+                    continue;
+                }
+
+                await CountryRepository.DeleteAsync(entity);
+                output.DeletedCount++;
+            }
+        }
+
+        return output;
+    }
+
+    private async Task SaveAsync(CountryImportRow row, int? excludeId, bool updateWhenCodeExists)
+    {
+        try
+        {
+            CountryImportHelper.Normalize(row);
+        }
+        catch (InvalidOperationException ex)
+        {
+            throw new BusinessException(ex.Message);
+        }
+
+        var active = await CountryRepository.GetByCountryCodeAsync(row.CountryCode);
+        if (active != null && active.Id != excludeId)
+        {
+            if (updateWhenCodeExists)
+            {
+                ApplyNames(active, row);
+                await CountryRepository.UpdateAsync(active);
+                return;
+            }
+
+            throw new BusinessException("国家二字码已存在");
+        }
+
+        var deleted = await CountryRepository.GetByCountryCodeIncludingDeletedAsync(row.CountryCode);
+        if (deleted != null && deleted.IsDeleted && deleted.Id != excludeId)
+        {
+            if (excludeId != null)
+            {
+                throw new BusinessException("国家二字码已被删除记录占用，请新增同码以恢复");
+            }
+
+            deleted.IsDeleted = false;
+            deleted.CountryCode = row.CountryCode;
+            ApplyNames(deleted, row);
+            await CountryRepository.UpdateAsync(deleted);
+            return;
+        }
+
+        if (excludeId != null)
+        {
+            var entity = await GetOrThrowAsync(excludeId.Value);
+            entity.CountryCode = row.CountryCode;
+            ApplyNames(entity, row);
+            await CountryRepository.UpdateAsync(entity);
+            return;
+        }
+
+        await CountryRepository.InsertAsync(new Country
+        {
+            CountryCode = row.CountryCode,
+            ChineseName = row.ChineseName,
+            EnglishName = row.EnglishName
+        });
+    }
+
+    private static void ApplyNames(Country entity, CountryImportRow row)
+    {
+        entity.ChineseName = row.ChineseName;
+        entity.EnglishName = row.EnglishName;
+    }
+
+    private static CountryImportRow ToImportRow(string chineseName, string englishName, string countryCode) =>
+        new()
+        {
+            ChineseName = chineseName,
+            EnglishName = englishName,
+            CountryCode = countryCode
+        };
+
+    private async Task<Country> GetOrThrowAsync(int id)
+    {
+        var entity = await CountryRepository.FirstOrDefaultAsync(x => x.Id == id);
+        if (entity == null)
+        {
+            throw new BusinessException("国家不存在");
+        }
+
+        return entity;
+    }
+
+    private static CountryOutput ToOutput(Country x) => new()
+    {
+        Id = x.Id,
+        ChineseName = x.ChineseName,
+        EnglishName = x.EnglishName,
+        CountryCode = x.CountryCode,
+        CreateTime = x.CreateTime,
+        UpdateTime = x.UpdateTime == default ? null : x.UpdateTime
+    };
+
+    private static string NormalizeImportMode(string? mode)
+    {
+        if (string.Equals(mode, CountryImportInput.ImportModes.Full, StringComparison.OrdinalIgnoreCase)
+            || string.Equals(mode, "全量", StringComparison.OrdinalIgnoreCase)
+            || string.Equals(mode, "replace", StringComparison.OrdinalIgnoreCase))
+        {
+            return CountryImportInput.ImportModes.Full;
+        }
+
+        return CountryImportInput.ImportModes.Incremental;
+    }
 }
diff --git a/src/Oms.Application/Shared/CountryImportHelper.cs b/src/Oms.Application/Shared/CountryImportHelper.cs
new file mode 100644
index 0000000..240f913
--- /dev/null
+++ b/src/Oms.Application/Shared/CountryImportHelper.cs
@@ -0,0 +1,179 @@
+using System.Text.RegularExpressions;
+using MiniExcelLibs;
+
+namespace Oms.Application.Shared;
+
+/// <summary>
+/// 国家/地区 Excel 模板与导入解析。
+/// </summary>
+public static class CountryImportHelper
+{
+    public const string TemplateSheetName = "导入模板";
+    public const string TemplateFileName = "国家地区导入模板.xlsx";
+
+    private static readonly Regex CountryCodePattern = new("^[A-Za-z]{2}$", RegexOptions.Compiled);
+
+    private static readonly Dictionary<string, string> HeaderAliases = new(StringComparer.OrdinalIgnoreCase)
+    {
+        ["国家二字码"] = nameof(CountryImportRow.CountryCode),
+        ["二字码"] = nameof(CountryImportRow.CountryCode),
+        ["国家代码"] = nameof(CountryImportRow.CountryCode),
+        ["CountryCode"] = nameof(CountryImportRow.CountryCode),
+        ["countryCode"] = nameof(CountryImportRow.CountryCode),
+        ["中文名"] = nameof(CountryImportRow.ChineseName),
+        ["国家中文名"] = nameof(CountryImportRow.ChineseName),
+        ["ChineseName"] = nameof(CountryImportRow.ChineseName),
+        ["chineseName"] = nameof(CountryImportRow.ChineseName),
+        ["英文名"] = nameof(CountryImportRow.EnglishName),
+        ["国家英文名"] = nameof(CountryImportRow.EnglishName),
+        ["EnglishName"] = nameof(CountryImportRow.EnglishName),
+        ["englishName"] = nameof(CountryImportRow.EnglishName),
+    };
+
+    public static async Task<byte[]> BuildTemplateBytesAsync()
+    {
+        var templateRows = new List<Dictionary<string, object?>>
+        {
+            new()
+            {
+                ["国家二字码"] = "CN",
+                ["中文名"] = "中国",
+                ["英文名"] = "China"
+            },
+            new()
+            {
+                ["国家二字码"] = "US",
+                ["中文名"] = "美国",
+                ["英文名"] = "United States"
+            }
+        };
+
+        var sheets = new Dictionary<string, object>
+        {
+            [TemplateSheetName] = templateRows
+        };
+
+        await using var stream = new MemoryStream();
+        await MiniExcel.SaveAsAsync(stream, sheets);
+        return stream.ToArray();
+    }
+
+    public static async Task<List<(int RowNumber, CountryImportRow Row)>> ParseImportRowsAsync(Stream fileStream)
+    {
+        if (fileStream.CanSeek)
+        {
+            fileStream.Position = 0;
+        }
+
+        var sheetNames = MiniExcel.GetSheetNames(fileStream);
+        var sheetName = sheetNames.FirstOrDefault(x =>
+                           string.Equals(x, TemplateSheetName, StringComparison.OrdinalIgnoreCase))
+                       ?? sheetNames.FirstOrDefault();
+
+        if (fileStream.CanSeek)
+        {
+            fileStream.Position = 0;
+        }
+
+        var rows = await MiniExcel.QueryAsync(fileStream, useHeaderRow: true, sheetName: sheetName);
+        var result = new List<(int RowNumber, CountryImportRow Row)>();
+        var rowNumber = 1;
+
+        foreach (var row in rows)
+        {
+            rowNumber++;
+            if (row is not IDictionary<string, object> rowDict || IsEmptyRow(rowDict))
+            {
+                continue;
+            }
+
+            result.Add((rowNumber, ParseRow(rowDict)));
+        }
+
+        return result;
+    }
+
+    public static void Normalize(CountryImportRow row)
+    {
+        row.CountryCode = row.CountryCode?.Trim().ToUpperInvariant() ?? string.Empty;
+        row.ChineseName = row.ChineseName?.Trim() ?? string.Empty;
+        row.EnglishName = row.EnglishName?.Trim() ?? string.Empty;
+
+        if (string.IsNullOrWhiteSpace(row.CountryCode))
+        {
+            throw new InvalidOperationException("国家二字码不能为空");
+        }
+
+        if (!CountryCodePattern.IsMatch(row.CountryCode))
+        {
+            throw new InvalidOperationException("国家二字码须为 2 位字母，如 CN、US");
+        }
+
+        if (string.IsNullOrWhiteSpace(row.ChineseName))
+        {
+            throw new InvalidOperationException("中文名不能为空");
+        }
+
+        if (row.ChineseName.Length > 128)
+        {
+            throw new InvalidOperationException("中文名不可超过 128 个字符");
+        }
+
+        if (string.IsNullOrWhiteSpace(row.EnglishName))
+        {
+            throw new InvalidOperationException("英文名不能为空");
+        }
+
+        if (row.EnglishName.Length > 128)
+        {
+            throw new InvalidOperationException("英文名不可超过 128 个字符");
+        }
+    }
+
+    private static CountryImportRow ParseRow(IDictionary<string, object> rowDict)
+    {
+        var mapped = new Dictionary<string, string?>(StringComparer.OrdinalIgnoreCase);
+        foreach (var (header, value) in rowDict)
+        {
+            if (string.IsNullOrWhiteSpace(header) || !HeaderAliases.TryGetValue(header.Trim(), out var field))
+            {
+                continue;
+            }
+
+            mapped[field] = NormalizeCell(value);
+        }
+
+        return new CountryImportRow
+        {
+            CountryCode = mapped.GetValueOrDefault(nameof(CountryImportRow.CountryCode)) ?? string.Empty,
+            ChineseName = mapped.GetValueOrDefault(nameof(CountryImportRow.ChineseName)) ?? string.Empty,
+            EnglishName = mapped.GetValueOrDefault(nameof(CountryImportRow.EnglishName)) ?? string.Empty
+        };
+    }
+
+    private static string? NormalizeCell(object? value)
+    {
+        if (value is null)
+        {
+            return null;
+        }
+
+        var text = Convert.ToString(value, System.Globalization.CultureInfo.InvariantCulture)?.Trim();
+        return string.IsNullOrWhiteSpace(text) ? null : text;
+    }
+
+    private static bool IsEmptyRow(IDictionary<string, object> rowDict) =>
+        rowDict.Values.All(value => string.IsNullOrWhiteSpace(NormalizeCell(value)));
+}
+
+/// <summary>
+/// 国家导入行。
+/// </summary>
+public class CountryImportRow
+{
+    public string CountryCode { get; set; } = string.Empty;
+
+    public string ChineseName { get; set; } = string.Empty;
+
+    public string EnglishName { get; set; } = string.Empty;
+}
diff --git a/src/Oms.Domain/SystemAggregate/Repositories/ICountryRepository.cs b/src/Oms.Domain/SystemAggregate/Repositories/ICountryRepository.cs
index 3ca1add..8f5367e 100644
--- a/src/Oms.Domain/SystemAggregate/Repositories/ICountryRepository.cs
+++ b/src/Oms.Domain/SystemAggregate/Repositories/ICountryRepository.cs
@@ -6,4 +6,9 @@ namespace Oms.Domain.SystemAggregate.Repositories;
 public interface ICountryRepository : IRepository<Country>
 {
     Task<Country?> GetByCountryCodeAsync(string countryCode, CancellationToken cancellationToken = default);
+
+    /// <summary>
+    /// 按二字码查询，包含已软删除记录，用于恢复同码数据。
+    /// </summary>
+    Task<Country?> GetByCountryCodeIncludingDeletedAsync(string countryCode, CancellationToken cancellationToken = default);
 }
diff --git a/src/Oms.SqlSugarCore/System/CountryRepository.cs b/src/Oms.SqlSugarCore/System/CountryRepository.cs
index 988c6ac..8a7c2f7 100644
--- a/src/Oms.SqlSugarCore/System/CountryRepository.cs
+++ b/src/Oms.SqlSugarCore/System/CountryRepository.cs
@@ -11,4 +11,15 @@ public class CountryRepository : OmsSqlSugarRepository<Country>, ICountryReposit
     {
         return FirstOrDefaultAsync(x => x.CountryCode == countryCode, cancellationToken);
     }
+
+    public async Task<Country?> GetByCountryCodeIncludingDeletedAsync(
+        string countryCode,
+        CancellationToken cancellationToken = default)
+    {
+        var db = await GetDbContextAsync(cancellationToken);
+        return await SoftDeleteQuery.FirstIncludingDeletedAsync<Country>(
+            db,
+            x => x.CountryCode == countryCode,
+            cancellationToken);
+    }
 }