diff --git a/src/NATS.Server/Auth/Account.cs b/src/NATS.Server/Auth/Account.cs
index bce25e1..078f438 100644
--- a/src/NATS.Server/Auth/Account.cs
+++ b/src/NATS.Server/Auth/Account.cs
@@ -1,4 +1,5 @@
 using System.Collections.Concurrent;
+using NATS.Server.Imports;
 using NATS.Server.Subscriptions;
 
 namespace NATS.Server.Auth;
@@ -12,6 +13,8 @@ public sealed class Account : IDisposable
     public Permissions? DefaultPermissions { get; set; }
     public int MaxConnections { get; set; } // 0 = unlimited
     public int MaxSubscriptions { get; set; } // 0 = unlimited
+    public ExportMap Exports { get; } = new();
+    public ImportMap Imports { get; } = new();
 
     // JWT fields
     public string? Nkey { get; set; }
@@ -89,5 +92,77 @@ public sealed class Account : IDisposable
         Interlocked.Add(ref _outBytes, bytes);
     }
 
+    // Internal (ACCOUNT) client for import/export message routing
+    private InternalClient? _internalClient;
+
+    public InternalClient GetOrCreateInternalClient(ulong clientId)
+    {
+        if (_internalClient != null) return _internalClient;
+        _internalClient = new InternalClient(clientId, ClientKind.Account, this);
+        return _internalClient;
+    }
+
+    public void AddServiceExport(string subject, ServiceResponseType responseType, IEnumerable<Account>? approved)
+    {
+        var auth = new ExportAuth
+        {
+            ApprovedAccounts = approved != null ? new HashSet<string>(approved.Select(a => a.Name)) : null,
+        };
+        Exports.Services[subject] = new ServiceExport
+        {
+            Auth = auth,
+            Account = this,
+            ResponseType = responseType,
+        };
+    }
+
+    public void AddStreamExport(string subject, IEnumerable<Account>? approved)
+    {
+        var auth = new ExportAuth
+        {
+            ApprovedAccounts = approved != null ? new HashSet<string>(approved.Select(a => a.Name)) : null,
+        };
+        Exports.Streams[subject] = new StreamExport { Auth = auth };
+    }
+
+    public ServiceImport AddServiceImport(Account destination, string from, string to)
+    {
+        if (!destination.Exports.Services.TryGetValue(to, out var export))
+            throw new InvalidOperationException($"No service export found for '{to}' on account '{destination.Name}'");
+
+        if (!export.Auth.IsAuthorized(this))
+            throw new UnauthorizedAccessException($"Account '{Name}' not authorized to import '{to}' from '{destination.Name}'");
+
+        var si = new ServiceImport
+        {
+            DestinationAccount = destination,
+            From = from,
+            To = to,
+            Export = export,
+            ResponseType = export.ResponseType,
+        };
+
+        Imports.AddServiceImport(si);
+        return si;
+    }
+
+    public void AddStreamImport(Account source, string from, string to)
+    {
+        if (!source.Exports.Streams.TryGetValue(from, out var export))
+            throw new InvalidOperationException($"No stream export found for '{from}' on account '{source.Name}'");
+
+        if (!export.Auth.IsAuthorized(this))
+            throw new UnauthorizedAccessException($"Account '{Name}' not authorized to import '{from}' from '{source.Name}'");
+
+        var si = new StreamImport
+        {
+            SourceAccount = source,
+            From = from,
+            To = to,
+        };
+
+        Imports.Streams.Add(si);
+    }
+
     public void Dispose() => SubList.Dispose();
 }
diff --git a/src/NATS.Server/Subscriptions/Subscription.cs b/src/NATS.Server/Subscriptions/Subscription.cs
index 0a13604..4f10cb2 100644
--- a/src/NATS.Server/Subscriptions/Subscription.cs
+++ b/src/NATS.Server/Subscriptions/Subscription.cs
@@ -1,4 +1,5 @@
 using NATS.Server;
+using NATS.Server.Imports;
 
 namespace NATS.Server.Subscriptions;
 
@@ -10,4 +11,6 @@ public sealed class Subscription
     public long MessageCount;  // Interlocked
     public long MaxMessages;   // 0 = unlimited
     public INatsClient? Client { get; set; }
+    public ServiceImport? ServiceImport { get; set; }
+    public StreamImport? StreamImport { get; set; }
 }
diff --git a/tests/NATS.Server.Tests/ImportExportTests.cs b/tests/NATS.Server.Tests/ImportExportTests.cs
index 2945a27..1073a2d 100644
--- a/tests/NATS.Server.Tests/ImportExportTests.cs
+++ b/tests/NATS.Server.Tests/ImportExportTests.cs
@@ -1,3 +1,4 @@
+using NATS.Server;
 using NATS.Server.Auth;
 using NATS.Server.Imports;
 
@@ -72,4 +73,62 @@ public class ImportExportTests
         map.Services.ShouldContainKey("requests.>");
         map.Services["requests.>"].Count.ShouldBe(1);
     }
+
+    [Fact]
+    public void Account_add_service_export_and_import()
+    {
+        var exporter = new Account("exporter");
+        var importer = new Account("importer");
+
+        exporter.AddServiceExport("api.>", ServiceResponseType.Singleton, null);
+        exporter.Exports.Services.ShouldContainKey("api.>");
+
+        var si = importer.AddServiceImport(exporter, "requests.>", "api.>");
+        si.ShouldNotBeNull();
+        si.From.ShouldBe("requests.>");
+        si.To.ShouldBe("api.>");
+        si.DestinationAccount.ShouldBe(exporter);
+        importer.Imports.Services.ShouldContainKey("requests.>");
+    }
+
+    [Fact]
+    public void Account_add_stream_export_and_import()
+    {
+        var exporter = new Account("exporter");
+        var importer = new Account("importer");
+
+        exporter.AddStreamExport("events.>", null);
+        exporter.Exports.Streams.ShouldContainKey("events.>");
+
+        importer.AddStreamImport(exporter, "events.>", "imported.events.>");
+        importer.Imports.Streams.Count.ShouldBe(1);
+        importer.Imports.Streams[0].From.ShouldBe("events.>");
+        importer.Imports.Streams[0].To.ShouldBe("imported.events.>");
+    }
+
+    [Fact]
+    public void Account_service_import_auth_rejected()
+    {
+        var exporter = new Account("exporter");
+        var importer = new Account("importer");
+
+        exporter.AddServiceExport("api.>", ServiceResponseType.Singleton, [new Account("other")]);
+
+        Should.Throw<UnauthorizedAccessException>(() =>
+            importer.AddServiceImport(exporter, "requests.>", "api.>"));
+    }
+
+    [Fact]
+    public void Account_lazy_creates_internal_client()
+    {
+        var account = new Account("test");
+        var client = account.GetOrCreateInternalClient(99);
+        client.ShouldNotBeNull();
+        client.Kind.ShouldBe(ClientKind.Account);
+        client.Account.ShouldBe(account);
+
+        // Second call returns same instance
+        var client2 = account.GetOrCreateInternalClient(100);
+        client2.ShouldBeSameAs(client);
+    }
 }