Using Widget Many to many when importing the result is empty. Tags do exists in the original model.
See Image.
Excel imported
| provider  | tag             | provider_tag_id |
|-----------|-----------------|-----------------|
| Lionsgate | Planes, Top     |                 |
| FOX       | Houses, Low     |                 |
| Dorcel    | something, else |                 |
Model where the m2m is pointing
class Tag(models.Model):
    id = models.AutoField(primary_key=True)
    name = models.CharField(max_length=250, unique=True)
    def __str__(self):
        return self.name
Model where the m2m relationship is
class ProviderTag(models.Model):
    provider_tag_id = models.AutoField(primary_key=True)
    provider = models.ForeignKey(Provider, on_delete=models.DO_NOTHING)
    tags = models.ManyToManyField(Tag)
Resource to import
class ProviderTagResource(resources.ModelResource):
provider = fields.Field(
    column_name='provider',
    attribute='provider',
    widget=ForeignKeyWidget(Provider, 'name')
)
tags = fields.Field(
    column_name='tags',
    attribute='tags',
    widget=ManyToManyWidget(Tag, separator=',', field='name')
)
class Meta():
    model = ProviderTag
    fields = ('provider', 'tags', 'provider_tag_id',)
    import_id_fields = ('provider_tag_id',)
Admin.py
 class ProviderTagAdmin(ImportExportModelAdmin):
    list_display = ('provider', 'get_tags', 'provider_tag_id')
    search_fields = ['provider',]
    resource_class = ProviderTagResource
    def get_tags(self, obj):
        print(obj.tags)
        return ", ".join([str(p) for p in obj.tags.all()])
admin.site.register(ProviderTag, ProviderTagAdmin)