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/usr/lib/python2.7/dist-packages/cssutils/tests/sheets/varsimport.css is in python-cssutils 1.0.2-1.

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The actual contents of the file can be viewed below.

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@variables {
    c1: "c1 imported";
    c2: "c2 imported (SHOULD BE OVERWRITTEN)";
    }
    
.import1 {
    content: var(c1);
    }
.import2 {
    content: var(c2);
    }
.import3 {
    /* not defined here! */
    content: var(c3);
    }