diff --git a/helper/resource/testing_new.go b/helper/resource/testing_new.go
index ea66b67b..284ebf49 100644
--- a/helper/resource/testing_new.go
+++ b/helper/resource/testing_new.go
@@ -132,6 +132,8 @@ func runNewTest(ctx context.Context, t testing.T, c TestCase, helper *plugintest
 	// use this to track last step successfully applied
 	// acts as default for import tests
 	var appliedCfg string
+	var appliedDirCfg string
+	var appliedFileCfg string
 	var stepNumber int
 
 	for stepIndex, step := range c.Steps {
@@ -141,14 +143,16 @@ func runNewTest(ctx context.Context, t testing.T, c TestCase, helper *plugintest
 
 		stepNumber = stepIndex + 1 // 1-based indexing for humans
 
+		currentTestStepConfigRequest := config.TestStepConfigRequest{
+			StepNumber: stepNumber,
+			TestName:   t.Name(),
+		}
+
 		configRequest := teststep.PrepareConfigurationRequest{
-			Directory: step.ConfigDirectory,
-			File:      step.ConfigFile,
-			Raw:       step.Config,
-			TestStepConfigRequest: config.TestStepConfigRequest{
-				StepNumber: stepNumber,
-				TestName:   t.Name(),
-			},
+			Directory:             step.ConfigDirectory,
+			File:                  step.ConfigFile,
+			Raw:                   step.Config,
+			TestStepConfigRequest: currentTestStepConfigRequest,
 		}.Exec()
 
 		cfg := teststep.Configuration(configRequest)
@@ -281,7 +285,7 @@ func runNewTest(ctx context.Context, t testing.T, c TestCase, helper *plugintest
 		if step.ImportState {
 			logging.HelperResourceTrace(ctx, "TestStep is ImportState mode")
 
-			err := testStepNewImportState(ctx, t, helper, wd, step, appliedCfg, providers, stepNumber)
+			err := testStepNewImportState(ctx, t, helper, wd, step, appliedCfg, appliedDirCfg, appliedFileCfg, providers, stepNumber)
 			if step.ExpectError != nil {
 				logging.HelperResourceDebug(ctx, "Checking TestStep ExpectError")
 				if err == nil {
@@ -430,6 +434,11 @@ func runNewTest(ctx context.Context, t testing.T, c TestCase, helper *plugintest
 
 			logging.HelperResourceDebug(ctx, "Finished TestStep")
 
+			// Store the ConfigDirectory and ConfigFile from the current step
+			// so they can be used by subsequent ImportState steps if not explicitly set.
+			appliedDirCfg = step.ConfigDirectory.Exec(currentTestStepConfigRequest)
+			appliedFileCfg = step.ConfigFile.Exec(currentTestStepConfigRequest)
+
 			continue
 		}
 
diff --git a/helper/resource/testing_new_import_state.go b/helper/resource/testing_new_import_state.go
index f2e265d5..6d820962 100644
--- a/helper/resource/testing_new_import_state.go
+++ b/helper/resource/testing_new_import_state.go
@@ -25,7 +25,7 @@ import (
 	"github.com/hashicorp/terraform-plugin-testing/tfversion"
 )
 
-func testStepNewImportState(ctx context.Context, t testing.T, helper *plugintest.Helper, testCaseWorkingDir *plugintest.WorkingDir, step TestStep, cfgRaw string, providers *providerFactories, stepNumber int) error {
+func testStepNewImportState(ctx context.Context, t testing.T, helper *plugintest.Helper, testCaseWorkingDir *plugintest.WorkingDir, step TestStep, cfgRaw string, cfgDir string, cfgFile string, providers *providerFactories, stepNumber int) error {
 	t.Helper()
 
 	// step.ImportStateKind implicitly defaults to the zero-value (ImportCommandWithID) for backward compatibility
@@ -106,18 +106,26 @@ func testStepNewImportState(ctx context.Context, t testing.T, helper *plugintest
 	}
 
 	var inlineConfig string
-	if step.Config != "" {
+	var directoryConfig config.TestStepConfigFunc
+	var fileConfig config.TestStepConfigFunc
+	if step.ConfigDirectory != nil || step.ConfigFile != nil || step.Config != "" {
+		directoryConfig = step.ConfigDirectory
+		fileConfig = step.ConfigFile
 		inlineConfig = step.Config
 	} else {
+		// use config from previous step
+		directoryConfig = config.TestStepConfigFunc(func(_ config.TestStepConfigRequest) string { return cfgDir })
+		fileConfig = config.TestStepConfigFunc(func(_ config.TestStepConfigRequest) string { return cfgFile })
 		inlineConfig = cfgRaw
 	}
+
 	testStepConfigRequest := config.TestStepConfigRequest{
 		StepNumber: stepNumber,
 		TestName:   t.Name(),
 	}
 	testStepConfig := teststep.Configuration(teststep.PrepareConfigurationRequest{
-		Directory:             step.ConfigDirectory,
-		File:                  step.ConfigFile,
+		Directory:             directoryConfig,
+		File:                  fileConfig,
 		Raw:                   inlineConfig,
 		TestStepConfigRequest: testStepConfigRequest,
 	}.Exec())