How to Solve this issue to Import record
SOURCE: 'fsCore__Customer_Name_Format__c' DESTINATION: 'fsCore__Customer_Name_Format__c' ERROR:bad value for restricted picklist field: Account Only
picklist Of Customer Name (Title) Format
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As @kurunve said this may be due to the picklist value not being available on the record type.
If that is not the case, A possible solution you might consider is to un-restrict the picklist values (temporarily), do the import and then re-restrict the picklist field. This Should allow you to complete the import. I encourage you to then try updating the imported record and see if the same error is thrown and then you can debug further. I ran into similar problems with picklist api names containing [multiple] spaces and was not able to find a permanent solution yet.
In my case, there were Field Dependencies set up. So even though the value was active in the picklist, I eventually learned that the combination of that value with the controlling field's value was not valid.
From the Object Manager > the custom object you are getting the error on > Fields & Relationships > there is a Field Dependencies button at the top right of the list of fields.
Once I found and edited the field dependency to include the value, I was able to load the records from Data Loader.