In the basic version of Akeneo, a standard product import requires/needs existence of each attribute option used by products being imported.
 
With this bundle, you can directly import products, with any standard or custom import profile. During the process, the option values will be automatically created for each simple select or multi-select attributes (with a regular expression which replace special characters or blank by underscore).
 
Contrary to a similar bundle, this bundle works transparently without any development or custom import profile, as it overrides the Akeneo’s core attribute setters for simple and multi select.
  
This bundle can handle high volume of complex products and has been tested with more than 20 000 products on more than 50 different locales.
 

Here an example : https://youtu.be/9MBOXoSHihM