1. export the emails you want from the POP account
There is no need to export. Just move them to folders under Storage folders.
4. Import the POP-EMAILS into your IMAP account....
If the default option to Leave a copy of messages on the serverhasn't been changed, there will be no need to do this. Messages copied from Storage folders to an IMAP account folder will be uploaded to the server at the next sync.
All of the emails are stored on the IMAP server and not on your computer.
This is not normally the case for IMAP accounts in Windows Live Mail. With default settings, all messages are stored on the computer.