* Create or go to a bank journal where you want to import Paypal statement.
* Edit that journal and set a Paypal map in **Paypal Map** section in **Advanced
  Settings** tab.

* Now you can import Paypal statements in that journal.

Note: if existent Paypal Map does not fit to your file to import, you can
create another map in **Invoicing > Configuration > Accounting > Paypal
Mapping**.

You can import headers from any Paypal file in **Action > Create Paypal Map
Lines** and set every line with which field of statement have to match.