As far as I can tell: manso’s problem stems mostly from the mixed structure of his vtiger source data (see his earlier posts on vtiger export). THIS has to be solved first!
Then it becomes a multi-step import process - for vtiger organizations, vtiger vendors, vtiger contacts etc.
At all times he should supply the foreign keys in the respective CSV file which connect (say) contacts to organizations on a many to one way.
AFAIK no programming required. Only logically constant procedures.