How to import file bigger than 2MB limit by WordPress
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for version 3.9 just edit the .htaccess and add these lines just below IfModule ...
IfModule mod_rewrite.c (brackets)
IfModule mod_php5.c (brackets)
php_value upload_max_filesize 30M
php_value post_max_size 30M
/IfModule (brackets)
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