Excel VBA - Import File and Compare Sheets

Hi all, I'm fighting my way to create a file for reporting purposes.

The file itself is a spreadsheet that Imports an Excel file (lets call it RAW) with a list of items and categories into the report file (BASE)
BASE file got several sheet one for each RAW category, and a additional sheet with the addition or removal of items for each category.

I did my homework and figured out how to import and extract the data from the RAW into BASE on a temp sheet.

Now I'm struggling to do the previously stated.
My logic says that procedure should be as follow:

1. Import File
2. Read RAW data
2.a. Compare RAW data item/category with BASE item/category sheet.
2.b. If RAW item/category exist on BASE item/category sheet = do nothing
2.c. If RAW item/category not on BASE item/category sheet = add it to BASE item/category sheet and into BASE Tracking sheet as NEW
2.d. If RAW item/category not on RAW but in BASE item/category sheet = remove it from BASE item/category sheet and add into BASE Tracking sheet as REMOVE
3. Redo (2) next sheet
4. Close

I don't want to put any of you into the trouble of saving me this for me, but just an idea will do the trick.

Thanks in advance for any idea!