Go to https://app.elovate.io/data/import, select an existing import job or create a new one. Upload a file that contains an attribute option that doesn't yet exist.
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For example: If the attribute "Color" (header) includes a value "Neon Green" (value), and this color does not exist, simply proceed with importing the file as you usually would. While validating the import file, Elovate will detect this discrepancy and notify you to "fix this error." To resolve it, go to the error tab and select "Create new attribute option." After validating again, this will trigger Elovate to create the new attribute option, and then you can successfully run your import job.