Explain Powershell Command

% Is an alias to for-eachobject
$env:temp  reads the environmental variables for the name temp and uses the value

import-csv C:\CSVFILE.csv | ForEach-Object
     { 
       Invoke-Command -ComputerName $($_.COMPUTERNAME) -ScriptBlock 
          { 
          Copy-Item "\\server\share\regFile.reg" $env:temp 
          reg.exe import $env:temp\regFile.reg 
          }
      }
       

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David has right.
You can also study this article, maybe this will give you some more explanation
https://blogs.msdn.microsoft.com/timid/2009/10/11/powershell-for-n00bs-envtemp-vs-temp/

Sorry Guys for the Delay...was busy...

Can someone elaborate on this part of the code below ?

Copy "\\server\share\regFile.reg" $env:temp ;    //copy the regfIle in the shared \\server\share to the "temporal value" on C:\windows\temp
reg.exe import $env:temp\regFile.reg     //this will run the import to add the registry file (now in C:\windows\temp\regFile.reg) 
into that particular computer.

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If the copy was to different folder  instead of windows temp folder , then should we create an environment variable for that folder ?

I also see Reg.exe in the code , what does it do ?  I am familiar with Regedit.exe, but not reg.exe

Thank you

Thanks
I will come back to this topic sometime in the future

reg /?

REG Operation [Parameter List]

  Operation  [ QUERY   | ADD    | DELETE  | COPY    |
               SAVE    | LOAD   | UNLOAD  | RESTORE |
               COMPARE | EXPORT | IMPORT  | FLAGS ]

Return Code: (Except for REG COMPARE)

  0 - Successful
  1 - Failed

For help on a specific operation type:

  REG Operation /?

Examples:

  REG QUERY /?
  REG ADD /?
  REG DELETE /?
  REG COPY /?
  REG SAVE /?
  REG RESTORE /?
  REG LOAD /?
  REG UNLOAD /?
  REG COMPARE /?
  REG EXPORT /?
  REG IMPORT /?
  REG FLAGS /?

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 REG IMPORT AppBkUp.reg
    Imports registry entries from the file AppBkUp.reg

If the copy was to different folder  instead of windows temp folder , then should we create an environment variable for that folder ?
no just provide a full path to the .reg file