With IMS content packages, teaching staff can export content from one learning content management system or digital repository and import it into another, without losing the metadata (content description, table of contents or other structure, viewing sequence). The IMS Content Packaging specification deals with the packaging and transport of resources, allowing the gathering, structuring and aggregation of content in variety of formats.
This means that if you move from one institution to another, or you are using more than one LMS to deliver a generic element of your course, you can upload the same package to various sites without having to reconstruct it from scratch, and it will function as it should.
Upload an IMS package as an activity
Use this procedure when you have a package of learning material configured to the IMS Content Packaging specification that you wish to include in your Moodle course.
Click 'Get Started' to view the step-by-step guide
What is the difference between an IMS and a SCORM package?
The main difference is that IMS is mainly for "static" content - SCORM allows tracking of question/answers and reports a "grade" at the end.
If you want to do any tracking/grading then use SCORM - if you just want to display some content to the user - use IMS.