Excel Copy and Calculate values between sheets before copying

It is an Excel workbook with multiple worksheets. I have a main inventory worksheet and and secondary sheet. For each of these workbooks I want to create new import worksheets for each one. The new sheets would take a record record id along with a key and compare to the primary sheet, if the record ID matches matches along with the key then the record does not get copied, if ID matches matches and the key dosent, a row of information is copied from the import sheet to the primary sheet to overite the existing info. If the ID does not match then that is added as a new record to the primary sheet and a row of imformation is also copied from the import to the primary sheet. The same process would apply for the secondary ID sheet. There are about 40k in total to check.