If you use Flash as a programming language, it would be exactly the same. Packages with classes in them.
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At runtime, all classes live inside of SWF files that have been loaded into the Player or AIR. (The main SWF can load other SWFs.)
At compile time, the compiler has the concept of a source path and a library path. When you do an import like
the source paths are searched for the source file spark/controls/Button.as or spark/controls/Button.mxml. Then the SWCs on the library path are searched for a spark.controls.Button that has already been compiled.
Adobe Flex SDK Team
Did you mean SWF when you wrote "SWC?" Not sure what a SWC is in that case. Sounds like the import is used similar to import in AS.