Feeds CSV import taxonomy and file
For taxonomy terms : 
It is possible, simply delimit your values with commas in your taxonomy field CSV column, and in the Feeds mapping, select "Search taxonomy terms by: Term name" and "Auto create"

Make sure your Drupal field allowed number of values is set to Unlimited (or > 1)

For files: 


your file is external and given a URL, feeds will download it and store it
your file is already stored locally then the URI must be either


a stream wrapper (e.g.: public://import/myfile.pdf)
a relative path from your docroot
an absolute path on your system