Oracle Imp Dump Full
If you do a full import, the import will attempt to create all the tablespaces and data files exactly as they existed in the source system.  If you want exactly the same data files on exactly the same locations, you're all set.  If you want the data files to be in different locations, you would need to create the tablespaces before doing the import.

If you do a full import, the import will create all the users.