RE: MT940 Bank Statement Import in Business Central
Standard Worldwide version supports SEPA / Camt xml formats, but it is possible to create Your own structure in Data Exchange definitions and link to the Bank Account.
Also there are worldwide available extension/feature that can be enabled: AMC Banking 365 and Envestnet Yodlee Bank Feeds Service
learn.microsoft.com/.../bank-setup-banking
If You use localized Business Central, then the localization package might include more types.
Unfortunately I am not familiar with MT940 structure, so cannot tell if everything is possible to be set without any customizations. Hopefully other experts can give more insight on this.