add_filter( 'wpf_import_user', 'maybe_skip_import' );
function maybe_skip_import( $user_meta, $contact_id ) {
    $tags = wp_fusion()->crm->get_tags( $contact_id );
    if( have_rows('exclude_tags_from_wpfusion_sync','options') ):
         while( have_rows('exclude_tags_from_wpfusion_sync') ): the_row();
            // vars
            $tag = get_sub_field('tag');
            if ( in_array( $tag, $tags ) ) {
        return null;
        }

        endwhile;
        endif;
    return $user_meta;

}