Assuming that the error happens during the build process, and that you do not have any actual syntax errors, and it is a simple
then the error also occurs when the file being imported does not exist. Please check the location of the file. If you did not provide an absolute path, then the path will be relative to the solution folder (at least for me it is).
If, while developing, you want to see the error that the build process reports, then make sure to enable "SQLCMD mode" in the T-SQL editor in Visual Studio. There is a button on the far right in the button bar with a "!" in it that should enable this. Or you can go to the SQL menu, select Transact-SQL Editor ->, select Execution Settings ->, then finally select SQLCMD Mode. Now when you Execute the script, it will correctly interpret
:r, just like the build / publish process does.
Also, your Post Deploy Script (PDS) needs to have its Build Action set to PostDeploy. If it is set to None then it will be skipped entirely by the SSDT build process.