There's a program called IGO8 User.upoi creator which can generate .upoi file from
From some reasearch... Apparently, IGO2006 format POIs could be saved into /content/userdata/poi folder.
.upoi file seems to have somewhat different format depending on the country where you are and whether the address is saved with the POI, but here's what could be found:
(No address)
1. - Number
2. Type (POI category)
3. Name
4. Looks like the icon branding pointer and/or category, subcategories dot-separated
5. Latitude
6. Longitude
7. -- 10. Not clear
11. Phone Number
12. Description
1