$cabezal = array("Telefono","DTO","siglas","Nombre"/*más nombres de columnas (hasta 55)*/);
if ($_FILES['csv']['size'] > 0) {

$csv = $_FILES['csv']['tmp_name'];

$handle = fopen($csv,'r');
$i = 0;
while ($data = fgetcsv($handle,0,",","'")){

    if ($data[0]) {

       funcion_importar($cabezal[$i]/*nombre de columna*/,data[$i]/*valor*/)

    }

}