ACP2E-2990: Customer "created_at" date Not Converted to store time zone upon export

 - Fixed the CR comments.

Author: devarul

app/code/Magento/CustomerImportExport/Model/Export/Customer.php

@@ -29,6 +29,8 @@ class Customer extends \Magento\ImportExport\Model\Export\Entity\AbstractEav
 
     private const COLUMN_CREATED_AT = 'created_at';
 
+    private const COLUMN_UPDATED_AT = 'updated_at';
+
     /**
      * A constant declaration for attribute collection name
      */
@@ -160,13 +162,17 @@ public function exportItem($item)
         $row = $this->_addAttributeValuesToRow($item);
         $row[self::COLUMN_WEBSITE] = $this->_websiteIdToCode[$item->getWebsiteId()];
         $row[self::COLUMN_STORE] = $this->_storeIdToCode[$item->getStoreId()];
+
         if (isset($row[self::COLUMN_CREATED_AT])) {
-            $row[self::COLUMN_CREATED_AT] = $this->_localeDate->formatDate(
-                $item->getCreatedAt(),
-                \IntlDateFormatter::MEDIUM,
-                true
-            );
-            $row[self::COLUMN_CREATED_AT] = (new \DateTime($row[self::COLUMN_CREATED_AT]))->format('Y-m-d H:i:s');
+            $row[self::COLUMN_CREATED_AT] = $this->_localeDate
+                ->scopeDate(null, $item->getCreatedAt(), true)
+                ->format('Y-m-d H:i:s');
+        }
+
+        if (isset($row[self::COLUMN_UPDATED_AT])) {
+            $row[self::COLUMN_UPDATED_AT] = $this->_localeDate
+                ->scopeDate(null, $item->getUpdatedAt(), true)
+                ->format('Y-m-d H:i:s');
         }
 
         $this->getWriter()->writeRow($row);

dev/tests/integration/testsuite/Magento/CustomerImportExport/Model/Export/CustomerTest.php

@@ -161,12 +161,15 @@ private function checkExportData(array $lines, array $expectedAttributes): void
         $customers = $this->objectManager->create(CustomerCollection::class);
         foreach ($customers as $customer) {
             $data = $this->processCustomerData($customer, $expectedAttributes);
-            $data['created_at'] = $this->localeDate->formatDate(
-                $data['created_at'],
-                \IntlDateFormatter::MEDIUM,
-                true
-            );
-            $data['created_at'] = (new \DateTime($data['created_at']))->format('Y-m-d H:i:s');
+
+            $data['created_at'] = $this->localeDate
+                ->scopeDate(null, $data['created_at'], true)
+                ->format('Y-m-d H:i:s');
+
+            $data['updated_at'] = $this->localeDate
+                ->scopeDate(null, $data['updated_at'], true)
+                ->format('Y-m-d H:i:s');
+
             $exportData = $lines['data'][$data['email']];
             $exportData = $this->unsetDuplicateData($exportData);