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

 - Fixed the issue.

Author: devarul

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

@@ -27,8 +27,6 @@ class Customer extends \Magento\ImportExport\Model\Export\Entity\AbstractEav
 
     const COLUMN_STORE = '_store';
 
-    const COLUMN_CREATED_AT = 'created_at';
-
     /**
      * Attribute collection name
      */
@@ -160,11 +158,6 @@ public function exportItem($item)
         $row = $this->_addAttributeValuesToRow($item);
         $row[self::COLUMN_WEBSITE] = $this->_websiteIdToCode[$item->getWebsiteId()];
         $row[self::COLUMN_STORE] = $this->_storeIdToCode[$item->getStoreId()];
-        $row[self::COLUMN_CREATED_AT] = $this->_localeDate->formatDate(
-            $row[self::COLUMN_CREATED_AT],
-            \IntlDateFormatter::MEDIUM,
-            true
-        );
 
         $this->getWriter()->writeRow($row);
     }

app/code/Magento/CustomerImportExport/Plugin/Model/Export/FormatCustomerCreatedAt.php

@@ -0,0 +1,56 @@
+<?php
+/************************************************************************
+ * Copyright 2024 Adobe
+ * All Rights Reserved.
+ *
+ * NOTICE: All information contained herein is, and remains
+ * the property of Adobe and its suppliers, if any. The intellectual
+ * and technical concepts contained herein are proprietary to Adobe
+ * and its suppliers and are protected by all applicable intellectual
+ * property laws, including trade secret and copyright laws.
+ * Dissemination of this information or reproduction of this material
+ * is strictly forbidden unless prior written permission is obtained
+ * from Adobe.
+ * ***********************************************************************
+ */
+namespace Magento\CustomerImportExport\Plugin\Model\Export;
+
+use Magento\CustomerImportExport\Model\Export\Customer;
+use Magento\Customer\Model\Customer as Item;
+use Magento\Framework\Stdlib\DateTime\TimezoneInterface;
+
+/**
+ * Plugin for format the Customer item created at date column
+ *
+ */
+class FormatCustomerCreatedAt
+{
+    private const COLUMN_CREATED_AT = 'created_at';
+
+    /**
+     * @param TimezoneInterface $localeDate
+     */
+    public function __construct(
+        private TimezoneInterface $localeDate
+    ) {
+    }
+
+    /**
+     * @param Customer $subject
+     * @param Item $item
+     * @return Item
+     */
+    public function beforeExportItem(
+        Customer $subject,
+        Item $item
+    ) {
+        $item->setData(
+            self::COLUMN_CREATED_AT,
+            $this->localeDate->formatDate(
+                $item->getData(self::COLUMN_CREATED_AT),
+                \IntlDateFormatter::MEDIUM,
+                true
+            )
+        );
+    }
+}

app/code/Magento/CustomerImportExport/etc/di.xml

@@ -0,0 +1,22 @@
+<?xml version="1.0"?>
+<!--
+/************************************************************************
+ * Copyright 2024 Adobe
+ * All Rights Reserved.
+ *
+ * NOTICE: All information contained herein is, and remains
+ * the property of Adobe and its suppliers, if any. The intellectual
+ * and technical concepts contained herein are proprietary to Adobe
+ * and its suppliers and are protected by all applicable intellectual
+ * property laws, including trade secret and copyright laws.
+ * Dissemination of this information or reproduction of this material
+ * is strictly forbidden unless prior written permission is obtained
+ * from Adobe.
+ * ***********************************************************************
+ */
+-->
+<config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="urn:magento:framework:ObjectManager/etc/config.xsd">
+    <type name="Magento\CustomerImportExport\Model\Export\Customer">
+        <plugin name="formatCustomerCreatedAt" type="Magento\CustomerImportExport\Plugin\Model\Export\FormatCustomerCreatedAt" />
+    </type>
+</config>