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

 - Fixed the static and integration test failure.

Author: devarul

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

@@ -36,14 +36,17 @@ public function __construct(
     }
 
     /**
+     * Format the created_at column based on the timezone configuration.
+     *
      * @param Customer $subject
      * @param Item $item
-     * @return Item
+     * @return void
      */
     public function beforeExportItem(
         Customer $subject,
         Item $item
-    ) {
+    ): void
+    {
         $item->setData(
             self::COLUMN_CREATED_AT,
             $this->localeDate->formatDate(

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

@@ -17,6 +17,7 @@
 use Magento\Customer\Model\Customer as CustomerModel;
 use Magento\Customer\Model\ResourceModel\Attribute\Collection;
 use Magento\Customer\Model\ResourceModel\Customer\Collection as CustomerCollection;
+use Magento\Framework\Stdlib\DateTime\TimezoneInterface;
 
 /**
  * Tests for customer export model.
@@ -50,6 +51,11 @@ class CustomerTest extends \PHPUnit\Framework\TestCase
      */
     private $attributeCollection;
 
+    /**
+     * @var TimezoneInterface
+     */
+    private $localeDate;
+
     /**
      * @inheritdoc
      */
@@ -58,6 +64,7 @@ protected function setUp(): void
         $this->objectManager = Bootstrap::getObjectManager();
         $this->_model = $this->objectManager->create(Customer::class);
         $this->attributeCollection = $this->objectManager->create(Collection::class);
+        $this->localeDate = $this->objectManager->create(TimezoneInterface::class);
     }
 
     /**
@@ -153,6 +160,11 @@ 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
+            );
             $exportData = $lines['data'][$data['email']];
             $exportData = $this->unsetDuplicateData($exportData);