diff --git a/apps/api/plane/bgtasks/export_task.py b/apps/api/plane/bgtasks/export_task.py
index 75b5f22659e..f77e3791089 100644
--- a/apps/api/plane/bgtasks/export_task.py
+++ b/apps/api/plane/bgtasks/export_task.py
@@ -15,9 +15,10 @@
 from django.db.models import Prefetch
 
 # Module imports
-from plane.db.models import ExporterHistory, Issue, IssueRelation
+from plane.db.models import ExporterHistory, Issue, IssueComment, IssueRelation, IssueSubscriber
 from plane.utils.exception_logger import log_exception
-from plane.utils.exporters import Exporter, IssueExportSchema
+from plane.utils.porters.exporter import DataExporter
+from plane.utils.porters.serializers.issue import IssueExportSerializer
 
 
 def create_zip_file(files: List[tuple[str, str | bytes]]) -> io.BytesIO:
@@ -159,10 +160,16 @@ def issue_export_task(
                 "labels",
                 "issue_cycle__cycle",
                 "issue_module__module",
-                "issue_comments",
                 "assignees",
-                "issue_subscribers",
                 "issue_link",
+                Prefetch(
+                    "issue_subscribers",
+                    queryset=IssueSubscriber.objects.select_related("subscriber"),
+                ),
+                Prefetch(
+                    "issue_comments",
+                    queryset=IssueComment.objects.select_related("actor").order_by("created_at"),
+                ),
                 Prefetch(
                     "issue_relation",
                     queryset=IssueRelation.objects.select_related("related_issue", "related_issue__project"),
@@ -180,11 +187,7 @@ def issue_export_task(
 
         # Create exporter for the specified format
         try:
-            exporter = Exporter(
-                format_type=provider,
-                schema_class=IssueExportSchema,
-                options={"list_joiner": ", "},
-            )
+            exporter = DataExporter(IssueExportSerializer, format_type=provider)
         except ValueError as e:
             # Invalid format type
             exporter_instance = ExporterHistory.objects.get(token=token_id)
diff --git a/apps/api/plane/db/models/user.py b/apps/api/plane/db/models/user.py
index ee70032cf42..abff649f28b 100644
--- a/apps/api/plane/db/models/user.py
+++ b/apps/api/plane/db/models/user.py
@@ -147,6 +147,11 @@ def cover_image_url(self):
             return self.cover_image
         return None
 
+    @property
+    def full_name(self):
+        """Return user's full name (first + last)."""
+        return f"{self.first_name} {self.last_name}".strip()
+
     def save(self, *args, **kwargs):
         self.email = self.email.lower().strip()
         self.mobile_number = self.mobile_number
diff --git a/apps/api/plane/utils/porters/__init__.py b/apps/api/plane/utils/porters/__init__.py
new file mode 100644
index 00000000000..cd411ff7244
--- /dev/null
+++ b/apps/api/plane/utils/porters/__init__.py
@@ -0,0 +1,15 @@
+from .formatters import BaseFormatter, CSVFormatter, JSONFormatter, XLSXFormatter
+from .exporter import DataExporter
+from .serializers import IssueExportSerializer
+
+__all__ = [
+    # Formatters
+    "BaseFormatter",
+    "CSVFormatter",
+    "JSONFormatter",
+    "XLSXFormatter",
+    # Exporters
+    "DataExporter",
+    # Export Serializers
+    "IssueExportSerializer",
+]
diff --git a/apps/api/plane/utils/porters/exporter.py b/apps/api/plane/utils/porters/exporter.py
new file mode 100644
index 00000000000..3b55d4d9841
--- /dev/null
+++ b/apps/api/plane/utils/porters/exporter.py
@@ -0,0 +1,103 @@
+from typing import Dict, List, Union
+from .formatters import BaseFormatter, CSVFormatter, JSONFormatter, XLSXFormatter
+
+
+class DataExporter:
+    """
+    Export data using DRF serializers with built-in format support.
+
+    Usage:
+        # New simplified interface
+        exporter = DataExporter(BookSerializer, format_type='csv')
+        filename, content = exporter.export('books_export', queryset)
+
+        # Legacy interface (still supported)
+        exporter = DataExporter(BookSerializer)
+        csv_string = exporter.to_string(queryset, CSVFormatter())
+    """
+
+    # Available formatters
+    FORMATTERS = {
+        "csv": CSVFormatter,
+        "json": JSONFormatter,
+        "xlsx": XLSXFormatter,
+    }
+
+    def __init__(self, serializer_class, format_type: str = None, **serializer_kwargs):
+        """
+        Initialize exporter with serializer and optional format type.
+
+        Args:
+            serializer_class: DRF serializer class to use for data serialization
+            format_type: Optional format type (csv, json, xlsx). If provided, enables export() method.
+            **serializer_kwargs: Additional kwargs to pass to serializer
+        """
+        self.serializer_class = serializer_class
+        self.serializer_kwargs = serializer_kwargs
+        self.format_type = format_type
+        self.formatter = None
+
+        if format_type:
+            if format_type not in self.FORMATTERS:
+                raise ValueError(f"Unsupported format: {format_type}. Available: {list(self.FORMATTERS.keys())}")
+            # Create formatter with default options
+            self.formatter = self._create_formatter(format_type)
+
+    def _create_formatter(self, format_type: str) -> BaseFormatter:
+        """Create formatter instance with appropriate options."""
+        formatter_class = self.FORMATTERS[format_type]
+
+        # Apply format-specific options
+        if format_type == "xlsx":
+            return formatter_class(list_joiner=", ")
+        else:
+            return formatter_class()
+
+    def serialize(self, queryset) -> List[Dict]:
+        """QuerySet → list of dicts"""
+        serializer = self.serializer_class(
+            queryset,
+            many=True,
+            **self.serializer_kwargs
+        )
+        return serializer.data
+
+    def export(self, filename: str, queryset) -> tuple[str, Union[str, bytes]]:
+        """
+        Export queryset to file with configured format.
+
+        Args:
+            filename: Base filename (without extension)
+            queryset: Django QuerySet to export
+
+        Returns:
+            Tuple of (filename_with_extension, content)
+
+        Raises:
+            ValueError: If format_type was not provided during initialization
+        """
+        if not self.formatter:
+            raise ValueError("format_type must be provided during initialization to use export() method")
+
+        data = self.serialize(queryset)
+        content = self.formatter.encode(data)
+        full_filename = f"{filename}.{self.formatter.extension}"
+
+        return full_filename, content
+
+    def to_string(self, queryset, formatter: BaseFormatter) -> Union[str, bytes]:
+        """Export to formatted string (legacy interface)"""
+        data = self.serialize(queryset)
+        return formatter.encode(data)
+
+    def to_file(self, queryset, filepath: str, formatter: BaseFormatter) -> str:
+        """Export to file (legacy interface)"""
+        content = self.to_string(queryset, formatter)
+        with open(filepath, 'w', encoding='utf-8') as f:
+            f.write(content)
+        return filepath
+
+    @classmethod
+    def get_available_formats(cls) -> List[str]:
+        """Get list of available export formats."""
+        return list(cls.FORMATTERS.keys())
diff --git a/apps/api/plane/utils/porters/formatters.py b/apps/api/plane/utils/porters/formatters.py
new file mode 100644
index 00000000000..e130f735402
--- /dev/null
+++ b/apps/api/plane/utils/porters/formatters.py
@@ -0,0 +1,265 @@
+"""
+Import/Export System with Pluggable Formatters
+
+Exporter: QuerySet → Serializer → Formatter → File/String
+Importer: File/String → Formatter → Serializer → Models
+"""
+
+import csv
+import json
+from abc import ABC, abstractmethod
+from io import BytesIO, StringIO
+from typing import Any, Dict, List, Union
+
+from openpyxl import Workbook, load_workbook
+
+
+class BaseFormatter(ABC):
+    @abstractmethod
+    def encode(self, data: List[Dict]) -> Union[str, bytes]:
+        """Data → formatted string/bytes"""
+        pass
+
+    @abstractmethod
+    def decode(self, content: Union[str, bytes]) -> List[Dict]:
+        """Formatted string/bytes → data"""
+        pass
+
+    @property
+    @abstractmethod
+    def extension(self) -> str:
+        pass
+
+
+class JSONFormatter(BaseFormatter):
+    def __init__(self, indent: int = 2):
+        self.indent = indent
+
+    def encode(self, data: List[Dict]) -> str:
+        return json.dumps(data, indent=self.indent, default=str)
+
+    def decode(self, content: str) -> List[Dict]:
+        return json.loads(content)
+
+    @property
+    def extension(self) -> str:
+        return "json"
+
+
+class CSVFormatter(BaseFormatter):
+    def __init__(self, flatten: bool = True, delimiter: str = ",", prettify_headers: bool = True):
+        """
+        Args:
+            flatten: Whether to flatten nested dicts.
+            delimiter: CSV delimiter character.
+            prettify_headers: If True, transforms 'created_by_name' → 'Created By Name'.
+        """
+        self.flatten = flatten
+        self.delimiter = delimiter
+        self.prettify_headers = prettify_headers
+
+    def _prettify_header(self, header: str) -> str:
+        """Transform 'created_by_name' → 'Created By Name'"""
+        return header.replace("_", " ").title()
+
+    def _normalize_header(self, header: str) -> str:
+        """Transform 'Display Name' → 'display_name' (reverse of prettify)"""
+        return header.strip().lower().replace(" ", "_")
+
+    def _flatten(self, row: Dict, parent_key: str = "") -> Dict:
+        items = {}
+        for key, value in row.items():
+            new_key = f"{parent_key}__{key}" if parent_key else key
+            if isinstance(value, dict):
+                items.update(self._flatten(value, new_key))
+            elif isinstance(value, list):
+                items[new_key] = json.dumps(value)
+            else:
+                items[new_key] = value
+        return items
+
+    def _unflatten(self, row: Dict) -> Dict:
+        result = {}
+        for key, value in row.items():
+            parts = key.split("__")
+            current = result
+            for part in parts[:-1]:
+                current = current.setdefault(part, {})
+
+            if isinstance(value, str):
+                try:
+                    parsed = json.loads(value)
+                    if isinstance(parsed, (list, dict)):
+                        value = parsed
+                except (json.JSONDecodeError, TypeError):
+                    pass
+
+            current[parts[-1]] = value
+        return result
+
+    def encode(self, data: List[Dict]) -> str:
+        if not data:
+            return ""
+
+        if self.flatten:
+            data = [self._flatten(row) for row in data]
+
+        # Collect all unique field names in order
+        fieldnames = []
+        for row in data:
+            for key in row.keys():
+                if key not in fieldnames:
+                    fieldnames.append(key)
+
+        output = StringIO()
+
+        if self.prettify_headers:
+            # Create header mapping: original_key → Pretty Header
+            header_map = {key: self._prettify_header(key) for key in fieldnames}
+            pretty_headers = [header_map[key] for key in fieldnames]
+
+            # Write pretty headers manually, then write data rows
+            writer = csv.writer(output, delimiter=self.delimiter)
+            writer.writerow(pretty_headers)
+
+            # Write data rows in the same field order
+            for row in data:
+                writer.writerow([row.get(key, "") for key in fieldnames])
+        else:
+            writer = csv.DictWriter(output, fieldnames=fieldnames, delimiter=self.delimiter)
+            writer.writeheader()
+            writer.writerows(data)
+
+        return output.getvalue()
+
+    def decode(self, content: str, normalize_headers: bool = True) -> List[Dict]:
+        """
+        Decode CSV content to list of dicts.
+
+        Args:
+            content: CSV string
+            normalize_headers: If True, converts 'Display Name' → 'display_name'
+        """
+        rows = list(csv.DictReader(StringIO(content), delimiter=self.delimiter))
+
+        # Normalize headers: 'Email' → 'email', 'Display Name' → 'display_name'
+        if normalize_headers:
+            rows = [{self._normalize_header(k): v for k, v in row.items()} for row in rows]
+
+        if self.flatten:
+            rows = [self._unflatten(row) for row in rows]
+
+        return rows
+
+    @property
+    def extension(self) -> str:
+        return "csv"
+
+
+class XLSXFormatter(BaseFormatter):
+    """Formatter for XLSX (Excel) files using openpyxl."""
+
+    def __init__(self, prettify_headers: bool = True, list_joiner: str = ", "):
+        """
+        Args:
+            prettify_headers: If True, transforms 'created_by_name' → 'Created By Name'.
+            list_joiner: String to join list values (default: ", ").
+        """
+        self.prettify_headers = prettify_headers
+        self.list_joiner = list_joiner
+
+    def _prettify_header(self, header: str) -> str:
+        """Transform 'created_by_name' → 'Created By Name'"""
+        return header.replace("_", " ").title()
+
+    def _normalize_header(self, header: str) -> str:
+        """Transform 'Display Name' → 'display_name' (reverse of prettify)"""
+        return header.strip().lower().replace(" ", "_")
+
+    def _format_value(self, value: Any) -> Any:
+        """Format a value for XLSX cell."""
+        if value is None:
+            return ""
+        if isinstance(value, list):
+            return self.list_joiner.join(str(v) for v in value)
+        if isinstance(value, dict):
+            return json.dumps(value)
+        return value
+
+    def encode(self, data: List[Dict]) -> bytes:
+        """Encode data to XLSX bytes."""
+        wb = Workbook()
+        ws = wb.active
+
+        if not data:
+            # Return empty workbook
+            output = BytesIO()
+            wb.save(output)
+            output.seek(0)
+            return output.getvalue()
+
+        # Collect all unique field names in order
+        fieldnames = []
+        for row in data:
+            for key in row.keys():
+                if key not in fieldnames:
+                    fieldnames.append(key)
+
+        # Write header row
+        if self.prettify_headers:
+            headers = [self._prettify_header(key) for key in fieldnames]
+        else:
+            headers = fieldnames
+        ws.append(headers)
+
+        # Write data rows
+        for row in data:
+            ws.append([self._format_value(row.get(key, "")) for key in fieldnames])
+
+        output = BytesIO()
+        wb.save(output)
+        output.seek(0)
+        return output.getvalue()
+
+    def decode(self, content: bytes, normalize_headers: bool = True) -> List[Dict]:
+        """
+        Decode XLSX bytes to list of dicts.
+
+        Args:
+            content: XLSX file bytes
+            normalize_headers: If True, converts 'Display Name' → 'display_name'
+        """
+        wb = load_workbook(filename=BytesIO(content), read_only=True, data_only=True)
+        ws = wb.active
+
+        rows = list(ws.iter_rows(values_only=True))
+        if not rows:
+            return []
+
+        # First row is headers
+        headers = list(rows[0])
+        if normalize_headers:
+            headers = [self._normalize_header(str(h)) if h else "" for h in headers]
+
+        # Convert remaining rows to dicts
+        result = []
+        for row in rows[1:]:
+            row_dict = {}
+            for i, value in enumerate(row):
+                if i < len(headers) and headers[i]:
+                    # Try to parse JSON strings back to lists/dicts
+                    if isinstance(value, str):
+                        try:
+                            parsed = json.loads(value)
+                            if isinstance(parsed, (list, dict)):
+                                value = parsed
+                        except (json.JSONDecodeError, TypeError):
+                            pass
+                    row_dict[headers[i]] = value
+            result.append(row_dict)
+
+        return result
+
+    @property
+    def extension(self) -> str:
+        return "xlsx"
diff --git a/apps/api/plane/utils/porters/serializers/__init__.py b/apps/api/plane/utils/porters/serializers/__init__.py
new file mode 100644
index 00000000000..a52e98d6ddb
--- /dev/null
+++ b/apps/api/plane/utils/porters/serializers/__init__.py
@@ -0,0 +1,6 @@
+from .issue import IssueExportSerializer
+
+__all__ = [
+    # Export Serializers
+    "IssueExportSerializer",
+]
diff --git a/apps/api/plane/utils/porters/serializers/issue.py b/apps/api/plane/utils/porters/serializers/issue.py
new file mode 100644
index 00000000000..94c6f065ae4
--- /dev/null
+++ b/apps/api/plane/utils/porters/serializers/issue.py
@@ -0,0 +1,141 @@
+# Third party imports
+from rest_framework import serializers
+
+# Module imports
+from plane.app.serializers import IssueSerializer
+
+
+class IssueExportSerializer(IssueSerializer):
+    """
+    Export-optimized serializer that extends IssueSerializer with human-readable fields.
+
+    Converts UUIDs to readable values for CSV/JSON export.
+    """
+
+    identifier = serializers.SerializerMethodField()
+    project_name = serializers.CharField(source='project.name', read_only=True, default="")
+    project_identifier = serializers.CharField(source='project.identifier', read_only=True, default="")
+    state_name = serializers.CharField(source='state.name', read_only=True, default="")
+    created_by_name = serializers.CharField(source='created_by.full_name', read_only=True, default="")
+
+    assignees = serializers.SerializerMethodField()
+    parent = serializers.SerializerMethodField()
+    labels = serializers.SerializerMethodField()
+    cycles = serializers.SerializerMethodField()
+    modules = serializers.SerializerMethodField()
+    comments = serializers.SerializerMethodField()
+    estimate = serializers.SerializerMethodField()
+    links = serializers.SerializerMethodField()
+    relations = serializers.SerializerMethodField()
+    subscribers = serializers.SerializerMethodField()
+
+    class Meta(IssueSerializer.Meta):
+        fields = [
+            "project_name",
+            "project_identifier",
+            "parent",
+            "identifier",
+            "sequence_id",
+            "name",
+            "state_name",
+            "priority",
+            "assignees",
+            "subscribers",
+            "created_by_name",
+            "start_date",
+            "target_date",
+            "completed_at",
+            "created_at",
+            "updated_at",
+            "archived_at",
+            "estimate",
+            "labels",
+            "cycles",
+            "modules",
+            "links",
+            "relations",
+            "comments",
+            "sub_issues_count",
+            "link_count",
+            "attachment_count",
+            "is_draft",
+        ]
+
+    def get_identifier(self, obj):
+        return f"{obj.project.identifier}-{obj.sequence_id}"
+
+    def get_assignees(self, obj):
+        return [u.full_name for u in obj.assignees.all() if u.is_active]
+
+    def get_subscribers(self, obj):
+        """Return list of subscriber names."""
+        return [sub.subscriber.full_name for sub in obj.issue_subscribers.all() if sub.subscriber]
+
+    def get_parent(self, obj):
+        if not obj.parent:
+            return ""
+        return f"{obj.parent.project.identifier}-{obj.parent.sequence_id}"
+
+    def get_labels(self, obj):
+        return [
+            il.label.name
+            for il in obj.label_issue.all()
+            if il.deleted_at is None
+        ]
+
+    def get_cycles(self, obj):
+        return [ic.cycle.name for ic in obj.issue_cycle.all()]
+
+    def get_modules(self, obj):
+        return [im.module.name for im in obj.issue_module.all()]
+
+    def get_estimate(self, obj):
+        """Return estimate point value."""
+        if obj.estimate_point:
+            return obj.estimate_point.value if hasattr(obj.estimate_point, 'value') else str(obj.estimate_point)
+        return ""
+
+    def get_links(self, obj):
+        """Return list of issue links with titles."""
+        return [
+            {
+                "url": link.url,
+                "title": link.title if link.title else link.url,
+            }
+            for link in obj.issue_link.all()
+        ]
+
+    def get_relations(self, obj):
+        """Return list of related issues."""
+        relations = []
+
+        # Outgoing relations (this issue relates to others)
+        for rel in obj.issue_relation.all():
+            if rel.related_issue:
+                relations.append({
+                    "type": rel.relation_type if hasattr(rel, 'relation_type') else "related",
+                    "issue": f"{rel.related_issue.project.identifier}-{rel.related_issue.sequence_id}",
+                    "direction": "outgoing"
+                })
+
+        # Incoming relations (other issues relate to this one)
+        for rel in obj.issue_related.all():
+            if rel.issue:
+                relations.append({
+                    "type": rel.relation_type if hasattr(rel, 'relation_type') else "related",
+                    "issue": f"{rel.issue.project.identifier}-{rel.issue.sequence_id}",
+                    "direction": "incoming"
+                })
+
+        return relations
+
+    def get_comments(self, obj):
+        """Return list of comments with author and timestamp."""
+        return [
+            {
+                "comment": comment.comment_stripped if hasattr(comment, 'comment_stripped') else comment.comment_html,
+                "created_by": comment.actor.full_name if comment.actor else "",
+                "created_at": comment.created_at.strftime("%Y-%m-%d %H:%M:%S") if comment.created_at else "",
+            }
+            for comment in obj.issue_comments.all()
+        ]