When selecting the source of a previous ReqIF Import as the Destination for a new ReqIF Export, and there has not been a previous export to this Source/Destination yet, then the export is automatically configured to be the reverse of the last/previous import from that source:

Previously imported data can be removed from the export, or locally added data can be added to the export. To make sure, that the export only contains predefined response information, as requested by the ReqIF Destination/Source, for example, for Stakeholder Request Clarification (SRC). Since Codebeamer 21.04 and newer, you can choose to Curtail (the export) to previous imports which means only trackers, fields, references and associations can be selected for export that were contained and not ignored in the last import.