use vars qw( @ISA @EXPORT_OK %EXPORT_TAGS );
BEGIN {
    @ISA = qw( Exporter );
    @EXPORT_OK   = qw( ... );
    %EXPORT_TAGS = ( ... );  # if necessary
    use Exporter;
}

##</code><code>##

use vars qw( @EXPORT_OK %EXPORT_TAGS );
BEGIN {
    @EXPORT_OK   = qw( ... );
    %EXPORT_TAGS = ( ... );  # if necessary
    require Exporter;
    *import = \&Exporter::import;
}