If you define the constants in MyUtils.pm and only use them outside you do not need to do anything special. Define them any way you need and include them in the @EXPORT array. Something like

package MyUtils;
use base Exporter;

our @EXPORT = qw(LVL1 LVL2 LVL3 debug);

sub debug {
  print "$_\n" for @_;
}

my $count_of_levels = 3;
our %debug = ( # fake initialization
  1 => 1, 2 => 1, 3 => 0
);
for (1 .. $count_of_levels) {
  eval "sub LVL$_ () {$debug{$_}};";
}

1;
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use strict;
use MyUtils;

print "Starting\n";
debug "blah 1" if LVL1;
debug "blah 2" if LVL2;
debug "blah 3" if LVL3;
print "Ende\n";
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