This probably isn't any help, but I ran it through B::Deparse and went with this:

package Win32::ExcelSimple;

sub BEGIN {
    require Perl6::Export;
    do {
        'Perl6::Export'->import(':DEFAULT');
    };
}

sub _import_2763e65d482f2fbdacbc4240619d518b {

}
use base ('Exporter');

sub import {
    my @exports;
    for ( my $i = 1 ; $i < @_ ; ++$i ) {
        foreach $_ ( $_[$i] ) {
            if (    not ref $_
                and /^[:\$&%\@]?(\w+)$/
                and exists $EXPORT{$1} || exists $EXPORT_TAGS{$1} )
            {
                push @exports, splice( @_, $i, 1 );
                --$i;
            }
        }
    }
    @exports = ':DEFAULT' unless @exports;
    'foo'->export_to_level( 1, $_[0], ':MANDATORY', @exports );
    goto \&_import_2763e65d482f2fbdacbc4240619d518b;
}

sub BEGIN {
    $EXPORT_TAGS{'MANDATORY'} ||= [];
}

sub BEGIN {
    push @EXPORT_OK, 'bar';
    $EXPORT{'bar'} = 1;
    push @{ $EXPORT_TAGS{$_}; }, 'bar' foreach ( 'ALL', () );
}

sub bar (:DEFAULT) {
    print 'phooey!';
}

print &bar, "\n";
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