in reply to How to correctly import variables to a module ?

Nearly there! The @ISA and @EXPORT_OK should be 'our' variables (not my). This is so that the Exporter module can see them.
I see that you have tried to use a group tag (:DEFAULT) in the use statement, this has to be defined in the module itself using:
our %EXPORT_TAGS = ('DEFAULT' =>[ qw( list of symbols ) ], # Maybe other tags ); Exporter::export_ok_tags(qw(DEFAULT any_others));