When attempting to export an item to Excel in the Copy SharePoint Content tool, Sharegate displays the following error message:
The export of an item declared as a record is not allowed with the Copy SharePoint Content tool.
The error should appear on an item that has been declared as a record at the source.
This error occurs because of a limitation on editing items declared as records.
The solution in this case is to migrate the item directly without passing through the Excel Export/Import tool. This will ensure the record is migrated to the destination exactly as it was at the source with its record metadata intact.