Hi @webtoffee I did some further testing as the issue still persists
1. I removed all plugins and used WP theme Twenty Twenty-One for this test.
2. Added the code you provided above to the Twenty Twenty-One functions.php file
2. Validated that the Post ID does exist in the wp_posts table.
Upon import of just one comment(from a page) I continue to get the “The post doesn’t exist” error.
Using your plugin if I export all comments the resulting CSV has a lot of errors and warnings.
Could it be due to the code you provided as your plugin does work for posts?