No. The Import Export PowerTool does not export or import file attachments. This is a completely free app from Insight Works for Business Central. Attachments are stored as media or blob type fields in Microsoft Dynamics 365 Business Central, and the tool does not process those directly. It does, however, handle record links and record notes, and there are good options for moving attachments themselves when that is your goal.
What the tool handles instead of attachments
While attachments are out of scope, the tool can export and import record links and record notes for any record that supports them, such as customers, items, and sales documents. This is useful when you are moving master data from another system and need to carry over the notes and links associated with records, or when you need to update many stored links at once, for example after a server name change. You list the record as many times as needed and place each link or note on its own line, and the tool brings them in. So although attachments are not supported, the related links and notes are.
Why attachments are different
Attachments live in media or blob fields, which hold binary content rather than the text values the tool reads and writes in its tab separated files. That is why they fall outside the standard import and export behavior. If you specifically need to handle this kind of content, the tool is extensible through its published events, and a developer can build custom handling for binary fields such as images or files. That is a development effort rather than a built in feature.
Moving attachments to SharePoint
A common reason to move attachments is to get them out of Business Central and into a document store. For that, DocXtender is the appropriate Insight Works solution. DocXtender can take attachments, upload them to SharePoint, remove the attachment copies from Business Central, and create links back to the SharePoint location at the same time. If your objective is to migrate attachments into SharePoint and replace them with links, DocXtender addresses that end to end, whereas the Import Export PowerTool would only manage the resulting links, not the files themselves.
Choosing the right approach
Decide based on what you actually need to move. If you need to migrate or bulk update record links and notes, the Import Export PowerTool does that natively. If you need to relocate the attached files into SharePoint and link to them, use DocXtender. If you have a specialized requirement to move the binary content itself through the tool, plan for a custom extension built on the published events. Matching the tool to the data type avoids wasted effort.
Related Tools
Import Export PowerTool is the Insight Works app for fast import, export, update, and delete operations in Business Central, and it handles record links and notes but not attachments. DocXtender is the Insight Works solution for moving attachments to SharePoint and replacing them with links.
Attachments are not part of what the Import Export PowerTool imports or exports because they are stored as binary fields. Use the tool for record links and notes, choose DocXtender to move attachments into SharePoint, and consider a custom extension only if you must process the binary content directly.