What is the use of %EXPORT_TAGS in Perl?

It is an associate array that specifies a way to access a list of symbols with tags.

Syntax:
%EXPORT_TAGS = (tag_name => [anonymous array/Array reference]);

For Example:
%EXPORT_TAGS = (
all => @EXPORT_OK
);

At the time of loading, use simply

use Module qw(:all); # instead of writing all the symbols

MyPerl.pm
---------------------------
package MyPerl;
require Exporter;

our @ISA = qw(Exporter);
our @EXPORT = qw(&Active);
our @EXPORT_OK = qw(&StrawBerry &IndigoStar);

our %EXPORT_TAGS = (
'Explicit' => \@EXPORT,
'Implicit' => \@EXPORT_OK,
'All' => [@EXPORT, @EXPORT_OK],
);

sub Active {
    print "Active Perl\n";
}

sub StrawBerry {
    print "StrawBerry Perl\n";
}

sub IndigoStar {
    print "IndigoStar Perl\n";
}

1;

test.pl
---------------------
#!/usr/local/bin/perl

use MyPerl qw(:Explicit :Implicit);
#or
#use MyPerl qw(:All);

Active();
IndigoStar();