From the look into documentation: Yes.
Q: Does Exporter allows me to export comments and attachments and re-import them to a different JIRA instance?
A: Yes, the export files you get is totally compatible with another JIRA instance, regardless of the platform (Server or Cloud). You can even export/import the attachments!. Just follow the JIRA instructions to import them.
Source: https://deiser-apps.atlassian.net/wiki/spaces/EXPORTERCLOUD/pages/2458559/Miscellaneous
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