What are the minimum permissions needed for a users to export the list into excel sheets in SharePoint 2010?
According to @ToniFrankola https://serverfault.com/questions/73677/disable-export-to-spreadsheet-in-sharepoint-custom-list you need to have permission:
[x] Use Client Integration Features
In OOTB premission levels this permission is not set only for
Restricted Read level.
So correct answer to your question is:
Minimum OOTB permission level for users to be able to export lists in Excel is
View Only but minimum permission is
Use Client Integration Features
You can always create your own custom permission level and select only
Use Client Integration Features permission. (Note that two other permissions are automatically enabled:
Use Remote Interfaces and