Customer exit is used when you want to give a value for the variables in a query programatically. You will have to write ABAP code which will fill up the variable at runtime.
One example can be a query which is supposed to get data for the last ten working days. Suppose you don't want the user to manually calculate that each time he runs the query. You can write ABAP code to do that calculation and find out the correct date range and fill it into a variable. The date will then be restricted as per that variable.
Bluesky
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