If you want to backup your GMail rules or if you have multiple GMail accounts and you want to use the same filters or some of them you have to export first the filters and then imported to other account.
To do so, log in to GMail to enable the Filter import/export feature by going to Labs
Open Labs
Scroll down a ways through the many optional additions and tweaks you can make to your GMail setup and look for Filter import/export.
Filter import-export
Click the Enable radio button then scroll to the bottom of the list and click on Save Changes.
Now go to Settings and go to Filters
You can select all filters or only the ones you want to export and then press on Export
A new file is created and downloaded. Go to your browser default download location and you’ll find the mailFilters.xml
Exported Filter

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