cPanel has a two email level filters:

Global Email Filters

• Rules are applied to all email accounts.
• Specified in cPanel under Home » Global Email Filters.
• The first rule is the auto generated “Generated Apache SpamAssassin™ Discard Rule” which is created when you enable “Automatically Delete New Spam (Auto-Delete)” in cPanel under Home » Spam Filters. Other rules can be added manually
• The filters are saved on the server in:
  • /.cpanel/filter.yaml (contains the filters)
  • /.cpanel/filter.cache (can be deleted, it’s recreated when you visit the Global Email Filters page)
• You can download these files and restore them
  • in another cPanel account
  • in a specific email account (remove the “Generated Apache SpamAssassin™ Discard Rule” rule after restore

Email account Filters

• Rules are applied to the email account the filter is created for.
• Specified in cPanel under Home » Email Accounts » Manage » Manage Email Filters, or
  by the mailbox user under https://www.domain.nl:2096 » Webmail Home » Email Filters
• The filters are saved on the server in:
  • /etc/thepantry.nl/<alias>/filter (auto generated exim filter)
  • /etc/thepantry.nl/<alias>/filter.yaml (contains the filters)
  • /etc/thepantry.nl/<alias>/filter.cache (can be deleted, it’s recreated when you visit the Global Email Filters page)
• You can download these files and restore them in another email account