Why use exFAT for USB drives and removable drives?
The exFAT, short for Extended File Allocation Table, file system supports very large volume sizes, which is one of the reasons, that it is used for larger USB drives and SD cards. exFAT does not have the 4 GB file size limit, that the FAT32 has. exFAT is compatible with different operating systems and physical devices.
Create exFAT on USB drive or removable drive.
If the the drive is already mounted, then unmount it, before creating the exFAT file system.
# umount /dev/da0
Create the exFAT file system on the removable USB drive. The exFAT file system willl not have a partition scheme. This ensures compatibility.
# mkexfatfs /dev/da0
mkexfatfs 1.4.0
Creating... done.
Flushing... done.
File system created successfully.
Confirm, that it mounts.
# mount.exfat /dev/da0 /mnt
FUSE exfat 1.4.0 (libfuse2)