Import from another Jira instance fails with duplicated user error.

Issue Summary

Import to Jira Cloud is failing due to Duplicated users even though there aren't duplicated users in the source instance.

Environment

Cloud -> Cloud
Server -> Cloud

Steps to Reproduce

1. Generate a backup from a Jira instance(Cloud or Server)
2. Import this backup to another Jira Cloud instance.

Expected Results

The import will complete successfully.

Actual Results

The import fails at 90% where in the logs it says that there are duplicated users.

Caused by: com.atlassian.crowd.exception.runtime.OperationFailedException: com.atlassian.idp.client.exceptions.UserAlreadyExistsException: {"schemas":["urn:ietf:params:scim:api:messages:2.0:Error"],"status":"409","scimType":"uniqueness","detail":"Duplicate email address: user_email_address@email.com","errorType":"UserAlreadyExists","message":"Duplicate email address: user_email_address@email.com","data":"user_email_address@email.com"}

Workaround

A. Removing all the users from the backup file allow the import to go through.
B. Removing all the users from the target instance also allow the import to go through. For that, reach out to Atlassian Support for assistance.