GCP - "Terraform Import" on VPC SC Perimeter removing Access List


I am trying to import VPC SC Perimeter in to terraform state, but the plan shows removing one Access Level(test_ent_perim_access_002) in the perimeter, not sure why. Also Access List “test_ent_perim_access_001” is getting removed and again added. Kindly suggest.

Below is the resource

resource "google_access_context_manager_service_perimeter" "test-ent-prod-perim-001" {
    parent         = "accessPolicies/263896276372"
    name           = "accessPolicies/263896276372/servicePerimeters/test_ent_prod_perim_001"
    title          = "test_ent_prod_perim_001"
    description = "Test Org VPC SC perimeter"
    perimeter_type = "PERIMETER_TYPE_REGULAR"
    status {
      resources = ["7654356728263"]
      restricted_services = ["bigquery.googleapis.com"]
          access_levels       = [

Below is the import command

terraform import --var-file=$VARS --var-file=$BACKEND --var-file=vars/$ENV/terraform.tfvars google_access_context_manager_service_perimeter.test-ent-prod-perim-001 accessPolicies/263896276372/servicePerimeters/test_ent_prod_perim_001 

Below is the plan where it shows the removal of Access Level

Terraform will perform the following actions:
  # google_access_context_manager_service_perimeter.test-ent-prod-perim-001 will be updated in-place
  ~ resource "google_access_context_manager_service_perimeter" "test-ent-prod-perim-001" {
      ~ description               = "Perimeter shielding projects" -> "Prod VPC perimeter"
        id                        = "accessPolicies/263896276372/servicePerimeters/test_ent_prod_perim_001"
        name                      = "accessPolicies/263896276372/servicePerimeters/test_ent_prod_perim_001"
        # (4 unchanged attributes hidden)
      ~ status {
          ~ access_levels       = [
              - "accessPolicies/263896276372/accessLevels/test_ent_perim_access_001",
                # (1 unchanged element hidden)
              - "accessPolicies/263896276372/accessLevels/test_ent_perim_access_002",
              + "accessPolicies/263896276372/accessLevels/test_ent_perim_access_001",
            # (2 unchanged attributes hidden)
        # (1 unchanged block hidden)
Plan: 0 to add, 1 to change, 0 to destroy.

The object you imported does not match the current information written in the resource block, so Terraform is going to update it so it does match.

Thanks for your reply, but not sure what is not matching. I have made changes so that I will not put the production code here, but essentially the original code is same as above.
I wanted to understand on why import is removing Access Level.


Because what is written in the .tf file differs from what the GCP API says is currently configured.

But my access levels which are provided input to the perimeter are exactly same as in GCP console, there is no difference even in the order.