autocde2.0/app/Imports/RequirementImport.php

<?php

namespace App\Imports;

use App\Http\Requests\API\Requirement\CreateOrUpdateRequest;
use App\Models\Enums\ObjectAction;
use App\Models\Requirement;
use App\Repositories\ActionRepository;
use Illuminate\Support\Collection;
use Illuminate\Support\Facades\Auth;
use Maatwebsite\Excel\Concerns\ToCollection;
use Maatwebsite\Excel\Concerns\WithHeadingRow;

class RequirementImport implements ToCollection, WithHeadingRow
{
    use ImportValidatorHelper;

    public function collection(Collection $collection): void
    {
        $this->validatorByCollection($collection, (new CreateOrUpdateRequest())->rules());

        foreach ($collection as $item) {
            $requirement = new Requirement();

            $requirement->mergeFillable([
                'company_id', 'created_by',
            ]);

            $requirement->fill([
                ...$item->toArray(),
                'company_id' => Auth::user()->company_id,
                'created_by' => Auth::id(),
                'mailto' => [],
            ]);
            $requirement->save();

            ActionRepository::createRequirement(
                $requirement, ObjectAction::CREATED
            );
        }
    }
}