diff --git a/app/assets/javascripts/analytics/shared/components/metric_card.vue b/app/assets/javascripts/analytics/shared/components/metric_card.vue
index cee186c057c..e6e12821bec 100644
--- a/app/assets/javascripts/analytics/shared/components/metric_card.vue
+++ b/app/assets/javascripts/analytics/shared/components/metric_card.vue
@@ -43,7 +43,7 @@ export default {
 };
 </script>
 <template>
-  <gl-card>
+  <gl-card class="gl-mb-5">
     <template #header>
       <strong ref="title">{{ title }}</strong>
     </template>
diff --git a/app/assets/javascripts/boards/components/board_assignee_dropdown.vue b/app/assets/javascripts/boards/components/board_assignee_dropdown.vue
new file mode 100644
index 00000000000..a04b1361d4e
--- /dev/null
+++ b/app/assets/javascripts/boards/components/board_assignee_dropdown.vue
@@ -0,0 +1,144 @@
+<script>
+import { mapActions, mapGetters } from 'vuex';
+import { GlDropdownItem, GlDropdownDivider, GlAvatarLabeled, GlAvatarLink } from '@gitlab/ui';
+import { __, n__ } from '~/locale';
+import IssuableAssignees from '~/sidebar/components/assignees/issuable_assignees.vue';
+import BoardEditableItem from '~/boards/components/sidebar/board_editable_item.vue';
+import AssigneesDropdown from '~/vue_shared/components/sidebar/assignees_dropdown.vue';
+import getIssueParticipants from '~/vue_shared/components/sidebar/queries/getIssueParticipants.query.graphql';
+
+export default {
+  i18n: {
+    unassigned: __('Unassigned'),
+    assignee: __('Assignee'),
+    assignees: __('Assignees'),
+    assignTo: __('Assign to'),
+  },
+  components: {
+    BoardEditableItem,
+    IssuableAssignees,
+    AssigneesDropdown,
+    GlDropdownItem,
+    GlDropdownDivider,
+    GlAvatarLabeled,
+    GlAvatarLink,
+  },
+  data() {
+    return {
+      participants: [],
+      selected: this.$store.getters.getActiveIssue.assignees,
+    };
+  },
+  apollo: {
+    participants: {
+      query: getIssueParticipants,
+      variables() {
+        return {
+          id: `gid://gitlab/Issue/${this.getActiveIssue.iid}`,
+        };
+      },
+      update(data) {
+        return data.issue?.participants?.nodes || [];
+      },
+    },
+  },
+  computed: {
+    ...mapGetters(['getActiveIssue']),
+    assigneeText() {
+      return n__('Assignee', '%d Assignees', this.selected.length);
+    },
+    unSelectedFiltered() {
+      return this.participants.filter(({ username }) => {
+        return !this.selectedUserNames.includes(username);
+      });
+    },
+    selectedIsEmpty() {
+      return this.selected.length === 0;
+    },
+    selectedUserNames() {
+      return this.selected.map(({ username }) => username);
+    },
+  },
+  methods: {
+    ...mapActions(['setAssignees']),
+    clearSelected() {
+      this.selected = [];
+    },
+    selectAssignee(name) {
+      if (name === undefined) {
+        this.clearSelected();
+        return;
+      }
+
+      this.selected = this.selected.concat(name);
+    },
+    unselect(name) {
+      this.selected = this.selected.filter(user => user.username !== name);
+    },
+    saveAssignees() {
+      this.setAssignees(this.selectedUserNames);
+    },
+    isChecked(id) {
+      return this.selectedUserNames.includes(id);
+    },
+  },
+};
+</script>
+
+<template>
+  <board-editable-item :title="assigneeText" @close="saveAssignees">
+    <template #collapsed>
+      <issuable-assignees :users="getActiveIssue.assignees" />
+    </template>
+
+    <template #default>
+      <assignees-dropdown
+        class="w-100"
+        :text="$options.i18n.assignees"
+        :header-text="$options.i18n.assignTo"
+      >
+        <template #items>
+          <gl-dropdown-item
+            :is-checked="selectedIsEmpty"
+            data-testid="unassign"
+            class="mt-2"
+            @click="selectAssignee()"
+            >{{ $options.i18n.unassigned }}</gl-dropdown-item
+          >
+          <gl-dropdown-divider data-testid="unassign-divider" />
+          <gl-dropdown-item
+            v-for="item in selected"
+            :key="item.id"
+            :is-checked="isChecked(item.username)"
+            @click="unselect(item.username)"
+          >
+            <gl-avatar-link>
+              <gl-avatar-labeled
+                :size="32"
+                :label="item.name"
+                :sub-label="item.username"
+                :src="item.avatarUrl || item.avatar"
+              />
+            </gl-avatar-link>
+          </gl-dropdown-item>
+          <gl-dropdown-divider v-if="!selectedIsEmpty" data-testid="selected-user-divider" />
+          <gl-dropdown-item
+            v-for="unselectedUser in unSelectedFiltered"
+            :key="unselectedUser.id"
+            :data-testid="`item_${unselectedUser.name}`"
+            @click="selectAssignee(unselectedUser)"
+          >
+            <gl-avatar-link>
+              <gl-avatar-labeled
+                :size="32"
+                :label="unselectedUser.name"
+                :sub-label="unselectedUser.username"
+                :src="unselectedUser.avatarUrl || unselectedUser.avatar"
+              />
+            </gl-avatar-link>
+          </gl-dropdown-item>
+        </template>
+      </assignees-dropdown>
+    </template>
+  </board-editable-item>
+</template>
diff --git a/app/assets/javascripts/boards/components/issue_card_inner.vue b/app/assets/javascripts/boards/components/issue_card_inner.vue
index e7926c176a9..45ce1e51489 100644
--- a/app/assets/javascripts/boards/components/issue_card_inner.vue
+++ b/app/assets/javascripts/boards/components/issue_card_inner.vue
@@ -3,7 +3,7 @@ import { sortBy } from 'lodash';
 import { mapState } from 'vuex';
 import { GlLabel, GlTooltipDirective, GlIcon } from '@gitlab/ui';
 import issueCardInner from 'ee_else_ce/boards/mixins/issue_card_inner';
-import { sprintf, __ } from '~/locale';
+import { sprintf, __, n__ } from '~/locale';
 import TooltipOnTruncate from '~/vue_shared/components/tooltip_on_truncate.vue';
 import UserAvatarLink from '../../vue_shared/components/user_avatar/user_avatar_link.vue';
 import IssueDueDate from './issue_due_date.vue';
@@ -89,6 +89,12 @@ export default {
     orderedLabels() {
       return sortBy(this.issue.labels.filter(this.isNonListLabel), 'title');
     },
+    blockedLabel() {
+      if (this.issue.blockedByCount) {
+        return n__(`Blocked by %d issue`, `Blocked by %d issues`, this.issue.blockedByCount);
+      }
+      return __('Blocked issue');
+    },
   },
   methods: {
     isIndexLessThanlimit(index) {
@@ -139,9 +145,10 @@ export default {
           v-if="issue.blocked"
           v-gl-tooltip
           name="issue-block"
-          :title="__('Blocked issue')"
+          :title="blockedLabel"
           class="issue-blocked-icon gl-mr-2"
-          :aria-label="__('Blocked issue')"
+          :aria-label="blockedLabel"
+          data-testid="issue-blocked-icon"
         />
         <gl-icon
           v-if="issue.confidential"
@@ -205,7 +212,7 @@ export default {
           :key="assignee.id"
           :link-href="assigneeUrl(assignee)"
           :img-alt="avatarUrlTitle(assignee)"
-          :img-src="assignee.avatar || assignee.avatar_url"
+          :img-src="assignee.avatarUrl || assignee.avatar || assignee.avatar_url"
           :img-size="24"
           class="js-no-trigger"
           tooltip-placement="bottom"
diff --git a/app/assets/javascripts/boards/stores/actions.js b/app/assets/javascripts/boards/stores/actions.js
index 9882963b580..df5b84a974a 100644
--- a/app/assets/javascripts/boards/stores/actions.js
+++ b/app/assets/javascripts/boards/stores/actions.js
@@ -18,6 +18,7 @@ import boardLabelsQuery from '../queries/board_labels.query.graphql';
 import createBoardListMutation from '../queries/board_list_create.mutation.graphql';
 import updateBoardListMutation from '../queries/board_list_update.mutation.graphql';
 import issueMoveListMutation from '../queries/issue_move_list.mutation.graphql';
+import updateAssignees from '~/vue_shared/components/sidebar/queries/updateAssignees.mutation.graphql';
 import issueSetLabels from '../queries/issue_set_labels.mutation.graphql';
 import issueSetDueDate from '../queries/issue_set_due_date.mutation.graphql';
 
@@ -291,6 +292,25 @@ export default {
       );
   },
 
+  setAssignees: ({ commit, getters }, assigneeUsernames) => {
+    return gqlClient
+      .mutate({
+        mutation: updateAssignees,
+        variables: {
+          iid: getters.getActiveIssue.iid,
+          projectPath: getters.getActiveIssue.referencePath.split('#')[0],
+          assigneeUsernames,
+        },
+      })
+      .then(({ data }) => {
+        commit('UPDATE_ISSUE_BY_ID', {
+          issueId: getters.getActiveIssue.id,
+          prop: 'assignees',
+          value: data.issueSetAssignees.issue.assignees.nodes,
+        });
+      });
+  },
+
   createNewIssue: () => {
     notImplemented();
   },
diff --git a/app/assets/javascripts/monitoring/components/dashboard_panel_builder.vue b/app/assets/javascripts/monitoring/components/dashboard_panel_builder.vue
index 88d5a35146f..0a1b1cd2c08 100644
--- a/app/assets/javascripts/monitoring/components/dashboard_panel_builder.vue
+++ b/app/assets/javascripts/monitoring/components/dashboard_panel_builder.vue
@@ -85,7 +85,7 @@ export default {
 <template>
   <div class="prometheus-panel-builder">
     <div class="gl-xs-flex-direction-column gl-display-flex gl-mx-n3">
-      <gl-card class="gl-flex-grow-1 gl-flex-basis-0 gl-mx-3">
+      <gl-card class="gl-flex-grow-1 gl-flex-basis-0 gl-mx-3 gl-mb-5">
         <template #header>
           <h2 class="gl-font-size-h2 gl-my-3">{{ s__('Metrics|1. Define and preview panel') }}</h2>
         </template>
@@ -124,7 +124,7 @@ export default {
       </gl-card>
 
       <gl-card
-        class="gl-flex-grow-1 gl-flex-basis-0 gl-mx-3"
+        class="gl-flex-grow-1 gl-flex-basis-0 gl-mx-3 gl-mb-5"
         body-class="gl-display-flex gl-flex-direction-column"
       >
         <template #header>
diff --git a/app/assets/javascripts/monitoring/components/embeds/embed_group.vue b/app/assets/javascripts/monitoring/components/embeds/embed_group.vue
index f07483c34b8..481ba3636cb 100644
--- a/app/assets/javascripts/monitoring/components/embeds/embed_group.vue
+++ b/app/assets/javascripts/monitoring/components/embeds/embed_group.vue
@@ -73,7 +73,7 @@ export default {
 <template>
   <gl-card
     v-show="numCharts > 0"
-    class="collapsible-card border p-0 mb-3"
+    class="collapsible-card border p-0 gl-mb-5"
     header-class="d-flex align-items-center border-bottom-0 py-2"
     :body-class="bodyClass"
   >
diff --git a/app/assets/javascripts/sidebar/components/assignees/assignee_avatar.vue b/app/assets/javascripts/sidebar/components/assignees/assignee_avatar.vue
index 052bb3dcb53..00f1339d7f2 100644
--- a/app/assets/javascripts/sidebar/components/assignees/assignee_avatar.vue
+++ b/app/assets/javascripts/sidebar/components/assignees/assignee_avatar.vue
@@ -22,7 +22,9 @@ export default {
       return sprintf(__("%{userName}'s avatar"), { userName: this.user.name });
     },
     avatarUrl() {
-      return this.user.avatar || this.user.avatar_url || gon.default_avatar_url;
+      return (
+        this.user.avatarUrl || this.user.avatar || this.user.avatar_url || gon.default_avatar_url
+      );
     },
     isMergeRequest() {
       return this.issuableType === 'merge_request';
diff --git a/app/assets/javascripts/sidebar/components/assignees/issuable_assignees.vue b/app/assets/javascripts/sidebar/components/assignees/issuable_assignees.vue
index 4697d85472b..cf6a0a4a151 100644
--- a/app/assets/javascripts/sidebar/components/assignees/issuable_assignees.vue
+++ b/app/assets/javascripts/sidebar/components/assignees/issuable_assignees.vue
@@ -26,7 +26,6 @@ export default {
 
 <template>
   <div class="gl-display-flex gl-flex-direction-column">
-    <label data-testid="assigneeLabel">{{ assigneesText }}</label>
     <div v-if="emptyUsers" data-testid="none">
       <span>
         {{ __('None') }}
diff --git a/app/assets/javascripts/vue_shared/components/sidebar/queries/getIssueParticipants.query.graphql b/app/assets/javascripts/vue_shared/components/sidebar/queries/getIssueParticipants.query.graphql
new file mode 100644
index 00000000000..612a0c02e82
--- /dev/null
+++ b/app/assets/javascripts/vue_shared/components/sidebar/queries/getIssueParticipants.query.graphql
@@ -0,0 +1,13 @@
+query issueParticipants($id: IssueID!) {
+  issue(id: $id) {
+    participants {
+      nodes {
+        username
+        name
+        webUrl
+        avatarUrl
+        id
+      }
+    }
+  }
+}
diff --git a/app/assets/javascripts/vue_shared/components/sidebar/queries/updateAssignees.mutation.graphql b/app/assets/javascripts/vue_shared/components/sidebar/queries/updateAssignees.mutation.graphql
new file mode 100644
index 00000000000..9ead95a3801
--- /dev/null
+++ b/app/assets/javascripts/vue_shared/components/sidebar/queries/updateAssignees.mutation.graphql
@@ -0,0 +1,17 @@
+mutation issueSetAssignees($iid: String!, $assigneeUsernames: [String!]!, $projectPath: ID!) {
+  issueSetAssignees(
+    input: { iid: $iid, assigneeUsernames: $assigneeUsernames, projectPath: $projectPath }
+  ) {
+    issue {
+      assignees {
+        nodes {
+          username
+          id
+          name
+          webUrl
+          avatarUrl
+        }
+      }
+    }
+  }
+}
diff --git a/app/controllers/import/bulk_imports_controller.rb b/app/controllers/import/bulk_imports_controller.rb
index d4d85ef6bf4..78f4a0cffca 100644
--- a/app/controllers/import/bulk_imports_controller.rb
+++ b/app/controllers/import/bulk_imports_controller.rb
@@ -42,7 +42,7 @@ class Import::BulkImportsController < ApplicationController
   end
 
   def importable_data
-    client.get('groups', top_level_only: true)
+    client.get('groups', top_level_only: true).parsed_response
   end
 
   def client
@@ -63,7 +63,6 @@ class Import::BulkImportsController < ApplicationController
   def bulk_import_params
     %i[
       source_type
-      source_name
       source_full_path
       destination_name
       destination_namespace
diff --git a/app/services/bulk_import_service.rb b/app/services/bulk_import_service.rb
index 1a1eef092f3..bebf9153ce7 100644
--- a/app/services/bulk_import_service.rb
+++ b/app/services/bulk_import_service.rb
@@ -1,5 +1,30 @@
 # frozen_string_literal: true
 
+# Entry point of the BulkImport feature.
+# This service receives a Gitlab Instance connection params
+# and a list of groups to be imported.
+#
+# Process topography:
+#
+#       sync      |   async
+#                 |
+#  User +--> P1 +----> Pn +---+
+#                 |     ^     | Enqueue new job
+#                 |     +-----+
+#
+# P1 (sync)
+#
+# - Create a BulkImport record
+# - Create a BulkImport::Entity for each group to be imported
+# - Enqueue a BulkImportWorker job (P2) to import the given groups (entities)
+#
+# Pn (async)
+#
+# - For each group to be imported (BulkImport::Entity.with_status(:created))
+#   - Import the group data
+#   - Create entities for each subgroup of the imported group
+#   - Enqueue a BulkImportService job (Pn) to import the new entities (subgroups)
+#
 class BulkImportService
   attr_reader :current_user, :params, :credentials
 
@@ -11,7 +36,6 @@ class BulkImportService
 
   def execute
     bulk_import = create_bulk_import
-    bulk_import.start!
 
     BulkImportWorker.perform_async(bulk_import.id)
   end
diff --git a/app/workers/bulk_import_worker.rb b/app/workers/bulk_import_worker.rb
index df845a2ca37..7828d046036 100644
--- a/app/workers/bulk_import_worker.rb
+++ b/app/workers/bulk_import_worker.rb
@@ -10,18 +10,6 @@ class BulkImportWorker # rubocop:disable Scalability/IdempotentWorker
   worker_has_external_dependencies!
 
   def perform(bulk_import_id)
-    bulk_import = BulkImport.find_by_id(bulk_import_id)
-
-    return unless bulk_import
-
-    bulk_import.entities.each do |entity|
-      entity.start!
-
-      BulkImports::Importers::GroupImporter.new(entity.id).execute
-
-      entity.finish!
-    end
-
-    bulk_import.finish!
+    BulkImports::Importers::GroupsImporter.new(bulk_import_id).execute
   end
 end
diff --git a/changelogs/unreleased/ss-add-assignee-dropdown.yml b/changelogs/unreleased/ss-add-assignee-dropdown.yml
new file mode 100644
index 00000000000..76deb9cf0fd
--- /dev/null
+++ b/changelogs/unreleased/ss-add-assignee-dropdown.yml
@@ -0,0 +1,5 @@
+---
+title: Add assignee dropdown to group issue boards
+merge_request: 44830
+author:
+type: added
diff --git a/doc/ci/yaml/README.md b/doc/ci/yaml/README.md
index 4aea6142801..736a0414a3c 100644
--- a/doc/ci/yaml/README.md
+++ b/doc/ci/yaml/README.md
@@ -1408,10 +1408,18 @@ To determine if jobs should be added to a pipeline, `rules: changes` clauses che
 the files changed by Git push events.
 
 `rules: changes` works exactly the same way as [`only: changes` and `except: changes`](#onlychangesexceptchanges),
-accepting an array of paths. Similarly, it always returns true if there is no
-Git push event, for example, when a new tag is created. It's recommended to use it
-only with branch pipelines or merge request pipelines. For example, it's common to
-use `rules: changes` with one of the following `if` clauses:
+accepting an array of paths.
+
+It always returns true and adds jobs to the pipeline if there is no Git push event.
+For example, jobs with `rules: changes` always run on scheduled and tag pipelines,
+because they are not associated with a Git push event. Only certain pipelines have
+a Git push event associated with them:
+
+- All pipelines with a `$CI_PIPELINE_SOURCE` of `merge_request` or `external_merge_request`.
+- Branch pipelines, which have the `$CI_COMMIT_BRANCH` variable present and a `$CI_PIPELINE_SOURCE` of `push`.
+
+It's recommended to use it only with branch pipelines or merge request pipelines.
+For example, it's common to use `rules: changes` with one of the following `if` clauses:
 
 - `if: $CI_COMMIT_BRANCH`
 - `if: '$CI_PIPELINE_SOURCE == "merge_request_event"'`
diff --git a/lib/bulk_imports/clients/http.rb b/lib/bulk_imports/clients/http.rb
index 39f56fcc114..2e81863e53a 100644
--- a/lib/bulk_imports/clients/http.rb
+++ b/lib/bulk_imports/clients/http.rb
@@ -18,7 +18,7 @@ module BulkImports
       end
 
       def get(resource, query = {})
-        response = with_error_handling do
+        with_error_handling do
           Gitlab::HTTP.get(
             resource_url(resource),
             headers: request_headers,
@@ -26,8 +26,22 @@ module BulkImports
             query: query.merge(request_query)
           )
         end
+      end
 
-        response.parsed_response
+      def each_page(method, resource, query = {}, &block)
+        return to_enum(__method__, method, resource, query) unless block_given?
+
+        next_page = @page
+
+        while next_page
+          @page = next_page.to_i
+
+          response = self.public_send(method, resource, query) # rubocop: disable GitlabSecurity/PublicSend
+          collection = response.parsed_response
+          next_page = response.headers['x-next-page'].presence
+
+          yield collection
+        end
       end
 
       private
diff --git a/lib/bulk_imports/common/extractors/graphql_extractor.rb b/lib/bulk_imports/common/extractors/graphql_extractor.rb
index 571be747dca..7d58032cfcc 100644
--- a/lib/bulk_imports/common/extractors/graphql_extractor.rb
+++ b/lib/bulk_imports/common/extractors/graphql_extractor.rb
@@ -14,11 +14,9 @@ module BulkImports
           @context = context
 
           Enumerator.new do |yielder|
-            context.entities.each do |entity|
-              result = graphql_client.execute(parsed_query, query_variables(entity))
+            result = graphql_client.execute(parsed_query, query_variables(context.entity))
 
-              yielder << result.original_hash.deep_dup
-            end
+            yielder << result.original_hash.deep_dup
           end
         end
 
diff --git a/lib/bulk_imports/common/loaders/entities_loader.rb b/lib/bulk_imports/common/loaders/entities_loader.rb
new file mode 100644
index 00000000000..19926fa9a3e
--- /dev/null
+++ b/lib/bulk_imports/common/loaders/entities_loader.rb
@@ -0,0 +1,19 @@
+# frozen_string_literal: true
+
+module BulkImports
+  module Common
+    module Loaders
+      class EntitiesLoader
+        def initialize(*args); end
+
+        def load(context, entities)
+          bulk_import = context.entity.bulk_import
+
+          entities.each do |entity|
+            bulk_import.entities.create!(entity)
+          end
+        end
+      end
+    end
+  end
+end
diff --git a/lib/bulk_imports/groups/extractors/subgroups_extractor.rb b/lib/bulk_imports/groups/extractors/subgroups_extractor.rb
new file mode 100644
index 00000000000..c33bae6ada4
--- /dev/null
+++ b/lib/bulk_imports/groups/extractors/subgroups_extractor.rb
@@ -0,0 +1,32 @@
+# frozen_string_literal: true
+
+module BulkImports
+  module Groups
+    module Extractors
+      class SubgroupsExtractor
+        def initialize(*args); end
+
+        def extract(context)
+          encoded_parent_path = ERB::Util.url_encode(context.entity.source_full_path)
+
+          subgroups = []
+          http_client(context.entity.bulk_import.configuration)
+            .each_page(:get, "groups/#{encoded_parent_path}/subgroups") do |page|
+              subgroups << page
+            end
+          subgroups
+        end
+
+        private
+
+        def http_client(configuration)
+          @http_client ||= BulkImports::Clients::Http.new(
+            uri: configuration.url,
+            token: configuration.access_token,
+            per_page: 100
+          )
+        end
+      end
+    end
+  end
+end
diff --git a/lib/bulk_imports/groups/loaders/group_loader.rb b/lib/bulk_imports/groups/loaders/group_loader.rb
index 394f0ee10ec..386fc695182 100644
--- a/lib/bulk_imports/groups/loaders/group_loader.rb
+++ b/lib/bulk_imports/groups/loaders/group_loader.rb
@@ -11,7 +11,11 @@ module BulkImports
         def load(context, data)
           return unless user_can_create_group?(context.current_user, data)
 
-          ::Groups::CreateService.new(context.current_user, data).execute
+          group = ::Groups::CreateService.new(context.current_user, data).execute
+
+          context.entity.update!(group: group)
+
+          group
         end
 
         private
diff --git a/lib/bulk_imports/groups/pipelines/subgroup_entities_pipeline.rb b/lib/bulk_imports/groups/pipelines/subgroup_entities_pipeline.rb
new file mode 100644
index 00000000000..30b46a3fa24
--- /dev/null
+++ b/lib/bulk_imports/groups/pipelines/subgroup_entities_pipeline.rb
@@ -0,0 +1,15 @@
+# frozen_string_literal: true
+
+module BulkImports
+  module Groups
+    module Pipelines
+      class SubgroupEntitiesPipeline
+        include Pipeline
+
+        extractor BulkImports::Groups::Extractors::SubgroupsExtractor
+        transformer BulkImports::Groups::Transformers::SubgroupsToEntitiesTransformer
+        loader BulkImports::Common::Loaders::EntitiesLoader
+      end
+    end
+  end
+end
diff --git a/lib/bulk_imports/groups/transformers/group_attributes_transformer.rb b/lib/bulk_imports/groups/transformers/group_attributes_transformer.rb
index c3937cfe652..7de9a430421 100644
--- a/lib/bulk_imports/groups/transformers/group_attributes_transformer.rb
+++ b/lib/bulk_imports/groups/transformers/group_attributes_transformer.rb
@@ -9,7 +9,7 @@ module BulkImports
         end
 
         def transform(context, data)
-          import_entity = find_by_full_path(data['full_path'], context.entities)
+          import_entity = context.entity
 
           data
             .then { |data| transform_name(import_entity, data) }
@@ -75,10 +75,6 @@ module BulkImports
           data['subgroup_creation_level'] = Gitlab::Access.subgroup_creation_string_options[subgroup_creation_level]
           data
         end
-
-        def find_by_full_path(full_path, entities)
-          entities.find { |entity| entity.source_full_path == full_path }
-        end
       end
     end
   end
diff --git a/lib/bulk_imports/groups/transformers/subgroups_to_entities_transformer.rb b/lib/bulk_imports/groups/transformers/subgroups_to_entities_transformer.rb
new file mode 100644
index 00000000000..090b3552338
--- /dev/null
+++ b/lib/bulk_imports/groups/transformers/subgroups_to_entities_transformer.rb
@@ -0,0 +1,23 @@
+# frozen_string_literal: true
+
+module BulkImports
+  module Groups
+    module Transformers
+      class SubgroupsToEntitiesTransformer
+        def initialize(*args); end
+
+        def transform(context, data)
+          data.map do |entry|
+            {
+              source_type: :group_entity,
+              source_full_path: entry['full_path'],
+              destination_name: entry['name'],
+              destination_namespace: context.entity.group.full_path,
+              parent_id: context.entity.id
+            }
+          end
+        end
+      end
+    end
+  end
+end
diff --git a/lib/bulk_imports/importers/group_importer.rb b/lib/bulk_imports/importers/group_importer.rb
index f053177d9fb..c7253590c87 100644
--- a/lib/bulk_imports/importers/group_importer.rb
+++ b/lib/bulk_imports/importers/group_importer.rb
@@ -1,34 +1,32 @@
 # frozen_string_literal: true
 
-# Imports a top level group into a destination
-# Optionally imports into parent group
-# Entity must be of type: 'group' & have parent_id: nil
-# Subgroups not handled yet
 module BulkImports
   module Importers
     class GroupImporter
-      def initialize(entity_id)
-        @entity_id = entity_id
+      def initialize(entity)
+        @entity = entity
       end
 
       def execute
-        return if entity.parent
-
+        entity.start!
         bulk_import = entity.bulk_import
         configuration = bulk_import.configuration
 
         context = BulkImports::Pipeline::Context.new(
           current_user: bulk_import.user,
-          entities: [entity],
+          entity: entity,
           configuration: configuration
         )
 
         BulkImports::Groups::Pipelines::GroupPipeline.new.run(context)
+        BulkImports::Groups::Pipelines::SubgroupEntitiesPipeline.new.run(context)
+
+        entity.finish!
       end
 
-      def entity
-        @entity ||= BulkImports::Entity.find(@entity_id)
-      end
+      private
+
+      attr_reader :entity
     end
   end
 end
diff --git a/lib/bulk_imports/importers/groups_importer.rb b/lib/bulk_imports/importers/groups_importer.rb
new file mode 100644
index 00000000000..8641577ff47
--- /dev/null
+++ b/lib/bulk_imports/importers/groups_importer.rb
@@ -0,0 +1,36 @@
+# frozen_string_literal: true
+
+module BulkImports
+  module Importers
+    class GroupsImporter
+      def initialize(bulk_import_id)
+        @bulk_import = BulkImport.find(bulk_import_id)
+      end
+
+      def execute
+        bulk_import.start! unless bulk_import.started?
+
+        if entities_to_import.empty?
+          bulk_import.finish!
+        else
+          entities_to_import.each do |entity|
+            BulkImports::Importers::GroupImporter.new(entity).execute
+          end
+
+          # A new BulkImportWorker job is enqueued to either
+          #   - Process the new BulkImports::Entity created for the subgroups
+          #   - Or to mark the `bulk_import` as finished.
+          BulkImportWorker.perform_async(bulk_import.id)
+        end
+      end
+
+      private
+
+      attr_reader :bulk_import
+
+      def entities_to_import
+        @entities_to_import ||= bulk_import.entities.with_status(:created)
+      end
+    end
+  end
+end
diff --git a/lib/bulk_imports/pipeline/context.rb b/lib/bulk_imports/pipeline/context.rb
index 903f474ebbb..ad19f5cad7d 100644
--- a/lib/bulk_imports/pipeline/context.rb
+++ b/lib/bulk_imports/pipeline/context.rb
@@ -9,7 +9,7 @@ module BulkImports
 
       PIPELINE_ATTRIBUTES = [
         Attribute.new(:current_user, User),
-        Attribute.new(:entities, Array),
+        Attribute.new(:entity, ::BulkImports::Entity),
         Attribute.new(:configuration, ::BulkImports::Configuration)
       ].freeze
 
diff --git a/locale/gitlab.pot b/locale/gitlab.pot
index 2f9d3b64fc7..30f4b38412b 100644
--- a/locale/gitlab.pot
+++ b/locale/gitlab.pot
@@ -4320,6 +4320,11 @@ msgstr ""
 msgid "Blocked"
 msgstr ""
 
+msgid "Blocked by %d issue"
+msgid_plural "Blocked by %d issues"
+msgstr[0] ""
+msgstr[1] ""
+
 msgid "Blocked issue"
 msgstr ""
 
diff --git a/package.json b/package.json
index a7709be064d..644b326146d 100644
--- a/package.json
+++ b/package.json
@@ -44,7 +44,7 @@
     "@babel/preset-env": "^7.10.1",
     "@gitlab/at.js": "1.5.5",
     "@gitlab/svgs": "1.175.0",
-    "@gitlab/ui": "22.0.3",
+    "@gitlab/ui": "23.0.0",
     "@gitlab/visual-review-tools": "1.6.1",
     "@rails/actioncable": "^6.0.3-3",
     "@rails/ujs": "^6.0.3-2",
diff --git a/spec/controllers/import/bulk_imports_controller_spec.rb b/spec/controllers/import/bulk_imports_controller_spec.rb
index 9f0e6ea1a20..dd850a86227 100644
--- a/spec/controllers/import/bulk_imports_controller_spec.rb
+++ b/spec/controllers/import/bulk_imports_controller_spec.rb
@@ -55,10 +55,12 @@ RSpec.describe Import::BulkImportsController do
 
         describe 'serialized group data' do
           let(:client_response) do
-            [
-              { 'id' => 1, 'full_name' => 'group1', 'full_path' => 'full/path/group1' },
-              { 'id' => 2, 'full_name' => 'group2', 'full_path' => 'full/path/group2' }
-            ]
+            double(
+              parsed_response: [
+                { 'id' => 1, 'full_name' => 'group1', 'full_path' => 'full/path/group1' },
+                { 'id' => 2, 'full_name' => 'group2', 'full_path' => 'full/path/group2' }
+              ]
+            )
           end
 
           before do
@@ -69,7 +71,7 @@ RSpec.describe Import::BulkImportsController do
           it 'returns serialized group data' do
             get :status, format: :json
 
-            expect(response.parsed_body).to eq({ importable_data: client_response }.as_json)
+            expect(json_response).to eq({ importable_data: client_response.parsed_response }.as_json)
           end
         end
 
diff --git a/spec/features/projects/settings/registry_settings_spec.rb b/spec/features/projects/settings/registry_settings_spec.rb
index 2a4c4a3fba7..cb333bdb428 100644
--- a/spec/features/projects/settings/registry_settings_spec.rb
+++ b/spec/features/projects/settings/registry_settings_spec.rb
@@ -33,13 +33,13 @@ RSpec.describe 'Project > Settings > CI/CD > Container registry tag expiration p
       subject
 
       within '#js-registry-policies' do
-        within '.card-body' do
+        within '.gl-card-body' do
           select('7 days until tags are automatically removed', from: 'Expiration interval:')
           select('Every day', from: 'Expiration schedule:')
           select('50 tags per image name', from: 'Number of tags to retain:')
           fill_in('Tags with names matching this regex pattern will expire:', with: '.*-production')
         end
-        submit_button = find('.card-footer .btn.btn-success')
+        submit_button = find('.gl-card-footer .btn.btn-success')
         expect(submit_button).not_to be_disabled
         submit_button.click
       end
@@ -51,10 +51,10 @@ RSpec.describe 'Project > Settings > CI/CD > Container registry tag expiration p
       subject
 
       within '#js-registry-policies' do
-        within '.card-body' do
+        within '.gl-card-body' do
           fill_in('Tags with names matching this regex pattern will expire:', with: '*-production')
         end
-        submit_button = find('.card-footer .btn.btn-success')
+        submit_button = find('.gl-card-footer .btn.btn-success')
         expect(submit_button).not_to be_disabled
         submit_button.click
       end
@@ -85,7 +85,7 @@ RSpec.describe 'Project > Settings > CI/CD > Container registry tag expiration p
         within '#js-registry-policies' do
           case result
           when :available_section
-            expect(find('.card-header')).to have_content('Tag expiration policy')
+            expect(find('.gl-card-header')).to have_content('Tag expiration policy')
           when :disabled_message
             expect(find('.gl-alert-title')).to have_content('Cleanup policy for tags is disabled')
           end
diff --git a/spec/frontend/boards/components/board_assignee_dropdown_spec.js b/spec/frontend/boards/components/board_assignee_dropdown_spec.js
new file mode 100644
index 00000000000..4d3129da11a
--- /dev/null
+++ b/spec/frontend/boards/components/board_assignee_dropdown_spec.js
@@ -0,0 +1,229 @@
+import { mount } from '@vue/test-utils';
+import { GlDropdownItem, GlAvatarLink, GlAvatarLabeled } from '@gitlab/ui';
+import BoardAssigneeDropdown from '~/boards/components/board_assignee_dropdown.vue';
+import IssuableAssignees from '~/sidebar/components/assignees/issuable_assignees.vue';
+import AssigneesDropdown from '~/vue_shared/components/sidebar/assignees_dropdown.vue';
+import BoardEditableItem from '~/boards/components/sidebar/board_editable_item.vue';
+import store from '~/boards/stores';
+import getIssueParticipants from '~/vue_shared/components/sidebar/queries/getIssueParticipants.query.graphql';
+import { participants } from '../mock_data';
+
+describe('BoardCardAssigneeDropdown', () => {
+  let wrapper;
+  const iid = '111';
+  const activeIssueName = 'test';
+  const anotherIssueName = 'hello';
+
+  const createComponent = () => {
+    wrapper = mount(BoardAssigneeDropdown, {
+      data() {
+        return {
+          selected: store.getters.getActiveIssue.assignees,
+          participants,
+        };
+      },
+      store,
+      provide: {
+        canUpdate: true,
+        rootPath: '',
+      },
+    });
+  };
+
+  const unassign = async () => {
+    wrapper.find('[data-testid="unassign"]').trigger('click');
+
+    await wrapper.vm.$nextTick();
+  };
+
+  const openDropdown = async () => {
+    wrapper.find('[data-testid="edit-button"]').trigger('click');
+
+    await wrapper.vm.$nextTick();
+  };
+
+  const findByText = text => {
+    return wrapper.findAll(GlDropdownItem).wrappers.find(x => x.text().indexOf(text) === 0);
+  };
+
+  beforeEach(() => {
+    store.state.activeId = '1';
+    store.state.issues = {
+      '1': {
+        iid,
+        assignees: [{ username: activeIssueName, name: activeIssueName, id: activeIssueName }],
+      },
+    };
+
+    jest.spyOn(store, 'dispatch').mockResolvedValue();
+  });
+
+  afterEach(() => {
+    wrapper.destroy();
+    wrapper = null;
+  });
+
+  describe('when mounted', () => {
+    beforeEach(() => {
+      createComponent();
+    });
+
+    it.each`
+      text
+      ${anotherIssueName}
+      ${activeIssueName}
+    `('finds item with $text', ({ text }) => {
+      const item = findByText(text);
+
+      expect(item.exists()).toBe(true);
+    });
+
+    it('renders gl-avatar-link in gl-dropdown-item', () => {
+      const item = findByText('hello');
+
+      expect(item.find(GlAvatarLink).exists()).toBe(true);
+    });
+
+    it('renders gl-avatar-labeled in gl-avatar-link', () => {
+      const item = findByText('hello');
+
+      expect(
+        item
+          .find(GlAvatarLink)
+          .find(GlAvatarLabeled)
+          .exists(),
+      ).toBe(true);
+    });
+  });
+
+  describe('when selected users are present', () => {
+    it('renders a divider', () => {
+      createComponent();
+
+      expect(wrapper.find('[data-testid="selected-user-divider"]').exists()).toBe(true);
+    });
+  });
+
+  describe('when collapsed', () => {
+    it('renders IssuableAssignees', () => {
+      createComponent();
+
+      expect(wrapper.find(IssuableAssignees).isVisible()).toBe(true);
+      expect(wrapper.find(AssigneesDropdown).isVisible()).toBe(false);
+    });
+  });
+
+  describe('when dropdown is open', () => {
+    beforeEach(async () => {
+      createComponent();
+
+      await openDropdown();
+    });
+
+    it('shows assignees dropdown', async () => {
+      expect(wrapper.find(IssuableAssignees).isVisible()).toBe(false);
+      expect(wrapper.find(AssigneesDropdown).isVisible()).toBe(true);
+    });
+
+    it('shows the issue returned as the activeIssue', async () => {
+      expect(findByText(activeIssueName).props('isChecked')).toBe(true);
+    });
+
+    describe('when "Unassign" is clicked', () => {
+      it('unassigns assignees', async () => {
+        await unassign();
+
+        expect(findByText('Unassign').props('isChecked')).toBe(true);
+      });
+    });
+
+    describe('when an unselected item is clicked', () => {
+      beforeEach(async () => {
+        await unassign();
+      });
+
+      it('assigns assignee in the dropdown', async () => {
+        wrapper.find('[data-testid="item_test"]').trigger('click');
+
+        await wrapper.vm.$nextTick();
+
+        expect(findByText(activeIssueName).props('isChecked')).toBe(true);
+      });
+
+      it('calls setAssignees with username list', async () => {
+        wrapper.find('[data-testid="item_test"]').trigger('click');
+
+        await wrapper.vm.$nextTick();
+
+        document.body.click();
+
+        await wrapper.vm.$nextTick();
+
+        expect(store.dispatch).toHaveBeenCalledWith('setAssignees', [activeIssueName]);
+      });
+    });
+
+    describe('when the user off clicks', () => {
+      beforeEach(async () => {
+        await unassign();
+
+        document.body.click();
+
+        await wrapper.vm.$nextTick();
+      });
+
+      it('calls setAssignees with username list', async () => {
+        expect(store.dispatch).toHaveBeenCalledWith('setAssignees', []);
+      });
+
+      it('closes the dropdown', async () => {
+        expect(wrapper.find(IssuableAssignees).isVisible()).toBe(true);
+      });
+    });
+  });
+
+  it('renders divider after unassign', () => {
+    createComponent();
+
+    expect(wrapper.find('[data-testid="unassign-divider"]').exists()).toBe(true);
+  });
+
+  it.each`
+    assignees                                                                 | expected
+    ${[{ id: 5, username: '', name: '' }]}                                    | ${'Assignee'}
+    ${[{ id: 6, username: '', name: '' }, { id: 7, username: '', name: '' }]} | ${'2 Assignees'}
+  `(
+    'when assignees have a length of $assignees.length, it renders $expected',
+    ({ assignees, expected }) => {
+      store.state.issues['1'].assignees = assignees;
+
+      createComponent();
+
+      expect(wrapper.find(BoardEditableItem).props('title')).toBe(expected);
+    },
+  );
+
+  describe('Apollo Schema', () => {
+    beforeEach(() => {
+      createComponent();
+    });
+
+    it('returns the correct query', () => {
+      expect(wrapper.vm.$options.apollo.participants.query).toEqual(getIssueParticipants);
+    });
+
+    it('contains the correct variables', () => {
+      const { variables } = wrapper.vm.$options.apollo.participants;
+      const boundVariable = variables.bind(wrapper.vm);
+
+      expect(boundVariable()).toEqual({ id: 'gid://gitlab/Issue/111' });
+    });
+
+    it('returns the correct data from update', () => {
+      const node = { test: 1 };
+      const { update } = wrapper.vm.$options.apollo.participants;
+
+      expect(update({ issue: { participants: { nodes: [node] } } })).toEqual([node]);
+    });
+  });
+});
diff --git a/spec/frontend/boards/mock_data.js b/spec/frontend/boards/mock_data.js
index 50c0a85fc70..d83b39a5594 100644
--- a/spec/frontend/boards/mock_data.js
+++ b/spec/frontend/boards/mock_data.js
@@ -319,6 +319,23 @@ export const mockIssuesByListId = {
   'gid://gitlab/List/2': mockIssues.map(({ id }) => id),
 };
 
+export const participants = [
+  {
+    id: '1',
+    username: 'test',
+    name: 'test',
+    avatar: '',
+    avatarUrl: '',
+  },
+  {
+    id: '2',
+    username: 'hello',
+    name: 'hello',
+    avatar: '',
+    avatarUrl: '',
+  },
+];
+
 export const issues = {
   [mockIssue.id]: mockIssue,
   [mockIssue2.id]: mockIssue2,
diff --git a/spec/frontend/boards/stores/actions_spec.js b/spec/frontend/boards/stores/actions_spec.js
index e6315d63364..3b204c3cf70 100644
--- a/spec/frontend/boards/stores/actions_spec.js
+++ b/spec/frontend/boards/stores/actions_spec.js
@@ -13,6 +13,7 @@ import actions, { gqlClient } from '~/boards/stores/actions';
 import * as types from '~/boards/stores/mutation_types';
 import { inactiveId } from '~/boards/constants';
 import issueMoveListMutation from '~/boards/queries/issue_move_list.mutation.graphql';
+import updateAssignees from '~/vue_shared/components/sidebar/queries/updateAssignees.mutation.graphql';
 import { fullBoardId, formatListIssues, formatBoardLists } from '~/boards/boards_util';
 
 const expectNotImplemented = action => {
@@ -554,6 +555,48 @@ describe('moveIssue', () => {
   });
 });
 
+describe('setAssignees', () => {
+  const node = { username: 'name' };
+  const name = 'username';
+  const projectPath = 'h/h';
+  const refPath = `${projectPath}#3`;
+  const iid = '1';
+
+  beforeEach(() => {
+    jest.spyOn(gqlClient, 'mutate').mockResolvedValue({
+      data: { issueSetAssignees: { issue: { assignees: { nodes: [{ ...node }] } } } },
+    });
+  });
+
+  it('calls mutate with the correct values', async () => {
+    await actions.setAssignees(
+      { commit: () => {}, getters: { getActiveIssue: { iid, referencePath: refPath } } },
+      [name],
+    );
+
+    expect(gqlClient.mutate).toHaveBeenCalledWith({
+      mutation: updateAssignees,
+      variables: { iid, assigneeUsernames: [name], projectPath },
+    });
+  });
+
+  it('calls the correct mutation with the correct values', done => {
+    testAction(
+      actions.setAssignees,
+      {},
+      { getActiveIssue: { iid, referencePath: refPath }, commit: () => {} },
+      [
+        {
+          type: 'UPDATE_ISSUE_BY_ID',
+          payload: { prop: 'assignees', issueId: undefined, value: [node] },
+        },
+      ],
+      [],
+      done,
+    );
+  });
+});
+
 describe('createNewIssue', () => {
   expectNotImplemented(actions.createNewIssue);
 });
diff --git a/spec/frontend/monitoring/components/embeds/embed_group_spec.js b/spec/frontend/monitoring/components/embeds/embed_group_spec.js
index b63995ec2d4..01089752933 100644
--- a/spec/frontend/monitoring/components/embeds/embed_group_spec.js
+++ b/spec/frontend/monitoring/components/embeds/embed_group_spec.js
@@ -73,7 +73,7 @@ describe('Embed Group', () => {
       metricsWithDataGetter.mockReturnValue([1]);
       mountComponent({ shallow: false, stubs: { MetricEmbed: true } });
 
-      expect(wrapper.find('.card-body').classes()).not.toContain('d-none');
+      expect(wrapper.find('.gl-card-body').classes()).not.toContain('d-none');
     });
 
     it('collapses when clicked', done => {
@@ -83,7 +83,7 @@ describe('Embed Group', () => {
       wrapper.find(GlButton).trigger('click');
 
       wrapper.vm.$nextTick(() => {
-        expect(wrapper.find('.card-body').classes()).toContain('d-none');
+        expect(wrapper.find('.gl-card-body').classes()).toContain('d-none');
         done();
       });
     });
diff --git a/spec/frontend/sidebar/issuable_assignees_spec.js b/spec/frontend/sidebar/issuable_assignees_spec.js
index aa930bd4198..076616de040 100644
--- a/spec/frontend/sidebar/issuable_assignees_spec.js
+++ b/spec/frontend/sidebar/issuable_assignees_spec.js
@@ -13,7 +13,6 @@ describe('IssuableAssignees', () => {
       propsData: { ...props },
     });
   };
-  const findLabel = () => wrapper.find('[data-testid="assigneeLabel"');
   const findUncollapsedAssigneeList = () => wrapper.find(UncollapsedAssigneeList);
   const findEmptyAssignee = () => wrapper.find('[data-testid="none"]');
 
@@ -30,10 +29,6 @@ describe('IssuableAssignees', () => {
     it('renders "None"', () => {
       expect(findEmptyAssignee().text()).toBe('None');
     });
-
-    it('renders "0 assignees"', () => {
-      expect(findLabel().text()).toBe('0 Assignees');
-    });
   });
 
   describe('when assignees are present', () => {
@@ -42,18 +37,5 @@ describe('IssuableAssignees', () => {
 
       expect(findUncollapsedAssigneeList().exists()).toBe(true);
     });
-
-    it.each`
-      assignees                 | expected
-      ${[{ id: 1 }]}            | ${'Assignee'}
-      ${[{ id: 1 }, { id: 2 }]} | ${'2 Assignees'}
-    `(
-      'when assignees have a length of $assignees.length, it renders $expected',
-      ({ assignees, expected }) => {
-        createComponent({ users: assignees });
-
-        expect(findLabel().text()).toBe(expected);
-      },
-    );
   });
 });
diff --git a/spec/lib/bulk_imports/clients/http_spec.rb b/spec/lib/bulk_imports/clients/http_spec.rb
index 5bf386a8ce2..2d841b7fac2 100644
--- a/spec/lib/bulk_imports/clients/http_spec.rb
+++ b/spec/lib/bulk_imports/clients/http_spec.rb
@@ -22,16 +22,6 @@ RSpec.describe BulkImports::Clients::Http do
       end
     end
 
-    describe 'parsed response' do
-      it 'returns parsed response' do
-        response_double = double(code: 200, success?: true, parsed_response: [{ id: 1 }, { id: 2 }])
-
-        allow(Gitlab::HTTP).to receive(:get).and_return(response_double)
-
-        expect(subject.get(resource)).to eq(response_double.parsed_response)
-      end
-    end
-
     describe 'request query' do
       include_examples 'performs network request' do
         let(:expected_args) do
@@ -91,5 +81,52 @@ RSpec.describe BulkImports::Clients::Http do
         end
       end
     end
+
+    describe '#each_page' do
+      let(:objects1) { [{ object: 1 }, { object: 2 }] }
+      let(:objects2) { [{ object: 3 }, { object: 4 }] }
+      let(:response1) { double(success?: true, headers: { 'x-next-page' => 2 }, parsed_response: objects1) }
+      let(:response2) { double(success?: true, headers: {}, parsed_response: objects2) }
+
+      before do
+        stub_http_get('groups', { page: 1, per_page: 30 }, response1)
+        stub_http_get('groups', { page: 2, per_page: 30 }, response2)
+      end
+
+      context 'with a block' do
+        it 'yields every retrieved page to the supplied block' do
+          pages = []
+
+          subject.each_page(:get, 'groups') { |page| pages << page }
+
+          expect(pages[0]).to be_an_instance_of(Array)
+          expect(pages[1]).to be_an_instance_of(Array)
+
+          expect(pages[0]).to eq(objects1)
+          expect(pages[1]).to eq(objects2)
+        end
+      end
+
+      context 'without a block' do
+        it 'returns an Enumerator' do
+          expect(subject.each_page(:get, :foo)).to be_an_instance_of(Enumerator)
+        end
+      end
+
+      private
+
+      def stub_http_get(path, query, response)
+        uri = "http://gitlab.example:80/api/v4/#{path}"
+        params = {
+          follow_redirects: false,
+          headers: {
+            "Authorization" => "Bearer token",
+            "Content-Type" => "application/json"
+          }
+        }.merge(query: query)
+
+        allow(Gitlab::HTTP).to receive(:get).with(uri, params).and_return(response)
+      end
+    end
   end
 end
diff --git a/spec/lib/bulk_imports/common/extractors/graphql_extractor_spec.rb b/spec/lib/bulk_imports/common/extractors/graphql_extractor_spec.rb
index 885e99d1fd3..cde8e2d5c18 100644
--- a/spec/lib/bulk_imports/common/extractors/graphql_extractor_spec.rb
+++ b/spec/lib/bulk_imports/common/extractors/graphql_extractor_spec.rb
@@ -10,7 +10,7 @@ RSpec.describe BulkImports::Common::Extractors::GraphqlExtractor do
   let(:context) do
     instance_double(
       BulkImports::Pipeline::Context,
-      entities: [import_entity]
+      entity: import_entity
     )
   end
 
diff --git a/spec/lib/bulk_imports/common/loaders/entities_loader_spec.rb b/spec/lib/bulk_imports/common/loaders/entities_loader_spec.rb
new file mode 100644
index 00000000000..9699fc00074
--- /dev/null
+++ b/spec/lib/bulk_imports/common/loaders/entities_loader_spec.rb
@@ -0,0 +1,30 @@
+# frozen_string_literal: true
+
+require 'spec_helper'
+
+RSpec.describe BulkImports::Common::Loaders::EntitiesLoader do
+  describe '#load' do
+    it "creates entities for the given data" do
+      group = create(:group, path: "imported-group")
+      parent_entity = create(:bulk_import_entity, group: group, bulk_import: create(:bulk_import))
+      context = instance_double(BulkImports::Pipeline::Context, entity: parent_entity)
+
+      data = [{
+        source_type: :group_entity,
+        source_full_path: "parent/subgroup",
+        destination_name: "subgroup",
+        destination_namespace: parent_entity.group.full_path,
+        parent_id: parent_entity.id
+      }]
+
+      expect { subject.load(context, data) }.to change(BulkImports::Entity, :count).by(1)
+
+      subgroup_entity = BulkImports::Entity.last
+
+      expect(subgroup_entity.source_full_path).to eq 'parent/subgroup'
+      expect(subgroup_entity.destination_namespace).to eq 'imported-group'
+      expect(subgroup_entity.destination_name).to eq 'subgroup'
+      expect(subgroup_entity.parent_id).to eq parent_entity.id
+    end
+  end
+end
diff --git a/spec/lib/bulk_imports/groups/loaders/group_loader_spec.rb b/spec/lib/bulk_imports/groups/loaders/group_loader_spec.rb
index 8c300400e11..b14dfc615a9 100644
--- a/spec/lib/bulk_imports/groups/loaders/group_loader_spec.rb
+++ b/spec/lib/bulk_imports/groups/loaders/group_loader_spec.rb
@@ -7,9 +7,11 @@ RSpec.describe BulkImports::Groups::Loaders::GroupLoader do
     let(:user) { create(:user) }
     let(:data) { { foo: :bar } }
     let(:service_double) { instance_double(::Groups::CreateService) }
+    let(:entity) { create(:bulk_import_entity) }
     let(:context) do
       instance_double(
         BulkImports::Pipeline::Context,
+        entity: entity,
         current_user: user
       )
     end
@@ -21,6 +23,7 @@ RSpec.describe BulkImports::Groups::Loaders::GroupLoader do
         it 'calls Group Create Service to create a new group' do
           expect(::Groups::CreateService).to receive(:new).with(context.current_user, data).and_return(service_double)
           expect(service_double).to receive(:execute)
+          expect(entity).to receive(:update!)
 
           subject.load(context, data)
         end
diff --git a/spec/lib/bulk_imports/groups/pipelines/group_pipeline_spec.rb b/spec/lib/bulk_imports/groups/pipelines/group_pipeline_spec.rb
index 37a3bbd284a..3949dd23b49 100644
--- a/spec/lib/bulk_imports/groups/pipelines/group_pipeline_spec.rb
+++ b/spec/lib/bulk_imports/groups/pipelines/group_pipeline_spec.rb
@@ -7,20 +7,18 @@ RSpec.describe BulkImports::Groups::Pipelines::GroupPipeline do
     let(:user) { create(:user) }
     let(:parent) { create(:group) }
     let(:entity) do
-      instance_double(
-        BulkImports::Entity,
+      create(
+        :bulk_import_entity,
         source_full_path: 'source/full/path',
         destination_name: 'My Destination Group',
         destination_namespace: parent.full_path
       )
     end
 
-    let(:entities) { [entity] }
     let(:context) do
-      instance_double(
-        BulkImports::Pipeline::Context,
+      BulkImports::Pipeline::Context.new(
         current_user: user,
-        entities: entities
+        entity: entity
       )
     end
 
diff --git a/spec/lib/bulk_imports/groups/pipelines/subgroup_entities_pipeline_spec.rb b/spec/lib/bulk_imports/groups/pipelines/subgroup_entities_pipeline_spec.rb
new file mode 100644
index 00000000000..98ae8d9c53e
--- /dev/null
+++ b/spec/lib/bulk_imports/groups/pipelines/subgroup_entities_pipeline_spec.rb
@@ -0,0 +1,82 @@
+# frozen_string_literal: true
+
+require 'spec_helper'
+
+RSpec.describe BulkImports::Groups::Pipelines::SubgroupEntitiesPipeline do
+  describe '#run' do
+    let_it_be(:user) { create(:user) }
+    let(:parent) { create(:group, name: 'imported-group', path: 'imported-group') }
+    let!(:parent_entity) do
+      create(
+        :bulk_import_entity,
+        destination_namespace: parent.full_path,
+        group: parent
+      )
+    end
+
+    let(:context) do
+      instance_double(
+        BulkImports::Pipeline::Context,
+        current_user: user,
+        entity: parent_entity
+      )
+    end
+
+    let(:subgroup_data) do
+      [
+        {
+          "name" => "subgroup",
+          "full_path" => "parent/subgroup"
+        }
+      ]
+    end
+
+    subject { described_class.new }
+
+    before do
+      allow_next_instance_of(BulkImports::Groups::Extractors::SubgroupsExtractor) do |extractor|
+        allow(extractor).to receive(:extract).and_return([subgroup_data])
+      end
+
+      parent.add_owner(user)
+    end
+
+    it 'creates entities for the subgroups' do
+      expect { subject.run(context) }.to change(BulkImports::Entity, :count).by(1)
+
+      subgroup_entity = BulkImports::Entity.last
+
+      expect(subgroup_entity.source_full_path).to eq 'parent/subgroup'
+      expect(subgroup_entity.destination_namespace).to eq 'imported-group'
+      expect(subgroup_entity.destination_name).to eq 'subgroup'
+      expect(subgroup_entity.parent_id).to eq parent_entity.id
+    end
+  end
+
+  describe 'pipeline parts' do
+    it { expect(described_class).to include_module(BulkImports::Pipeline) }
+    it { expect(described_class).to include_module(BulkImports::Pipeline::Attributes) }
+    it { expect(described_class).to include_module(BulkImports::Pipeline::Runner) }
+
+    it 'has extractors' do
+      expect(described_class.extractors).to contain_exactly(
+        klass: BulkImports::Groups::Extractors::SubgroupsExtractor,
+        options: nil
+      )
+    end
+
+    it 'has transformers' do
+      expect(described_class.transformers).to contain_exactly(
+        klass: BulkImports::Groups::Transformers::SubgroupsToEntitiesTransformer,
+        options: nil
+      )
+    end
+
+    it 'has loaders' do
+      expect(described_class.loaders).to contain_exactly(
+        klass: BulkImports::Common::Loaders::EntitiesLoader,
+        options: nil
+      )
+    end
+  end
+end
diff --git a/spec/lib/bulk_imports/groups/transformers/group_attributes_transformer_spec.rb b/spec/lib/bulk_imports/groups/transformers/group_attributes_transformer_spec.rb
index 3fdbb34d89b..28a7859915d 100644
--- a/spec/lib/bulk_imports/groups/transformers/group_attributes_transformer_spec.rb
+++ b/spec/lib/bulk_imports/groups/transformers/group_attributes_transformer_spec.rb
@@ -16,12 +16,11 @@ RSpec.describe BulkImports::Groups::Transformers::GroupAttributesTransformer do
       )
     end
 
-    let(:entities) { [entity] }
     let(:context) do
       instance_double(
         BulkImports::Pipeline::Context,
         current_user: user,
-        entities: entities
+        entity: entity
       )
     end
 
diff --git a/spec/lib/bulk_imports/groups/transformers/subgroups_to_entities_transformer_spec.rb b/spec/lib/bulk_imports/groups/transformers/subgroups_to_entities_transformer_spec.rb
new file mode 100644
index 00000000000..bcd65e218f6
--- /dev/null
+++ b/spec/lib/bulk_imports/groups/transformers/subgroups_to_entities_transformer_spec.rb
@@ -0,0 +1,27 @@
+# frozen_string_literal: true
+
+require 'spec_helper'
+
+RSpec.describe BulkImports::Groups::Transformers::SubgroupsToEntitiesTransformer do
+  describe "#transform" do
+    it "transforms subgroups data in entity params" do
+      parent = create(:group)
+      parent_entity = instance_double(BulkImports::Entity, group: parent, id: 1)
+      context = instance_double(BulkImports::Pipeline::Context, entity: parent_entity)
+      subgroup_data = [
+        {
+          "name" => "subgroup",
+          "full_path" => "parent/subgroup"
+        }
+      ]
+
+      expect(subject.transform(context, subgroup_data)).to contain_exactly(
+        source_type: :group_entity,
+        source_full_path: "parent/subgroup",
+        destination_name: "subgroup",
+        destination_namespace: parent.full_path,
+        parent_id: 1
+      )
+    end
+  end
+end
diff --git a/spec/lib/bulk_imports/importers/group_importer_spec.rb b/spec/lib/bulk_imports/importers/group_importer_spec.rb
index 903c8cf0398..95ac5925c97 100644
--- a/spec/lib/bulk_imports/importers/group_importer_spec.rb
+++ b/spec/lib/bulk_imports/importers/group_importer_spec.rb
@@ -8,40 +8,49 @@ RSpec.describe BulkImports::Importers::GroupImporter do
   let(:bulk_import_entity) { create(:bulk_import_entity, bulk_import: bulk_import) }
   let(:bulk_import_configuration) { create(:bulk_import_configuration, bulk_import: bulk_import) }
   let(:context) do
-    instance_double(
-      BulkImports::Pipeline::Context,
+    BulkImports::Pipeline::Context.new(
       current_user: user,
-      entities: [bulk_import_entity],
+      entity: bulk_import_entity,
       configuration: bulk_import_configuration
     )
   end
 
-  subject { described_class.new(bulk_import_entity.id) }
+  subject { described_class.new(bulk_import_entity) }
+
+  before do
+    allow(BulkImports::Pipeline::Context).to receive(:new).and_return(context)
+    stub_http_requests
+  end
 
   describe '#execute' do
-    before do
-      allow(BulkImports::Pipeline::Context).to receive(:new).and_return(context)
+    it "starts the entity and run its pipelines" do
+      expect(bulk_import_entity).to receive(:start).and_call_original
+      expect_to_run_pipeline BulkImports::Groups::Pipelines::GroupPipeline, context: context
+      expect_to_run_pipeline BulkImports::Groups::Pipelines::SubgroupEntitiesPipeline, context: context
+
+      subject.execute
+
+      expect(bulk_import_entity.reload).to be_finished
     end
+  end
 
-    context 'when import entity does not have parent' do
-      it 'executes GroupPipeline' do
-        expect_next_instance_of(BulkImports::Groups::Pipelines::GroupPipeline) do |pipeline|
-          expect(pipeline).to receive(:run).with(context)
-        end
-
-        subject.execute
-      end
+  def expect_to_run_pipeline(klass, context:)
+    expect_next_instance_of(klass) do |pipeline|
+      expect(pipeline).to receive(:run).with(context)
     end
+  end
 
-    context 'when import entity has parent' do
-      let(:bulk_import_entity_parent) { create(:bulk_import_entity, bulk_import: bulk_import) }
-      let(:bulk_import_entity) { create(:bulk_import_entity, bulk_import: bulk_import, parent: bulk_import_entity_parent) }
+  def stub_http_requests
+    double_response = double(
+      code: 200,
+      success?: true,
+      parsed_response: {},
+      headers: {}
+    )
 
-      it 'does not execute GroupPipeline' do
-        expect(BulkImports::Groups::Pipelines::GroupPipeline).not_to receive(:new)
-
-        subject.execute
-      end
+    allow_next_instance_of(BulkImports::Clients::Http) do |client|
+      allow(client).to receive(:get).and_return(double_response)
+      allow(client).to receive(:post).and_return(double_response)
     end
   end
 end
diff --git a/spec/lib/bulk_imports/importers/groups_importer_spec.rb b/spec/lib/bulk_imports/importers/groups_importer_spec.rb
new file mode 100644
index 00000000000..4865034b0cd
--- /dev/null
+++ b/spec/lib/bulk_imports/importers/groups_importer_spec.rb
@@ -0,0 +1,36 @@
+# frozen_string_literal: true
+
+require 'spec_helper'
+
+RSpec.describe BulkImports::Importers::GroupsImporter do
+  let_it_be(:bulk_import) { create(:bulk_import) }
+
+  subject { described_class.new(bulk_import.id) }
+
+  describe '#execute' do
+    context "when there is entities to be imported" do
+      let!(:bulk_import_entity) { create(:bulk_import_entity, bulk_import: bulk_import) }
+
+      it "starts the bulk_import and imports its entities" do
+        expect(BulkImports::Importers::GroupImporter).to receive(:new)
+          .with(bulk_import_entity).and_return(double(execute: true))
+        expect(BulkImportWorker).to receive(:perform_async).with(bulk_import.id)
+
+        subject.execute
+
+        expect(bulk_import.reload).to be_started
+      end
+    end
+
+    context "when there is no entities to be imported" do
+      it "starts the bulk_import and imports its entities" do
+        expect(BulkImports::Importers::GroupImporter).not_to receive(:new)
+        expect(BulkImportWorker).not_to receive(:perform_async)
+
+        subject.execute
+
+        expect(bulk_import.reload).to be_finished
+      end
+    end
+  end
+end
diff --git a/spec/lib/bulk_imports/pipeline/context_spec.rb b/spec/lib/bulk_imports/pipeline/context_spec.rb
index 0f32accd369..e9af6313ca4 100644
--- a/spec/lib/bulk_imports/pipeline/context_spec.rb
+++ b/spec/lib/bulk_imports/pipeline/context_spec.rb
@@ -7,7 +7,7 @@ RSpec.describe BulkImports::Pipeline::Context do
     it 'initializes with permitted attributes' do
       args = {
         current_user: create(:user),
-        entities: [],
+        entity: create(:bulk_import_entity),
         configuration: create(:bulk_import_configuration)
       }
 
diff --git a/spec/services/bulk_import_service_spec.rb b/spec/services/bulk_import_service_spec.rb
index 1247156a0ed..e4a50b9d523 100644
--- a/spec/services/bulk_import_service_spec.rb
+++ b/spec/services/bulk_import_service_spec.rb
@@ -43,14 +43,6 @@ RSpec.describe BulkImportService do
       expect { subject.execute }.to change { BulkImports::Configuration.count }.by(1)
     end
 
-    it 'updates bulk import state' do
-      expect_next_instance_of(BulkImport) do |bulk_import|
-        expect(bulk_import).to receive(:start!)
-      end
-
-      subject.execute
-    end
-
     it 'enqueues BulkImportWorker' do
       expect(BulkImportWorker).to receive(:perform_async)
 
diff --git a/spec/workers/bulk_import_worker_spec.rb b/spec/workers/bulk_import_worker_spec.rb
index 862dbce3177..12783f40528 100644
--- a/spec/workers/bulk_import_worker_spec.rb
+++ b/spec/workers/bulk_import_worker_spec.rb
@@ -3,37 +3,14 @@
 require 'spec_helper'
 
 RSpec.describe BulkImportWorker do
-  let!(:bulk_import) { create(:bulk_import, :started) }
-  let!(:entity) { create(:bulk_import_entity, bulk_import: bulk_import) }
-  let(:importer) { double(execute: nil) }
-
-  subject { described_class.new }
-
   describe '#perform' do
-    before do
-      allow(BulkImports::Importers::GroupImporter).to receive(:new).and_return(importer)
-    end
-
     it 'executes Group Importer' do
-      expect(importer).to receive(:execute)
+      bulk_import_id = 1
 
-      subject.perform(bulk_import.id)
-    end
+      expect(BulkImports::Importers::GroupsImporter)
+        .to receive(:new).with(bulk_import_id).and_return(double(execute: true))
 
-    it 'updates bulk import and entity state' do
-      subject.perform(bulk_import.id)
-
-      expect(bulk_import.reload.human_status_name).to eq('finished')
-      expect(entity.reload.human_status_name).to eq('finished')
-    end
-
-    context 'when bulk import could not be found' do
-      it 'does nothing' do
-        expect(bulk_import).not_to receive(:top_level_groups)
-        expect(bulk_import).not_to receive(:finish!)
-
-        subject.perform(non_existing_record_id)
-      end
+      described_class.new.perform(bulk_import_id)
     end
   end
 end
diff --git a/yarn.lock b/yarn.lock
index 71fe6d7d750..d26e14eb03a 100644
--- a/yarn.lock
+++ b/yarn.lock
@@ -866,10 +866,10 @@
   resolved "https://registry.yarnpkg.com/@gitlab/svgs/-/svgs-1.175.0.tgz#734f341784af1cd1d62d160a17bcdfb61ff7b04d"
   integrity sha512-gXpc87TGSXIzfAr4QER1Qw1v3P47pBO6BXkma52blgwXVmcFNe3nhQzqsqt66wKNzrIrk3lAcB4GUyPHbPVXpg==
 
-"@gitlab/ui@22.0.3":
-  version "22.0.3"
-  resolved "https://registry.yarnpkg.com/@gitlab/ui/-/ui-22.0.3.tgz#5c2cf8fa6cb95dea63b7ad390a310eb4b1dfc793"
-  integrity sha512-mTVNQTZwWtHJW03EpJEhdP+ZHYHFuIzamrskH7Sa1VdLce86zIeagi79tu2xZvf70CaQ7QhVZfVZIl5kJYMtfg==
+"@gitlab/ui@23.0.0":
+  version "23.0.0"
+  resolved "https://registry.yarnpkg.com/@gitlab/ui/-/ui-23.0.0.tgz#c6b96220c0a7f8f249e06b8ad67ddf53ded89e33"
+  integrity sha512-y5WIkDHq4VS3eFQDOkQNrfroDu8rNyWLVhTE89oZ1zxlOh228yXdql8FccNTnRaPhC1YbZLGcvDJzYsWXht58A==
   dependencies:
     "@babel/standalone" "^7.0.0"
     "@gitlab/vue-toasted" "^1.3.0"