[rtpg]

It's basically about lying. Coca-Cola says "I am going to do X so let me import this", while intending to actually do Y. Meanwhile, the gov't is like "well in principle we don't want people importing this because of Y but we'll make exceptions if it's for X"

And like many rules, it's not necessarily about stopping 100% of everything all the time, but about preventing enough of it so that we don't have some problem.

In the universe in which you agree X is fine but Y is not, and that there is some sort of proof that Coca-Cola knows what is going on, it seems really obvious that Coca-Cola is responsible!