Using the per use billing, if your database isn't access for 15 minutes then it is taken offline and you are only charged for data storage ($0.24 per GB per month). Its brought back online the next time it's accessed, which typically takes around a second for a D1 instance. The number of users doesn't affect the charge: you are charged for the database instance, not the user.
More details here https://developers.google.com/cloud-sql/faq#how_usage_calculated
More information on importing data here: https://developers.google.com/cloud-sql/docs/import-export