FYI I wondered if B::Deparse could show this. The answer is yes, with level 5 of deparsing or higher, use statments will be translated into their equivalent BEGIN blocks:
perl -MO=Deparse,-x5 -e "use Set my $x = 12;"
sub BEGIN {
require Set;
do {
'Set'->import(my $x = 12)
};
}
-e syntax OK