Tables empty after mysqldump restore when binlog_do_db is set for a different db

I found that when restoring a mysqldump backup to a different database when binlog_do_db is enabled, that the tables are created, but the INSERTs are not executed.

Here is the configuration I narrowed it down to:

[mysqld]

server_id=3

log_bin                = /var/log/mysql/mysql-bin.log

binlog_do_db = tax

Backup file:

/*!40014 SET @OLD_UNIQUE_CHECKS=@@UNIQUE_CHECKS, UNIQUE_CHECKS=0 */;

/*!40014 SET @OLD_FOREIGN_KEY_CHECKS=@@FOREIGN_KEY_CHECKS, FOREIGN_KEY_CHECKS=0 */;

DROP TABLE IF EXISTS `benutzer`;

CREATE TABLE `benutzer` (

  `id` int(10) unsigned NOT NULL AUTO_INCREMENT,

  `vorname` varchar(255) NOT NULL,

  `nachname` varchar(255) NOT NULL,

  PRIMARY KEY (`id`)

) ENGINE=InnoDB AUTO_INCREMENT=10433 DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;

INSERT INTO `benutzer` VALUES (1,'Arno','Schäfer');

/*!40014 SET FOREIGN_KEY_CHECKS=@OLD_FOREIGN_KEY_CHECKS */;

/*!40014 SET UNIQUE_CHECKS=@OLD_UNIQUE_CHECKS */;

So when I try to load this backup file (narrowed down from the original mysqldump) into database "temp" (i.e. a different db from the database "tax" specified for binlog_do_db), the table "benutzer" is created, but the row is not inserted. If I remove the binlog_do_db line in the config, the problem goes away. If I remove either of the FOREIGN_KEY_CHECKS or UNIQUE_CHECKS lines, the problem goes away. If I am not mistaken, binlog_do_db should prevent the INSERT from being logged in the binlog, but not from being executed in the first place.