Receiving the special payment letter and proforma invoice for import duty and import value-added tax issued by the supplier;

Borrow: goods in stock -XXXX contract price * exchange rate+customs duty

Borrow: Taxes payable-VAT payable (input tax)

Loan: Accounts payable (prepaid account) -XXXX Company (with proforma invoice issued by the supplier)

Credit: the amount of import duty and import value-added tax on bank deposits (or other monetary funds-bank drafts).

As long as you receive the special payment letter for import duties and import value-added tax and the proforma invoice issued by the supplier, you can make an account. If there is a special payment form for imported VAT, use general tax data collection software to collect VAT data, export electronic data, fill in the declaration in the second table of next month's VAT tax return, and import the electronic data as an attachment for deduction.