"Other goods with free import and export rights"? Should it be "other import and export duty-free goods"?
Duty-free goods do not need to pay output tax, and the paid customs value-added tax needs to be levied, and the input is transferred to the cost of entry and exit in accounting treatment.
Didn't pay foreign exchange Your company hasn't lost money yet, has it?
With the relevant import declaration materials, the value of the purchased goods can definitely be included in the cost. As for when you pay others, that's another matter.