As the entrusting party, the accounting treatment is actually not that complicated. The tax law only stipulates that if it belongs to purchasing, the seller should pay attention to the entrusting party when issuing invoices. Here is the name of your company (only strictly invoicing the seller).

In fact, as long as the original voucher given to you by the trustee records, you only need to pay the money directly to the trustee (that is, the foreign trade company).

Special customs VAT invoices are treated as input VAT invoices when goods are purchased in China.

Borrow: inventory goods (customs duties should be included in the product cost)

Taxes payable-VAT-Import VAT

Loan: accounts payable-trading company (because the trading company has paid the foreign company for you)

Borrow: Taxes payable-VAT-Import VAT

Loan: bank deposit (customer's-because the money needs to be paid by himself, he must have his own company account)