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Determination of cost of imported raw materials
I suggest you learn some accounting rules related to import business.

The cost of imported materials includes customs duties, customs declaration fees, three-guarantee fees, commissions, transportation fees (the amount deducted from the input tax), travel expenses, bank account opening fees and other foreign exchange business fees (if it is an agent import).

{If your company has the right to import directly, the cost will be much less}

Anyway, it is to convert the amount on the invoice (usually Japanese yen) into RMB at the current exchange rate, plus the above fees. It is worth noting that the import cost is calculated without tax, so it should not include value-added tax.

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