Accounting Treatment for Sales - Imported for Rework and Sold Again

1. At the time of export entry will be
Debtors A/C Dr . XX
To Export Sales A/C XX
2. At the time of good Imported for rework and re exportation of good entry will totally depend on the nature of agreements between the parties and customs implication as in you can either record it as sales return and record sales again or either ignore rooting the same through books of accounts.