SINOA is the leading supplier of COVID vaccines in the world. One of its operational strategy is to increase production, so they can address the immediate needs of the people, with the best quality of vaccines. It's primary raw material in purchased from other country. Their home country currently imposes 25% importation tax on all items abroad. There is pending bill in Congress that decreases the importation tax to 5% effective next year.

If you are the tax consultant of SINOA what will be your advice to properly manage taxes?