@abdulbari, i think better way is like this. and no need to pass journal DR and CR.
look at my screen shots for value 222, this is actually the VAT amount.
example lets consider we have a customs(bayan) paper with value for (i) customs as 225 and (ii) VAT 222. when paid you will capture the customs 225 in the account head ‘inventory customs’ as cost of goods sold.
For the VAT, it is not 5% here it is full 222 (which is 5% of total import value calculated), so i created a a tax code with 100%, Capture this under account head ‘Tax Payable’ as Liability.