Record GST Paid for Imported Goods

Record GST Paid for Imported Goods

In Australia, goods that imported from overseas needs to pay GST per invocied value. In most case, the freight forwader (logistic agent) paid this on behalf of importer (us), and invoice us in together in their freight invocie. 

How do we setup a proper account and record this GST which also can be correctly reflect on the BAS statement?