Custom duty Invoicing and payment of goods imported before making GRN

 Hi Experts,

   Please provide me solution of making payment to custom authority of custom duty to be paid before making the GRN of goods. Is it possible to have a standard invoice in Accounts Payable after approval of PO and before making GRN of the same. 

The goods can be received only if the payment has been made to custom authority, same way can the system create an invoice in his name to be paid for custom duty. 

What approach people follow for this issue. 

Thanks

Sachin