Treatment of Tariffs

A capital project in my model includes tariff payments on imported goods, as well as foreign exchange allowances included in the project budget. My question is how these items should be treated in IMPLAN.

Since tariffs represent payments to the federal government associated with imports, and foreign exchange allowances represent financial contingencies rather than purchases of goods or services, should these amounts be:

1. Included in the Output/Event Value of the corresponding industry event, or

2. Excluded from the modeled expenditures entirely?

If they should be excluded from the model, is there a recommended way to report them as part of the fiscal impact analysis, or are they typically treated as payments outside the scope of the input-output model?