The flow goes as follow:

1) First you map the standard chart of account of Odoo with the names of the external chart of account. You can map using the account numbers and a Vlookup. Update the existing chart of account with the names of the external (tab 1)

2) Then you create the new accounts using new id's. You can filter the new accounts on filtering the N/A's of the Vlookup in point 1. For now set all internal categories to "equity". (tap 2)

3) Export all the accounts again (tab 3)

     3.1) Set up the correct internal category. The list of the accounts should show you a good picture of what class of account need what internal category.

     3.2) Set up the tags.

Tips: Please note that all payable and receivable accounts need to be set as "allow reconciliation".