Whether to issue an invoice when transferring an overseas B/L between domestic businesses

There are a domestic business/importer (A), an overseas supplier (B), and a domestic client (C). Company A has entered into a purchase contract with overseas company B and is conducting maritime transport using a B/L that only specifies the transaction relationship between A and B. During maritime transit, Company A intends to issue a transfer document for the goods purchased from B to domestic business C and deliver it along with the B/L. Subsequently, Company C will handle the import customs clearance procedures directly, and the payment is planned to be remitted by C to A in foreign currency at the time of transfer. Questions (from Company A's perspective): 1. In this contract structure, which does not involve an overseas corporation or branch, can Company A recognize the transaction with Company C as a general export transaction? 2. If possible, can a zero-rated export declaration be made using an invoice (commercial invoice and debit note) under the item "services provided overseas"? 3. If neither 1 nor 2 applies, there appear to be cases where the transfer of a B/L meets the requirements for issuing a "calculation document" (invoice/bill) pursuant to Article 121, Paragraph 1 of the Corporate Tax Act. In this case, please clarify what specific type of "calculation document" is meant in practice and whether it can be reflected in VAT filing practices.