Data import of Duplicate look up records

Hello,

We need to import file having around 4000 records in Account entity . The excel sheet is having account names with guid (accounts have been already imported) . Most of the accounts are duplicates with different guid . There is one look up of Sales division having duplicate records corresponding to the account. How to import such data For example :

       Account name     Account GUID          SalesDiv look up

1.    abc                       sd5545-435               UK
2.    xyz                       as34343-43                Italy
3.    xyz                       mnwwd-67                Italy