Balance of Payments and Capital Inflows
Take a country like Uganda, a net importer. Let's say that the government borrows foreign capital to finance a dam construction. Using the funds, it pays for construction materials, most of which are probably imported; it pays for the design of the dam, the architects and specialists are foreigners; construction companies purchase fixed capital stock (trucks, cranes, etc), most of which are imported, and builders and workers receive wages and they spend most of their income on consumption of imported goods.
Hope this helps.