CREATE TABLE #TempFruits
(
      
        [Guid] [uniqueidentifier] NULL,
        [ID] [varchar](512) NULL,
        [Desc] [varchar](512) NULL
)

INSERT INTO #TempFruits([Guid], [ID], [Desc]) VALUES('d001368b-46af-475a-83c3-c8ef40a7de2b', 'USAA', 'UsApple');
INSERT INTO #TempFruits([Guid], [ID], [Desc]) VALUES('35d16568-7ece-4855-a720-19cc96778dc3', 'AFCO', 'AfricaOrange');
INSERT INTO #TempFruits([Guid], [ID], [Desc]) VALUES('0107732a-7438-4f55-a76c-7cadccb47f59', 'THAP', 'ThaiPapaya');

SELECT * FROM #TempFruits



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CREATE TABLE #TempCountry
(
        [Country] [varchar](512) NULL,      
        [AppleGuid] [uniqueidentifier] NULL,
        [OrangeGuid] [uniqueidentifier] NULL,
        [PapayaGuid] [uniqueidentifier] NULL
)

INSERT INTO #TempCountry([Country], [AppleGuid], [OrangeGuid], [PapayaGuid]) VALUES('USA', null, null, null);
INSERT INTO #TempCountry([Country], [AppleGuid], [OrangeGuid], [PapayaGuid]) VALUES('AFRICA', null, null, null);
INSERT INTO #TempCountry([Country], [AppleGuid], [OrangeGuid], [PapayaGuid]) VALUES('THAI', null, null,null);

SELECT * FROM #TempCountry


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CREATE TABLE #TempFromExcel
(
        [Country] [varchar](512) NULL,      
        [Apple] [varchar](512) NULL,
        [Orange] [varchar](512) NULL,
        [Papaya] [varchar](512) NULL,
)

INSERT INTO #TempFromExcel([Country], [Apple], [Orange], [Papaya]) VALUES('USA', 'USAA', null, null);
INSERT INTO #TempFromExcel([Country], [Apple], [Orange], [Papaya]) VALUES('AFRICA', null, 'AFCO', null);
INSERT INTO #TempFromExcel([Country], [Apple], [Orange], [Papaya]) VALUES('THAI', null, 'AFCO', 'THAP');

SELECT * FROM #TempFromExcel

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Select DISTINCT * From (
SELECT E.Country,
            CASE    WHEN F.ID = E.Apple THEN F.Guid END AS AppleGuid,
            CASE WHEN F.ID = E.Orange THEN F.Guid END OrangeGuid,
            CASE WHEN F.ID = E.Papaya THEN F.Guid END AS  PapayaGuid
FROM #TempFruits F INNER JOIN #TempFromExcel E
ON (F.ID = E.Orange OR F.ID = E.Apple OR F.ID = E.Papaya)
) A
Group By Country, AppleGuid, OrangeGuid, PapayaGuid

DROP TABLE #TempFruits
DROP TABLE #TempCountry
DROP TABLE #TempFromExcel