SHP-26-0084
DeliveredSasol Chemicals (Germany) GmbH · MV Hamburg Star V.0312S · Hamburg, Germany → Melbourne. Sailed 14 Jun 2026, ETA 24 Jul 2026 (10 days ago). Bill of lading HLCU-HAM-2606772, container HLXU 3320117 (40ft), cleared by DHL Global Forwarding (Australia) Pty Ltd.
Cleared 26 July, transferred from Goods in Transit to the Raw Material Store the same day.
Goods value
$144,001
1 purchase order, EUR
Landed cost
$15,860
11.0% uplift on goods
Total landed
$159,861
What goes into 1310 on clearance
Weight
44,000 kg
Across 2 lines
The purchase order sequence
3 orders · 2 separate authoritiesOne inbound container, three companies invoicing for it. The group is PO-26-0605: A for the goods, B for the customs clearance, C for the freight. All three have to be impounded into the value of the raw material, and each is approved on its own value. The goods leg is never amended, so the figure that was signed for is the figure it still carries.
| Order | Vendor | Covers | Approved by | Value ex GST |
|---|---|---|---|---|
| Invoiced | Sasol Chemicals (Germany) GmbH Goods · NET 60 | 44,000 kg of raw material $144,001 CIF Hamburg, blanket order. The approved value of the goods leg is never amended when the cost legs below arrive. | Mike Pierce Managing Director, above $50,000 | $144,001 |
| Receipted BILL-26-0458 | DHL Global Forwarding (Australia) Pty Ltd Customs & freight forwarding · 14 days | Sea freight $11,480 Marine insurance $1,640 Customs brokerage $680 Wharfage & terminal $640 The second leg of the group. Raised on its own number, approved on its own value, impounded into the same landed cost. | Steve Whitmore Supply Chain Manager, up to $20,000 | $14,440 |
| Receipted | Kings Transport & Logistics Pty Ltd Local freight · 14 days | Cartage to Dandenong South $1,420 The third leg, a third company again. Related by the group number, separate by approval. | Steve Whitmore Supply Chain Manager, up to $2,500 | $1,420 |
| Consolidated landed cost $144,001 of goods plus $15,860 of cost orders, a
11.0% uplift, impounded into the raw material value and apportioned across the
lines below.
| $159,861 | |||
Landed cost apportionment
By value, across every line on the shipment. The right-hand column is what the material actually costs to issue against a works order.
| Item code | Order | Kilograms | Goods AUD | Share | Landed cost | Cost /kg |
|---|---|---|---|---|---|---|
| RM-5010 Polyethylene wax, 100 mPa·s | PO-26-0605 | 20,000 | $81,323 | 56.5% | $8,957 | $4.51 was $4.07 |
| RM-5020 Paraffin wax 58/60, fully refined | PO-26-0605 | 24,000 | $62,678 | 43.5% | $6,903 | $2.90 was $2.61 |
| Total | $144,001 | $15,860 | $159,861 | |||
Cost build-up
| Sea freight | $11,480 |
| Marine insurance | $1,640 |
| Customs duty | n/a |
| Customs brokerage | $680 |
| Cartage to Dandenong South | $1,420 |
| Fumigation & inspection | n/a |
| Wharfage & terminal | $640 |
| Total landed cost | $15,860 |
Ledger effect
DR 1310 Raw Materials Control, on goods receipt, at landed cost
CR 2100 Trade Creditors
CR 6100 Freight Inwards & Duty, absorbed into stock
Documents
- Bill of lading
- HLCU-HAM-2606772
- Container
- HLXU 3320117
- Incoterm
- CIF
- Broker
- DHL Global Forwarding (Australia) Pty Ltd
- Duty
- Free under AANZFTA