SHP-26-0089
On waterKLK OLEO (Malaysia) Sdn Bhd · MV Kota Nabil V.0148N · Port Klang, Malaysia → Melbourne. Sailed 28 Jul 2026, ETA 27 Aug 2026 (in 24 days). Bill of lading KLPG-2607-88412, container TCLU 7742118 +3 (40ft HC), cleared by DHL Global Forwarding (Australia) Pty Ltd.
Four containers of stearic acid. Duty free under AANZFTA with a certificate of origin.
Goods value
$208,067
1 purchase order, USD
Landed cost
$25,900
12.4% uplift on goods
Total landed
$233,967
What goes into 1310 on clearance
Weight
84,000 kg
Across 1 line
The purchase order sequence
3 orders · 3 separate authoritiesOne inbound container, three companies invoicing for it. The group is PO-26-0612: 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 |
|---|---|---|---|---|
| Approved | KLK OLEO (Malaysia) Sdn Bhd Goods · NET 60 | 84,000 kg of raw material $208,067 CIF Klang, 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 | $208,067 |
| Approved | DHL Global Forwarding (Australia) Pty Ltd Customs & freight forwarding · 14 days | Sea freight $18,420 Marine insurance $2,140 Customs brokerage $680 Wharfage & terminal $1,280 Fumigation & inspection $420 The second leg of the group. Raised on its own number, approved on its own value, impounded into the same landed cost. | Mark Jouvelet Finance & Operations Manager, up to $50,000 | $22,940 |
| Approved | Kings Transport & Logistics Pty Ltd Local freight · 14 days | Cartage to Dandenong South $2,960 The third leg, a third company again. Related by the group number, separate by approval. | Steve Whitmore Supply Chain Manager, up to $20,000 | $2,960 |
| Consolidated landed cost $208,067 of goods plus $25,900 of cost orders, a
12.4% uplift, impounded into the raw material value and apportioned across the
lines below.
| $233,967 | |||
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-1010 Stearic acid, triple pressed, vegetable | PO-26-0612 | 84,000 | $208,067 | 100.0% | $25,900 | $2.79 was $2.48 |
| Total | $208,067 | $25,900 | $233,967 | |||
Cost build-up
| Sea freight | $18,420 |
| Marine insurance | $2,140 |
| Customs duty | n/a |
| Customs brokerage | $680 |
| Cartage to Dandenong South | $2,960 |
| Fumigation & inspection | $420 |
| Wharfage & terminal | $1,280 |
| Total landed cost | $25,900 |
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
- KLPG-2607-88412
- Container
- TCLU 7742118 +3
- Incoterm
- CIF
- Broker
- DHL Global Forwarding (Australia) Pty Ltd
- Duty
- Free under AANZFTA