SHP-26-0090

On water Prepaid to release the bill of lading

Kisuma Chemicals B.V. · MV Bremen Express V.226W · Rotterdam, Netherlands → Melbourne. Sailed 11 Jul 2026, ETA 19 Aug 2026 (in 16 days). Bill of lading HLCU-ROT-2607441, container HLXU 4418822 (20ft), cleared by DHL Global Forwarding (Australia) Pty Ltd.

Paid in full on 14 July to release the bill of lading. Sitting in Goods in Transit at €58.30/kg plus landed cost until it clears.

Goods value

$173,455

1 purchase order, EUR

Landed cost

$9,760

5.6% uplift on goods

Total landed

$183,215

What goes into 1310 on clearance

Weight

18,000 kg

Across 1 line

The purchase order sequence

3 orders · 2 separate authorities

One inbound container, three companies invoicing for it. The group is PO-26-0618: 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
PO-26-0618 A Approved	Kisuma Chemicals B.V. Goods · NET 60	18,000 kg of raw material $173,455 CIF Veendam, 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	$173,455
PO-26-0618 B Approved	DHL Global Forwarding (Australia) Pty Ltd Customs & freight forwarding · 14 days	Sea freight $6,840 Marine insurance $1,180 Customs brokerage $680 Wharfage & terminal $320 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	$9,020
PO-26-0618 C Approved	Kings Transport & Logistics Pty Ltd Local freight · 14 days	Cartage to Dandenong South $740 The third leg, a third company again. Related by the group number, separate by approval.	Steve Whitmore Supply Chain Manager, up to $2,500	$740
Consolidated landed cost $173,455 of goods plus $9,760 of cost orders, a 5.6% uplift, impounded into the raw material value and apportioned across the lines below.				$183,215

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-3010 Hydrotalcite, synthetic, Mg-Al	PO-26-0618	18,000	$173,455	100.0%	$9,760	$10.18 was $9.64
Total			$173,455		$9,760	$183,215

Cost build-up

Sea freight	$6,840
Marine insurance	$1,180
Customs duty	n/a
Customs brokerage	$680
Cartage to Dandenong South	$740
Fumigation & inspection	n/a
Wharfage & terminal	$320
Total landed cost	$9,760

Ledger effect

DR 1340 Goods in Transit, on payment, to release the bill of lading

CR 2100 Trade Creditors

DR 1310 Raw Materials Control, on clearance, at landed cost

CR 1340 Goods in Transit

CR 6100 Freight Inwards & Duty, absorbed into stock

Documents

Bill of lading: HLCU-ROT-2607441
Container: HLXU 4418822
Incoterm: CIF
Broker: DHL Global Forwarding (Australia) Pty Ltd
Duty: Free under AANZFTA