SHP-26-0091

At origin

IMCD Australia Ltd · Road freight, Sydney · Sydney NSW → Dandenong South. Sailed 04 Aug 2026, ETA 06 Aug 2026 (in 3 days). Bill of lading n/a, container n/a (Break bulk).

Domestic, but tracked here because WO-2026-0451 is waiting on it.

Goods value

$62,400

1 purchase order, AUD

Landed cost

$1,280

2.1% uplift on goods

Total landed

$63,680

What goes into 1310 on clearance

Weight

8,000 kg

Across 1 line

The purchase order sequence

2 orders · 2 separate authorities

One inbound container, three companies invoicing for it. The group is PO-26-0621: 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-26-0621 A Approved	IMCD Australia Ltd Goods · 30 days EOM	8,000 kg of raw material $62,400 DAP Sydney NSW, rfq. The approved value of the goods leg is never amended when the cost legs below arrive.	Mike Pierce Managing Director, above $50,000	$62,400
PO-26-0621 C Approved	Kings Transport & Logistics Pty Ltd Local freight · 14 days	Cartage to Dandenong South $1,280 The third leg, a third company again. Related by the group number, separate by approval.	Steve Whitmore Supply Chain Manager, up to $2,500	$1,280
Consolidated landed cost $62,400 of goods plus $1,280 of cost orders, a 2.1% uplift, impounded into the raw material value and apportioned across the lines below.				$63,680

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-2024 Zinc oxide, pharmaceutical grade	PO-26-0621	8,000	$62,400	100.0%	$1,280	$7.96 was $7.80
Total			$62,400		$1,280	$63,680

Cost build-up

Sea freight	n/a
Marine insurance	n/a
Customs duty	n/a
Customs brokerage	n/a
Cartage to Dandenong South	$1,280
Fumigation & inspection	n/a
Wharfage & terminal	n/a
Total landed cost	$1,280

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: n/a
Container: n/a
Incoterm: DAP
Broker: n/a
Duty: Free under AANZFTA