SHP-26-0092
At origin Prepaid to release the bill of ladingZibo Xiangrun Chemical Co. Ltd · MV Xin Qingdao V.0332S · Qingdao, China → Melbourne. Sailed 08 Aug 2026, ETA 04 Sep 2026 (in 32 days). Bill of lading COSU-QDO-2607118, container CSNU 8841203 +1 (40ft), cleared by DHL Global Forwarding (Australia) Pty Ltd.
5% duty applies, no free trade certificate on zinc oxide from this mill.
Goods value
$205,790
1 purchase order, USD
Landed cost
$24,580
11.9% uplift on goods
Total landed
$230,370
What goes into 1310 on clearance
Weight
44,000 kg
Across 1 line
The purchase order sequence
3 orders · 3 separate authoritiesOne inbound container, three companies invoicing for it. The group is PO-26-0623: 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 | Zibo Xiangrun Chemical Co. Ltd Goods · COD | 44,000 kg of raw material $205,790 FOB Zibo, call for tender. The approved value of the goods leg is never amended when the cost legs below arrive. | Mike Pierce Managing Director, above $50,000 | $205,790 |
| Approved | DHL Global Forwarding (Australia) Pty Ltd Customs & freight forwarding · 14 days | Sea freight $12,840 Marine insurance $1,860 Customs duty $6,180 Customs brokerage $680 Wharfage & terminal $960 Fumigation & inspection $380 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 | $22,900 |
| Approved | Kings Transport & Logistics Pty Ltd Local freight · 14 days | Cartage to Dandenong South $1,680 The third leg, a third company again. Related by the group number, separate by approval. | Steve Whitmore Supply Chain Manager, up to $2,500 | $1,680 |
| Consolidated landed cost $205,790 of goods plus $24,580 of cost orders, a
11.9% uplift, impounded into the raw material value and apportioned across the
lines below.
| $230,370 | |||
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-2020 Zinc oxide, French process, 99.7% | PO-26-0623 | 44,000 | $205,790 | 100.0% | $24,580 | $5.24 was $4.68 |
| Total | $205,790 | $24,580 | $230,370 | |||
Cost build-up
| Sea freight | $12,840 |
| Marine insurance | $1,860 |
| Customs duty | $6,180 |
| Customs brokerage | $680 |
| Cartage to Dandenong South | $1,680 |
| Fumigation & inspection | $380 |
| Wharfage & terminal | $960 |
| Total landed cost | $24,580 |
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
- COSU-QDO-2607118
- Container
- CSNU 8841203 +1
- Incoterm
- FOB
- Broker
- DHL Global Forwarding (Australia) Pty Ltd
- Duty
- 5%, no FTA certificate