SHP-26-0093
At originSongwon Industrial Co. Ltd · MV Ulsan Trader V.118S · Ulsan, South Korea → Melbourne. Sailed 16 Aug 2026, ETA 11 Sep 2026 (in 39 days). Bill of lading ONEY-USN-2607993, container ONEU 6612044 (20ft), cleared by DHL Global Forwarding (Australia) Pty Ltd.
Goods value
$178,281
1 purchase order, USD
Landed cost
$10,360
5.8% uplift on goods
Total landed
$188,641
What goes into 1310 on clearance
Weight
17,000 kg
Across 2 lines
The purchase order sequence
3 orders · 2 separate authoritiesOne inbound container, three companies invoicing for it. The group is PO-26-0626: 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 | Songwon Industrial Co. Ltd Goods · NET 60 | 17,000 kg of raw material $178,281 CIF Ulsan, 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 | $178,281 |
| Approved | DHL Global Forwarding (Australia) Pty Ltd Customs & freight forwarding · 14 days | Sea freight $7,420 Marine insurance $960 Customs brokerage $680 Wharfage & terminal $420 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 | $9,480 |
| Approved | Kings Transport & Logistics Pty Ltd Local freight · 14 days | Cartage to Dandenong South $880 The third leg, a third company again. Related by the group number, separate by approval. | Steve Whitmore Supply Chain Manager, up to $2,500 | $880 |
| Consolidated landed cost $178,281 of goods plus $10,360 of cost orders, a
5.8% uplift, impounded into the raw material value and apportioned across the
lines below.
| $188,641 | |||
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-4010 Phenolic antioxidant 1010, bulk | PO-26-0626 | 8,000 | $91,325 | 51.2% | $5,307 | $12.08 was $11.42 |
| RM-4020 Organophosphite 168, bulk | PO-26-0626 | 9,000 | $86,956 | 48.8% | $5,053 | $10.22 was $9.66 |
| Total | $178,281 | $10,360 | $188,641 | |||
Cost build-up
| Sea freight | $7,420 |
| Marine insurance | $960 |
| Customs duty | n/a |
| Customs brokerage | $680 |
| Cartage to Dandenong South | $880 |
| Fumigation & inspection | n/a |
| Wharfage & terminal | $420 |
| Total landed cost | $10,360 |
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
- ONEY-USN-2607993
- Container
- ONEU 6612044
- Incoterm
- CIF
- Broker
- DHL Global Forwarding (Australia) Pty Ltd
- Duty
- Free under AANZFTA