Background of example
- BigIdeas Pty Ltd is an Australian company selling imported goods purchased from China
- Purchases from Chinese suppliers are contracted in $USD
- There are 4 suppliers Woo1, Woo2, Woo3 and Woo4
- An identical set of products is purchased from each supplier - jeans, tshirts and shoes
- A shipping agent Golden Sun Shipping packs all Chinese orders into a container and ships every month to Australia
- Each order delivered is assessed by customs and Australian Customs and Border Protection Service