Receipt Swap stock

Question

*Hi SAP gurus,*
*Here my client requirement is*
*In order to comply with Accounting policies regarding SWAP stock, while still meeting the local Regulatory tax requirements, there is a need to revisit the receiving/Receipting of SWAP stock.*
*Swap stock in this context would mean the follwoing:*
*1. Extra units of stock received (above the PO quantity) from the Supply at ZERO charge to meet any un-foreseen loss of stock.*
*2. Trade and non trade Material item replacement at ZERO costs.*
**Goods Received Processing for SWAP items.
1. GRN is processed normally, selecting a special GRN type maintained as a SWAP GRN type.
2.Purchase order is picked-shipped and delivered in MM normally.
3. Sales order is fulfilled through Goods issue in MM normally.
4. GRN is occured under as GRIR as follows.
Zero value to stock A/c (Trade Inventory) Dr.
To GRIR at Zero value Cr.
5. The taxes and clearing charges incurred in the importation of said stock are recognized as the only costs of the inventory
a. Import duty value to stock account (Trade inventory)
b. Clearing charges to stock account (Trade inventory)
c. To GRIR at import duty and clearing charges value
Impact to Business
To Recongnize all the SWAP stock at ZERO value.
To Recognize a payable in respect to import duty and clearing charges.
Proposed solution
1. Create GRN types for SWAP Stock
2.Map the GRN types so that the resulting accounting entries are as follows.
For a swap stock with import duty of 100 Rupees and clearing charges 70 Rupees.
a.Zero value to stock A/c (Trade Inventory)  0.00
To GRIR at Zero value  0.00
Inventory A/c -
100
To GRIR (Import duty)  100.00
Inventory A/c -
70
To GRIR (Import duty)  70.00
The rationale is to recognize the taxes and clearing charges due and not recongnized the cost of stock, Thus the only cost to the company in respect to the Swap stock is the taxes and clearing charges incurred,
Please help me out in the above scenario, Your valuable suggestions are highly appreciated.
Regards,
V.Jayapal Reddy
SAP-MM Consultant
[phone]

Answer 1

This is not a very straight fwd requirement,a nd you may need to try more than a few workarounds.
1- For the excess qty. received, add a new line item in the PO ( Or create a seperate PO docy Type :SWAP Orders and add the qty. there for tracking) with price as  0.001 Rs. ( I am telling to add atleast some price as you need to inventorize Duties and other charges) . Add the duty values in the conditions by assigning the appropriate customs vendor.
In this way, althugh not Zero charge,  most of the requiremenst can be mapped.