This condition under intercompany business due to APT not received FA approval of Kojin model.
Current practice NETL customer raise PO to APM for FG Kojin with import belong their BOI privilege.
But physical goods under APM’s invoice delivery to NETL inside is e-coat casting drop down JIT HUB(APT) to machining become FG.
After that APT arrange shipment to customer by declare as same as APM import invoice number.
That’s mean Kojin delivery on Sep under APM sales invoice with overall inventory belong NETL’s BOI control not relate APT.