Well that sounds like consignment stock, and can be tracked under SD Consignment Process. If you are billing your super distributors after shipment (and before your super distributor sells the goods to their customer), some extra tweaks here and there would need to be done.
How many super distributors do you have? They need to inform you(r system) when they deliver the goods to their customer so that you can post goods issue from their consignment stock in your system.
This can all be handled by IDOCs.