Planned delivery costs are entered at the time of Purchase order. At goods receipt, a provision is posted to the freight or customs clearing account. e.g. FRE is the account key for freight condition, hence the system can post the freight charges to the relevant freight revenue account and FR3 is the account key for Customs duty, hence the system can post the customs duty to the relevant G/L account.
These account keys are assigned to the specific condition types in the MM Pricing schema.
In terms of Invoice verification : If the freight vendor and the material vendor is the same : then we can choose the option : Goods service items + Planned delivery costs. If the freight vendor is different from the material vendor: then for crediting only the delivery costs, we can choose the option: Planned delivery costs.
Unplanned delivery costs are the costs which are not specified in the Purchase order and are only entered when you enter the invoice.