What are Planned delivery costs and Unplanned delivery costs?

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.

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.