There are two ways to record freight and shipping charges in Dynamics 365 Business Central. Both are valid; the right one depends on whether you need to analyse profitability item by item.
Option 1: a non-inventory Freight item
Create an item of type Non-Inventory or Service and call it Freight, then add it to your sales and purchase orders. With this method the accountant accounts for the freight cost as part of the overall order. The consequence is that profitability can only be analysed across all items combined, not item by item.
Option 2: Item Charges
Go to Item Charges and create an item charge called Freight. Add it to the sales and purchase orders, then open the line to assign the charge to the relevant items on the order. Business Central automatically distributes the freight amount across the lines you pick, so you can analyse profitability item by item. Reports include checkboxes to show figures including or excluding item charges. Item charges are strictly financial and do not affect inventory quantities.
Which should you use?
Both options are available and either can be the right fit for a given use case. In general it is more efficient over the long run to use Item Charges, because they preserve per-item profitability and keep the financial impact separate from inventory movements. If you take the Item Charges path, Microsoft documentation covers how to set up item charges and how to assign them to sales and purchase invoices, including on both open and posted orders.
If you would like help setting freight handling up correctly the first time, our team configures Business Central for organisations across government and enterprise. See our Dynamics 365 implementation page, or our Dynamics 365 customisation training if your team wants to own the configuration.