Hi Ramin,
If the condition is to be treated in planned delivery cost, then you have to maintain as a delivery cost in T.code m/06 --> select condition and select Cond Cat as 'B' as shown below
e.g if you do not know the delivery cost at the time of making a purchase order then you will have to enter a nomal value in condition category at the time of purchase order (can select a seprate vendor). Once the costs are known (before / after GR) you can do a miro with planned delivery cost (It will get inventorized as required)
T.Code m/06 -> Cond type ZCDB
Hope this helps
Regards
Nishu