Freight may be charged in the invoice. The value must be entered.

ICMS is levied by the largest rate of the invoice. IPI is levied by a rate proportional to the weights of invoice items. If there is no weight, calculation is proportional to the value.

The freight value is also distributed to the cost of products. ICMS and IPI credits depend on TIO of products.

During entry, you may also have the Bill of Lading, that is, freight is charged by the carrier. One way is to simply enter this invoice in expense. Even so, it is in the tax record, without tax recovery (column Others) with its own tax code. Another way is to mention the code of the product transported. Thus, the cost of freight goes to it. Taxes are recovered according to the TIO and  the base is reduced (80%). The type of invoice is C because the amount is not entered.