Apparently the error appears due to differences between Sales Organization Country & Ship to Party Country. This is how to fixed it. Taken from a good answer at SAP Community Network posted by Reazuddin MD http://forums.sdn.sap.com/thread.jspa?threadID=1551384.
Check- Incompletion procedure what are the fields maintained for Header / Item
IMG - SD- Foreign trade/Customs - Incompleness Schemas for Foreign trade data (VI29) & Foreign trade data in MM&SD (VI49)
if you dont want to maintain any fields in billing, Create new incompletion procedure for Header & Item, dont maintain any fields.
Assign this incompletion procedure in VI49.
Also posted by Calauz Artur :
In VF02 check the log for export data at heather level and item level, and fill those fields, the accounting document will be created.
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