Solution : https://service.sap.com/sap/support/notes/653486 (SAP Service marketplace login required)
Key words :
choose 'change' select tab page 'exceptions' create, start transaction se37 enter function module sd_shipment_delete, lowest empty line exception, shipment cost document exists, function module implement, shipment cost document, shipment cost calculation, shipment_has_costs short text, shipment costs activate, transaction vt02n
Related Notes :
659709 | VI02/VI03: No processing possible since shipment is missing |