diff --git a/default_thai_company/hooks.py b/default_thai_company/hooks.py
index fb3b862..a647b72 100644
--- a/default_thai_company/hooks.py
+++ b/default_thai_company/hooks.py
@@ -139,8 +139,12 @@ fixtures = [
 # ------------
 
 # before_install = "default_thai_company.install.before_install"
-# Fixtures are synced before this runs; VAT schemes for companies that already exist.
-after_install = "default_thai_company.vat.setup_companies"
+# Fixtures are synced before this runs; VAT schemes and Shipping Rules for companies
+# that already exist.
+after_install = [
+	"default_thai_company.vat.setup_companies",
+	"default_thai_company.shipping.setup_companies",
+]
 # Fixture import re-inserts the Location tree; restore lft/rgt for user-added nodes.
 after_migrate = "default_thai_company.assets.rebuild_locations"
 
@@ -191,6 +195,7 @@ after_migrate = "default_thai_company.assets.rebuild_locations"
 override_doctype_class = {
 	"Sales Invoice": "default_thai_company.tax_withholding.ThaiSalesInvoice",
 	"Payment Entry": "default_thai_company.tax_withholding.ThaiPaymentEntry",
+	"Shipping Rule": "default_thai_company.shipping.ThaiShippingRule",
 }
 
 # Document Events
@@ -213,6 +218,7 @@ doc_events = {
 			"default_thai_company.tax_withholding.setup_company",
 			"default_thai_company.vat.setup_company",
 			"default_thai_company.assets.setup_company",
+			"default_thai_company.shipping.setup_company",
 		],
 	},
 	"Payment Entry": {
diff --git a/default_thai_company/patches.txt b/default_thai_company/patches.txt
index e8da871..e1ea1ce 100644
--- a/default_thai_company/patches.txt
+++ b/default_thai_company/patches.txt
@@ -6,3 +6,4 @@
 # Patches added in this section will be executed after doctypes are migrated
 default_thai_company.patches.create_vat_accounts
 default_thai_company.patches.create_vat_templates
+default_thai_company.patches.create_shipping_rules
diff --git a/default_thai_company/patches/create_shipping_rules.py b/default_thai_company/patches/create_shipping_rules.py
new file mode 100644
index 0000000..aa7a05c
--- /dev/null
+++ b/default_thai_company/patches/create_shipping_rules.py
@@ -0,0 +1,5 @@
+from default_thai_company.shipping import setup_companies
+
+
+def execute():
+	setup_companies()
diff --git a/default_thai_company/shipping.py b/default_thai_company/shipping.py
new file mode 100644
index 0000000..212d2d0
--- /dev/null
+++ b/default_thai_company/shipping.py
@@ -0,0 +1,66 @@
+import erpnext
+import frappe
+from erpnext.accounts.doctype.shipping_rule.shipping_rule import ShippingRule
+
+from default_thai_company.tax_withholding import company_ready, get_or_create_account, thai_companies
+
+# Shipping Rule is named by its label (site-wide unique) but bound to one company,
+# so each Thai company gets "<LABEL> - <abbr>", the way ERPNext names accounts and
+# tax templates. The label doubles as the charge description on the transaction.
+LABEL = "Shipping Charges"
+
+# Shipping billed to customers is revenue; the courier's bill stays an expense.
+SHIPPING_ACCOUNT = "Shipping Charges"
+SHIPPING_ACCOUNT_GROUPS = ("Direct Income", "Income")
+
+
+class ThaiShippingRule(ShippingRule):
+	def add_shipping_rule_to_tax_table(self, doc, shipping_amount):
+		"""A Fixed rule without an amount only seeds the charge row; the amount is
+		entered on the transaction. ERPNext re-applies the rule on every
+		recalculation, which would otherwise reset the row to 0."""
+		manual = self.calculate_based_on == "Fixed" and not self.shipping_amount
+		entered = [(row, row.tax_amount) for row in doc.get("taxes")] if manual else ()
+		super().add_shipping_rule_to_tax_table(doc, shipping_amount)
+		for row, amount in entered:
+			row.tax_amount = amount
+
+
+def shipping_rule_name(company):
+	abbr = frappe.get_cached_value("Company", company, "abbr")
+	return f"{LABEL} - {abbr}"
+
+
+def ensure_shipping_rule(company):
+	"""Selling Shipping Rule for `company` with the amount entered per
+	transaction (see ThaiShippingRule). No-op when the rule exists."""
+	name = shipping_rule_name(company)
+	if frappe.db.exists("Shipping Rule", name):
+		return
+	frappe.get_doc(
+		{
+			"doctype": "Shipping Rule",
+			"label": name,
+			"company": company,
+			"shipping_rule_type": "Selling",
+			"calculate_based_on": "Fixed",
+			"shipping_amount": 0,
+			"account": get_or_create_account(
+				company, SHIPPING_ACCOUNT, "Income", "Income Account", SHIPPING_ACCOUNT_GROUPS
+			),
+			"cost_center": erpnext.get_default_cost_center(company),
+		}
+	).insert(ignore_permissions=True)
+
+
+def setup_company(doc, method=None):
+	"""Company.on_update: default Shipping Rule for a Thai company."""
+	if company_ready(doc):
+		ensure_shipping_rule(doc.name)
+
+
+def setup_companies():
+	"""after_install and the create_shipping_rules patch: companies that exist
+	before this code did never pass through `setup_company`."""
+	for company in thai_companies():
+		ensure_shipping_rule(company)
diff --git a/default_thai_company/tests/test_tax_withholding.py b/default_thai_company/tests/test_tax_withholding.py
index 3e28a23..e79117f 100644
--- a/default_thai_company/tests/test_tax_withholding.py
+++ b/default_thai_company/tests/test_tax_withholding.py
@@ -177,6 +177,39 @@ class TestTaxWithholding(FrappeTestCase):
 				doctype,
 			)
 
+	def test_company_creation_adds_shipping_rule(self):
+		rule = frappe.get_doc("Shipping Rule", f"Shipping Charges - {ABBR}")
+		self.assertEqual(
+			(rule.company, rule.shipping_rule_type, rule.calculate_based_on, rule.account, rule.cost_center),
+			(COMPANY, "Selling", "Fixed", f"Shipping Charges - {ABBR}", f"Main - {ABBR}"),
+		)
+		self.assertEqual(frappe.db.get_value("Account", rule.account, "root_type"), "Income")
+
+	def test_shipping_amount_entered_on_transaction_survives_recalculation(self):
+		rule = f"Shipping Charges - {ABBR}"
+		so = frappe.get_doc(
+			{
+				"doctype": "Sales Order",
+				"company": COMPANY,
+				"customer": CUSTOMER,
+				"transaction_date": nowdate(),
+				"delivery_date": nowdate(),
+				"shipping_rule": rule,
+				"items": [{"item_code": ITEM, "qty": 1, "rate": 1000}],
+			}
+		)
+		so.set_missing_values()
+		so.apply_shipping_rule()
+		(charge,) = so.taxes
+		self.assertEqual((charge.description, charge.tax_amount), (rule, 0))
+
+		charge.tax_amount = 150
+		so.insert()
+		so.apply_shipping_rule()
+		so.save()
+		self.assertEqual([t.tax_amount for t in so.taxes], [150])
+		self.assertEqual(so.grand_total, 1150)
+
 	def test_fixture_reimport_keeps_site_account_and_relinks(self):
 		alt = frappe.get_doc(
 			{