Thanks for your answer. Yes I've read this best practise, but even for best practise scenario, as a physically, the goods are still on road. So it is not true to make full receipt.
Assume that plant 1 sent 3 trucks of goods, 1 truck has arrived with shortage. So should I make full reception for all 3 trucks?
In case of customs declarations, some goods are wating at customs too much. So we have to make partially goods receipt for what we've received.