Steps in tds

NO TDS is not applicable..

Payment of Freight is in the nature of Reimbursement of expenses. hence, TDS is not to be deducted

Please be sure that it is just a reimbursement. Ask for supporting for freight if it is a reimbursement. This payment is being done to Non-resident. Check the section 195. As per this section, only income is subject to TDS not reimbursement. If it is not reimbursement, check also DTAA (Double Taxation Avoidance Agreements) for rates of TDS.