reverted:
--- b/src/Plugin/migrate/destination/ubercart/d6/EntityOrder.php
+++ /dev/null
@@ -1,35 +0,0 @@
-<?php
-
-namespace Drupal\commerce_migrate\Plugin\migrate\destination\ubercart\d6;
-
-use Drupal\migrate\Plugin\migrate\destination\EntityContentBase;
-use Drupal\commerce_order\Adjustment;
-use Drupal\commerce_price\Price;
-use Drupal\migrate\Row;
-
-/**
- * Provides Commerce order migration destination.
- *
- * @MigrateDestination(
- *   id = "entity:commerce_order"
- * )
- */
-class EntityOrder extends EntityContentBase {
-
-  /**
-   * {@inheritdoc}
-   */
-  public function import(Row $row, array $old_destination_id_values = []) {
-    $values = $row->getDestinationProperty('adjustments');
-    if ($values) {
-      $adjustments = [];
-      foreach ($values as $adjustment) {
-        $adjustment['amount'] = new Price($adjustment['amount']['number'], $adjustment['amount']['currency_code']);
-        $adjustments[] = new Adjustment($adjustment);
-      }
-      $row->setDestinationProperty('adjustments', $adjustments);
-    }
-    return parent::import($row, $old_destination_id_values);
-  }
-
-}
diff -u b/src/Plugin/migrate/process/ubercart/d6/UbercartLineItem.php b/src/Plugin/migrate/process/ubercart/d6/UbercartLineItem.php
--- b/src/Plugin/migrate/process/ubercart/d6/UbercartLineItem.php
+++ b/src/Plugin/migrate/process/ubercart/d6/UbercartLineItem.php
@@ -2,6 +2,8 @@
 
 namespace Drupal\commerce_migrate\Plugin\migrate\process\ubercart\d6;
 
+use Drupal\commerce_order\Adjustment;
+use Drupal\commerce_price\Price;
 use Drupal\migrate\MigrateExecutableInterface;
 use Drupal\migrate\ProcessPluginBase;
 use Drupal\migrate\Row;
@@ -26,15 +28,15 @@
       foreach ($value as $adjustment) {
         $adjust = [];
         $adjust['delta'] = $i++;
-        $adjust['type'] = 'custom';
+        $adjust['type'] = $row->getSourceProperty('commerce_shipping') ? 'shipping' : 'custom';
         $adjust['label'] = $adjustment['title'];
         $adjust['amount'] =
           [
             'number' => $adjustment['amount'],
             'currency_code' => $adjustment['currency_code'],
           ];
-        // @TODO: Adjustment sourceId and included.
-        $adjustments[] = $adjust;
+        $adjust['amount'] = new Price($adjust['amount']['number'], $adjust['amount']['currency_code']);
+        $adjustments[] = new Adjustment($adjust);
       }
       return $adjustments;
     }
diff -u b/src/Plugin/migrate/source/ubercart/d6/Order.php b/src/Plugin/migrate/source/ubercart/d6/Order.php
--- b/src/Plugin/migrate/source/ubercart/d6/Order.php
+++ b/src/Plugin/migrate/source/ubercart/d6/Order.php
@@ -86,6 +86,8 @@
     // isn't necessary so I removed it here.
     unset($data['cc_data']);
 
+    // The line item type depends on whether commerce_shipping is installed.
+    // Save the state here for the UbercartLineItem process plugin.
     $row->setSourceProperty('commerce_shipping', $this->moduleHandler->moduleExists('commerce_shipping'));
     $row->setSourceProperty('adjustments', $this->getAdjustmentData($row));
     return parent::prepareRow($row);
@@ -115,7 +117,6 @@
       $adjustment['currency_code'] = $currency_code;
     }
     return $adjustments;
-
   }
 
   /**
diff -u b/tests/src/Kernel/d6/Ubercart/OrderTest.php b/tests/src/Kernel/d6/Ubercart/OrderShippingTest.php
--- b/tests/src/Kernel/d6/Ubercart/OrderTest.php
+++ b/tests/src/Kernel/d6/Ubercart/OrderShippingTest.php
@@ -12,7 +12,7 @@
  *
  * @group commerce_migrate
  */
-class OrderTest extends Ubercart6TestBase {
+class OrderShippingTest extends Ubercart6TestBase {
 
   use CommerceMigrateTestTrait;
 
@@ -25,6 +25,8 @@
     'path',
     'commerce_product',
     'commerce_migrate_ubercart',
+    'commerce_shipping',
+    'physical',
   ];
 
   /**
@@ -58,7 +60,7 @@
     $this->assertNotNull($order->getBillingProfile());
     $this->assertNull($order->getData('cc_data'));
     $adjustments[] = new Adjustment([
-      'type' => 'custom',
+      'type' => 'shipping',
       'label' => 'Shipping',
       'amount' => new Price('2.99', 'NZD'),
       'sourceId' => NULL,
@@ -72,7 +74,7 @@
     $this->assertNull($order->getData('cc_data'));
     $adjustments = [];
     $adjustments[] = new Adjustment([
-      'type' => 'custom',
+      'type' => 'shipping',
       'label' => 'Shipping',
       'amount' => new Price('1000.00', 'NZD'),
       'sourceId' => NULL,