Promotional material should be tracked , How

Hi Experts,

This is a Pharma Company willing to record all promotional material such as Gift, Pen in SAP.

Stocks to be visible in SAP?

Stocks to be visible at customer level also?

My Idea is, using of t-code MB1C, Bringing the stocks to the warehouse plant, Then proceeding with the Sale order as Free of Delivery. So that, we can see stocks at customer level.

Please guide me to complete this requirement and please provide steps.

- Sudhir Krishna Kumar Singh