Customs Clearance NO - Recalculation (Omberegning)

How to recalculate a demarcation in Emma

• Recalculation Process in EmmaSped
• Adjusting Goods Line Information
• Incorrect Owner/Customer Details
• Recalculate declaration not declared in Emma

Important notes:

When submitting an electronic recalculation, there are some practical aspects you need to be aware of.

Exceptions to recalculation that can be processed electronically include declarations that:

• Have over 500 line items
• Are older than 3 years
• Have been previously recalculated
• Are appeals against previous decisions
• Are applications for draw-back after re-export
• Have been previously attempted to be recalculated and rejected by the Customs authorities
• Fees that are set are not refunded by the Customs authorities; refunds should be sought from the respective return companies. This applies to fees: AR, BG, BO, DE, RK, and RR.
• Value-added tax is generally not refunded, as registered companies usually have the right to deduct input value-added tax. This is consistent with current practices.
• New declaration categories for electronic recalculation:
  
  • RE for refund – this should be used in cases where the recalculation results in a reduction of the amount paid on the original declaration
  • EB for additional assessment – this should be used in cases where the recalculation leads to an increase in the amount paid on the original declaration
  •  SO for statistical correction – this should be used in cases where the recalculation does not result in changes to the customer or fee amount or changes in depreciation on quota items

Under category SO, the following fields can be changed:

• 06 - number of packages
• 14 - declarant (not for daily credit)
• 15A - country of dispatch (import)
• 17A - country of destination (export)
• 19 - containers
• 21 - nationality of the means of transport
• - 24A - transaction type
• - 25 - mode of transport at the border
• - 30 - location of goods
• - 31 - packages and item description
• - 31 - chassis number
• - 35 - gross weight
• - 38 - net weight
• - 41 - quantity in another unit
• - 43 - value assessment code
• - 49 - goods number

The "production county" field for exports

To be able to change the fields for net weight and quantity in another unit under category SO, it must not result in changes in duties on the declaration (e.g., duty per kg, tax per piece).

The reason for the recalculation request is indicated in the form of different type cases. Type cases must be filled out for each application tailored to the specific application. If multiple type cases are relevant, the one describing the background for the recalculation request should be used. For example, if a changed item number results in a changed duty rate, the type case associated with the incorrect item number should be used. See the attached list of type cases further down in the document.

Each customs region will have its own clearance units to which electronic recalculations should be sent.

Recalculations with the categories EB and RE should be sent to the clearance unit assigned for electronic recalculations.

Recalculations with category SO should be sent to the clearance unit used by the declarant for regular customs clearances or another clearance unit specified by the region for this purpose.

Submitted recalculation requests in the form of a declaration must always include the clearance and sequence number of the original declaration.

Submitted recalculation requests must always include free text indicating the reason for the recalculation request – up to 280 characters.

Any interest calculated will be indicated as type R2 – reassessment interest or R4 – repayment interest on the difference declaration.

 

Electronic recalculation in EmmaSped:

There is a dedicated screen in EmmaSped that should be used for recalculation. You can find this under: Menu: Customs – Electronic Recalculation.

Here we display approved assignments from Customs as standard. Those in bold font have been recalculated.

By clicking on the previously recalculated assignment and the "OK" button, a dialog box will appear:

Select No if you want to create a new recalculation of the recalculation.

 

RECALCULATION

Begin by selecting the assignment you need to recalculate. Use the "ctrl+s" function to search in the columns.

After selecting the assignment, choose the "Type" of recalculation – refer to the list. Choose the type that best matches the issue at hand. You can find the list HERE

Provide a brief explanation of the recalculation in the Reason field. You can write up to 350 characters here.

Press OK.

A new assignment (new shipment number) with the same information will now be created - a copy that opens in the customs screen. If the Type is set to 022 - Incorrect owner/customer, there is a specific routine, see details below.

TIP: If you need to view the original declaration, click on the small arrow in tab F7=Assignment. At the bottom of the tab, you will find 'To original declaration'. If you are in the original declaration, you can choose 'To recalculation declaration'.

Changing Goods Line Information

If an incorrect tariff number has been used, the goods line must be deleted and a new goods line must be created with the correct tariff number. Line numbers for deleted goods lines cannot be reused.

To simplify this process, you can click on the arrow next to "New" above the line overview (see image) and select "Change Tariff Number."

If you have deleted a goods line, you can always re-enter it. Click the arrow where it says New and choose 'Restore original'

In this image, select the line and click "OK", and this tariff line will be added back.

Make your changes and send them to Tvinn in the usual manner. When sending to Tvinn, the type you selected and the text will be displayed (can be changed).

The system automatically determines the processing method based on the type and the difference in fees/customs duties. Verify that the recalculation is sent to the correct Clearance Unit. After you have clicked send, changes will be displayed under "Info" - click on the + in front of the text info to view changes.

Deductions are shown with a "-" before the number.

• New lines are green.
• Deleted lines are red.

Status in Emma:

After the recalculation is approved, the original assignment in Emma will have the following status:

9E - recalculation approved.

9R - Refund

9S - Statistical recalculation.

New assignments will have the usual status in Tvinn. There is a specific SAD report for changes that is run for recalculations starting from the report initiator.

Wrong Owner/customer:

When selecting recalculation type 022 - Incorrect owner/customer, the system will create two assignments: one for the recalculation that cancels the original assignment (i.e., where all goods lines are deleted) and a replacement assignment that is a copy of the original assignment but with recipient information removed. When you click "Ok" to create the recalculation, you will be given a choice of which assignment to open:

Will not be automatically approved, contact Customs when it is in status 5.

Use code TXT and the text 'Cleared under wrong customer' in field 44 and DOC * Reference to original declaration.

It is also possible to navigate between the original declaration, recalculation, and replacement by using the arrow at F7 - Assignment.

Submit the recalculation task. The reason will be automatically derived from the replacement task.

As long as a declaration is being deleted, the system will suggest a refund (DRE).

Recalculate declaration not declared in Emma:

If you need to create a recalculation that is not in Emma, you must create a customs declaration with identical information to the original declaration. All item entries must be in the same order.

When you click on "INS" to send to customs, press the button at the bottom left "Create recalculation" See image below.

Click on 'Create recalculation' to open a new window.

1. Select Type
2. Provide a reason
3. Insert reference
4. Choose processing method
5. Clearance unit
6. Save=Insert

When you click insert, a copy (new shipment number) will be created where you can make changes and submit.