Customs Automated Systems - Customs Commercial System - CCS

Customs Commercial System (CCS) automates many of the processes used to control the import of commercial goods into Canada from the point of cargo/release through the adjustment of historical data.

Eligibility Criteria

This system applies to all importers or agents for importers of commercial goods into Canada.

Summary

CCS has numerous components.

Control Files - validates transactions processed through other CCS subsystems. CCS updates ACROSS with certain control files via electronic messages. Its files include frequently updated information on such topics as business numbers, classification numbers, exchange rates, country codes, carrier codes, account security file, Customs Self-Assessment participant file, GST file, excise tax file, orders-in-council file, tariff codes, quota file, Customs offices, vendor file and interest rate file.

Cargo Control - replaced by the Accelerated Commercial Release Operations Support System (ACROSS).

Release Support and Release Profiles - replaced by ACROSS.

Entry Acceptance - captures accounting information for CCS, validates the data, calculates the applicable duties and taxes and acquits release records in the ACROSS system for matching accepted declaration (entry) records in CCS (includes data from CADEX/CUSDEC) (see the document Customs Automated Data Exchange - CADEX and Customs Declaration - CUSDEC).

Entry Validation has been modified in accordance with the Excise ACT, 2001. Importers and brokers importing wine, spirits and tobacco products have the option to deliver these goods to an Excise warehouse if they want to defer the excise duty and GST on the Excise duty. The deferral option can be used by reporting their Excise license number in the special authority field of the B3. The amount equivalent to Excise duty and GST on the Excise duty that has been deferred becomes payable under the Excise Act, 2001 when the Excise goods are removed from the Excise warehouse.

Also Entry Validation has been modified to accommodate the G7 project (one step process for Release and Accounting). The G7/Elecronic One step process was developed as part of the CBSA’s effort to simplify the custom process and to fulfill an international commitment. The one step process gives clients the option of presenting Release and Accounting data in one EDI message prior or at time of arrival in order to obtain the release of goods while still retaining the deferred payment time frames that are applicable to the two step release and subsequent accounting processes.

Revenue Accounting - generates billing statements used to collect duties and taxes owing on commercial imports. When accounting packages are not presented and/or paid on time, late accounting penalty, late transaction payment interest and late payment interest charges will apply depending on the non-compliance scenario.

Customs Self Assessment Accounting – The CSA program was implemented in the fall of 2001.  CCS holds the accounting portion of the CSA program.  Under this program CSA trader clients can self assess by transmitting or presenting their Revenue Summary Form (RSF) detailing the duties and taxes owed to the CBSA.  Payments for the RSF are made at banking institutions rather than at Customs offices.

Entry Selection - provides information on goods from importers at the time they import them. This information is called entry data. The Canada Border Services Agency (CBSA) or Statistics Canada determines which entry data elements indicate that goods are high risk. This information is input into CCS Entry Selection subsystem. The system then screens it and alerts the CBSA commodity specialists to high-risk imports.

Records Room - automates the filing and retrieval of accounting documents, such as entry data forms, invoices and billing documents.

Entry Adjustments - processes all changes to entry data after final accounting. Like the Entry Acceptance subsystem, it then calculates the duties and taxes owing or refundable. Adjustments can be non-revenue, receivable or refund types. Under the CSA program, CSA-approved trade clients can also transmit trade data corrections to CBSA to modify entry accounting data previously provided. The new "X" type entry allows positive and negative values to be transmitted for header/trailer and entry line portions of the entry.

Retrievals - displays CCS accounting document information on-line, including any changes to this data made through entry adjustments.

Technical Reference System (TRS) - helps the CBSA retrieve rulings on origin, classification, valuation, prohibited goods, NAFTA decisions and other types of rulings. It is available nationally to ensure that the CBSA applies these rulings consistently across the country and to assist in performing adjustments when classifying and valuing goods. Special Import Measures Act records, which cover anti-dumping and countervailing cases, are maintained as part of the TRS subsystem.

Refund Cheque Issue System (RCIS)– RCIS extracts refund data from the Entry Adjustment sub-system and converts it to cheque requisition data.  Additionally, miscellaneous cheque requests are keyed into RCIS.  Regional finance personnel review and approve the data on-line, and the approved requisition data is extracted through a batch process.  Requests for cheques are sent electronically through an interface to Public Works and Government Services Canada (PWGSC) in Ottawa, where cheques are then issued. 

Facility for Information Retrieval Management - FIRM is a facility that allows for the automatic production of pre-formatted reports using data available from CCS. Users can retrieve data based on criteria such as classification number, importer or shipment value. FIRM allows users to design their own reports based on any combination of available data or to produce special reports for data collected from other systems (CCS, BN, ACROSS and TRS).

Manitoba Contact(s):
See National Contact.