Certified Customs Specialist (CCS) and Customs Brokerage Fundamentals

Flashcards covering the requirements for the Certified Customs Specialist (CCS) designation, the licensing and regulation of customs brokers in Canada, and the administrative requirements for importers.

Certified Customs Specialist (CCS®)

A trademark protected professional designation granted by the Canadian Society of Customs Brokers (CSCB) to individuals who demonstrate proficiency in importation and exportation processes.

Canadian Society of Customs Brokers (CSCB)

The organization that administers and grants the CCS designation in Canada.

CCS Course Passing Grade

A final course mark of at least $65\%$ based on part tests ($20\%\text{}$) and a final examination ($80\%\text{}$).

CCS Course Eligibility

Applicants must have at least one year's experience in a Canadian customs environment or meet specific exemption requirements.

Challenging the CCS Exam

Writing the final examination without enrolling in the course; available only to employees of CSCB member firms with two years of experience or those who held the designation within the past $5\text{}$ years.

CCS Maintenance Requirements

Attaining $20\text{}$ professional development points each calendar year and paying an annual renewal fee.

MOU (Memorandum of Understanding)

An agreement where some licensed customs broker member firms cover the cost of their employees' annual CCS renewal fees.

Customs Broker

A licensed business (corporation, partnership, or sole proprietor) authorized by the CBSA to transact business as an agent of an importer.

Qualified Officer

An individual who meets residency, character, and age requirements and has successfully completed the Customs Brokers Professional Examination to qualify a business for a brokerage licence.

Form L53

The application form used to apply for a customs brokerage licence with the CBSA.

Form L60

The Customs Brokers Questionnaire that must be completed by each principal, officer, director, and qualified officer applicant.

Customs Brokers Professional Examination Fee

The fee currently set at $250.55$ to write the CBSA knowledge assessment.

Customs Broker Licence Renewal Fee

An annual fee of $600.00$ which must be paid for a licence that expires on the $31st\text{}$ day of March.

General Agency Agreement (GAA)

A legally binding written contract that authorizes a customs broker to act as an intermediary between a client and the CBSA.

Standard Trading Conditions (STC)

Conditions accompanying a GAA that provide detail regarding obligations, payment terms, and limitations of liability.

CARM (CBSA Assessment and Revenue Management)

A multi-year implementation project that replaces revenue and cash management systems with electronic assessment and payment options.

CARM Client Portal (CCP)

The central electronic communications interface between the CBSA, importers, and customs brokers.

Business Account Manager (BAM)

The person with the highest level of access in the CCP, being the first individual to link their personal profile to the business.

Business Number (BN)

A $15$-character identifier issued by the CRA consisting of a nine-digit registration number, a two-letter account identifier, and a four-digit account number.

RM Extension

The specific account identifier extension (e.g., $RM0001$) used for import/export transactions, issued by the CBSA through the CCP.

ELongroom (ELR)

An electronic alternative developed during the pandemic for submitting certain paper entries and documents via PDF and email.

Record Keeping Period

Both customs brokers and importers are required to retain records relating to the importation of goods for a period of $6\text{}$ years.

Section 32 of the Customs Act

The legislation specifying that the importer is ultimately responsible for declarations, accounting documentation, and payment of duties and taxes.

Penalty C011

An administrative monetary penalty issued to a person acting as a customs broker without a licence.