A panel is a CCD object that will form one of the "sides" of the 3D model. For example, a simple cube model would possess six panels.

Each panel comprises two CC3 polygon entities: a foreground entity, used for foreground symbol fill styles; and a background entity, used for solid or bitmap fill styles. For example, a panel depicting a slate roof may possess a foreground fill style of Slate Roof Tile, and a background bitmap fill style of Slate.