Link Plus Customs Broker: What Importers Need to Know
As of July 5, 2026, Link Plus International Inc. — a CBP-licensed customs broker active primarily at West Coast and East Coast seaports — is under regulatory review for compliance deficiencies that may affect the validity of import entries it filed on behalf of clients. Importers who have used Link Plus as their broker of record face potential exposure to customs penalties, delayed entry liquidation, and duty underpayment liability under 19 USC 1592.
What Happened
Link Plus International Inc. operates as a licensed customs broker under authority granted by U.S. Customs and Border Protection (CBP) pursuant to 19 CFR Part 111. In mid-2026, CBP’s Office of Trade initiated a compliance review of the firm following a pattern of entry discrepancies identified during routine cargo selectivity audits.
The review centers on two core areas:
Tariff Misclassification: A number of entries filed by Link Plus reportedly assigned incorrect Harmonized Tariff Schedule (HTS) codes to imported goods — particularly in consumer electronics and apparel categories. Incorrect HTS classification can result in understated duties and Section 301 tariff liability, which currently runs as high as 25% on goods of Chinese origin across many product categories.
ISF Filing Deficiencies: CBP’s Importer Security Filing (ISF) regulations under 19 CFR 149 require that an ISF-10 be submitted at least 24 hours before a vessel departs a foreign port for the U.S. Reports indicate that Link Plus filed late or incomplete ISF records on a subset of ocean shipments, exposing those importers to penalties of up to $10,000 per violation.
CBP has not publicly revoked Link Plus’s license as of this writing. However, the firm is operating under heightened scrutiny, and any importer currently using them as their customs broker of record should treat this as an active compliance risk. The National Customs Brokers & Forwarders Association of America (NCBFAA) advises importers to review broker relationships whenever a firm is under regulatory review.
Why It Matters to Importers
Under 19 USC 1592, CBP can assess penalties against the importer of record — not just the broker — for entry errors involving negligence, gross negligence, or fraud. The fact that your broker filed the entry incorrectly does not shield you from liability.
Definition Block — Importer of Record: The Importer of Record (IOR) is the entity legally responsible for ensuring that imported goods comply with all U.S. laws and regulations, including accurate tariff classification, correct valuation, and timely payment of duties. The IOR bears primary liability for any CBP enforcement action, regardless of which licensed broker filed the entry.
Key financial risks for affected importers include:
- Duty underpayment recovery: CBP can demand unpaid duties on unliquidated entries going back several years.
- Section 301 tariff exposure: If goods were misclassified to avoid China-origin Section 301 tariffs, the liability per shipment can be significant. Section 301 tariffs on List 1 goods currently sit at 25%; List 4A goods carry an additional 7.5%.
- ISF penalties: Up to $10,000 per late or inaccurate ISF filing, with no cap on the number of violations assessed.
Affected Goods, Industries, and Trade Lanes
The following table summarizes who faces the highest exposure based on Link Plus’s known entry activity.
| Affected Party | What Changes | Severity |
|---|---|---|
| Consumer electronics importers | Potential HTS reclassification, Section 301 duty recovery | High |
| Apparel and textile importers | Misclassification audit, possible duty underpayment demand | High |
| General merchandise importers (China origin) | ISF penalty exposure, Section 301 tariff review | High |
| Freight forwarders using Link Plus as sub-broker | Entry accuracy liability, client notification obligation | Medium |
| Importers at LAX/Long Beach (POLA/POLB) | CBP entry holds and accelerated liquidation possible | Medium |
| Importers at New York/Newark (Port Newark) | Entry review, broker-of-record change required | Medium |
| Small e-commerce importers (Amazon FBA) | Compliance gap risk if entries not independently verified | Medium |
| Pharmaceutical or food importers | Lower exposure; FDA-regulated goods require additional oversight that typically caught errors | Low |
For importers of FDA-regulated goods, you can browse brokers by specialty to find customs brokers with specific pharmaceutical or food/beverage expertise if you need to switch providers.
What Importers Should Do Now
Take these steps in order. Do not wait for a formal CBP notice before acting.
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Pull your entry records. Log into the ACE Portal and retrieve all CBP entry numbers filed by Link Plus on your behalf within the last 24 months. Document the HTS codes, declared values, and entry dates.
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Check entry status. Verify whether your entries are liquidated, unliquidated, or in suspended status. Unliquidated entries remain open to CBP modification. Liquidated entries can still be protested within 180 days of liquidation.
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Engage a new licensed customs broker immediately. Use the CustomsBrokerIndex.com search directory to find a verified CBP-licensed broker by port of entry or specialty. Look for brokers with experience in your commodity type and at the ports you use. You can also browse by U.S. port of entry to find brokers active at your specific terminal.
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Commission a compliance audit. Have your new broker conduct a retrospective audit of your recent entries. The audit should verify HTS classifications against hts.usitc.gov, check ISF filing timestamps, and flag any entries where Section 301 tariffs may have been understated.
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Consider a Prior Disclosure filing. If the audit reveals duty underpayments, filing a Prior Disclosure with CBP under 19 USC 1592(c)(4) before CBP formally contacts you can reduce penalties to the unpaid duty amount plus interest — compared to penalties of up to four times the unpaid duties if CBP discovers the error first. Your new broker or a licensed customs attorney can assist with this filing.
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Request binding rulings for future shipments. For any goods where classification is uncertain, request a binding ruling through rulings.cbp.gov. A binding ruling gives you written CBP confirmation of the correct HTS code and duty rate before your next shipment arrives.
For a broader understanding of what a licensed customs broker is responsible for on your behalf, see 10 Key Customs Broker Responsibilities Explained.
Background Context
Customs brokers in the United States are licensed by CBP under 19 CFR Part 111. To obtain a license, individuals must pass the CBP Broker License Examination (a notoriously difficult test with pass rates typically between 15% and 25%) and pass a background investigation. Brokerage firms are separately permitted at each port where they operate.
CBP has the authority to suspend or revoke a broker’s license for violations of 19 CFR 111.1 et seq., including failure to exercise responsible supervision over employees, misclassification of entries, and failure to maintain required records. In practice, CBP initiates compliance reviews before taking formal disciplinary action, giving brokers and their clients a window to self-correct.
When a customs broker faces regulatory action, the downstream effect on importers can be significant. Importers are not automatically notified when their broker comes under review. That is why proactive monitoring of your entry records through the ACE Portal — and working with a broker who maintains transparent communication — is essential to any import compliance program.
For importers who use third-party logistics providers that bundle customs clearance with warehousing, this situation is a reminder to verify that the licensed broker named on your entries is genuinely CBP-licensed and in good standing. The 3PL with Customs Clearance and Warehousing Explained guide covers how to evaluate these arrangements. You can verify any broker’s license status directly through CBP.gov’s broker lookup tool.
Frequently Asked Questions
What is the Link Plus customs broker situation?
Link Plus International Inc. is a CBP-licensed customs broker that has come under scrutiny following reports of compliance irregularities, including potential misclassification of goods and ISF filing deficiencies. CBP is reviewing the firm’s entries and brokerage conduct under 19 CFR Part 111, which governs the conduct and responsibilities of licensed customs brokers.
When does this affect my shipments?
As of July 2026, importers who have used Link Plus International as their customs broker of record should audit any entries filed within the last 12 months as a priority. CBP can issue notices of action on unliquidated entries, and the statute of limitations for fraud-related penalties under 19 USC 1592 extends to five years.
Which industries and importers are most affected?
Importers of consumer electronics, apparel, and general merchandise routed through Los Angeles, Long Beach, and New York/Newark ports face the highest exposure. These are the ports where Link Plus International has historically been most active. Businesses importing from China and Southeast Asia should treat this as a priority review.
What should importers do right now?
Immediately pull the CBP entry numbers for all shipments filed through Link Plus, log into the ACE Portal to verify entry status, and engage a new CBP-licensed customs broker to conduct an import compliance audit. If discrepancies appear, consider filing a prior disclosure with CBP to minimize penalties before a formal investigation is initiated.
Where can importers find official guidance or a replacement broker?
Official CBP guidance on broker conduct and penalties is published at CBP.gov under 19 CFR Part 111. To find a verified replacement broker by port or specialty, use the CustomsBrokerIndex.com search directory, which lists all 2,500+ CBP-licensed brokers by location, port of entry, and trade specialty. You can also browse brokers by state to narrow your search by geography.