Simon Liu

Simon Liu is a federally licensed U.S. customs broker operating out of La Puente, California, under CBP filer code NAF. La Puente sits within the San Gabriel Valley, just east of Los Angeles, making it a strategically convenient base for importers moving freight through the Ports of Los Angeles and Long Beach — collectively the largest port complex in the Western Hemisphere. Brokers in this corridor handle an enormous volume of inbound ocean freight, particularly from Asian trading partners including China, South Korea, Japan, Taiwan, and Vietnam.

For importers navigating the complexity of U.S. Customs and Border Protection requirements, a licensed individual broker like Simon Liu provides direct, accountable expertise. Core responsibilities typically include customs entry preparation, accurate 10-digit HTS code classification, and ensuring compliance with admissibility requirements before cargo is released. Proper tariff code identification is critical in today's trade environment, where Section 301 tariffs and other trade remedies can significantly affect landed costs.

ISF filing — also known as the 10+2 filing or Importer Security Filing — is a mandatory CBP requirement for ocean freight shipments, due 24 hours before cargo is loaded at the foreign port. Brokers serving the LA/Long Beach corridor must be fluent in ISF 10 plus 2 filing to keep shipments moving without delay or penalty. Late or inaccurate ISF submissions can result in fines and cargo holds, making timely filing essential.

Importers working with Simon Liu may also benefit from guidance on continuous customs bonds and single entry bond requirements, both of which are tied to the volume and frequency of imports. For businesses that import regularly, a continuous bond is typically more cost-effective than purchasing a single entry bond for each shipment. Understanding import bond requirements upfront can prevent costly delays at the port.

The Southern California import market also sees significant interest in duty drawback programs, particularly from manufacturers and distributors who export finished or processed goods after importing components. Whether pursuing manufacturing drawback, unused merchandise drawback, or exploring the duty drawback broker process, importers in the LA area have access to a robust infrastructure for recovering duties paid on eligible goods.

Additionally, e-commerce importers and small parcel shippers may find value in understanding Type 86 entry customs procedures and Section 321 de minimis rules, which allow eligible low-value shipments to enter duty-free. As trade compliance continues to evolve, working with a licensed individual broker who understands current CBP policy is an asset for any importing operation.

Simon Liu's La Puente location and CBP licensing make this broker a relevant resource for importers across the greater Los Angeles basin seeking qualified customs representation.