[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4303 Introduced in Senate (IS)]
<DOC>
119th CONGRESS
2d Session
S. 4303
To amend the Tariff Act of 1930 to provide for escalating civil
penalties for fraudulent or negligent importation of unauthorized
electronic nicotine delivery systems.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 15 (legislative day, April 14), 2026
Mr. Cotton introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Tariff Act of 1930 to provide for escalating civil
penalties for fraudulent or negligent importation of unauthorized
electronic nicotine delivery systems.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Eliminating Nefarious Distribution
of Smuggled Chinese Vapes Act of 2026'' or the ``ENDS Chinese Vapes Act
of 2026''.
SEC. 2. INCREASED CIVIL PENALTIES FOR FRAUDULENT, GROSSLY NEGLIGENT, OR
NEGLIGENT ENTRY OF UNAUTHORIZED ELECTRONIC NICOTINE
DELIVERY SYSTEMS.
(a) In General.--The Tariff Act of 1930 (19 U.S.C. 1304 et seq.) is
amended by inserting after section 592A the following:
``SEC. 592B. CIVIL PENALTIES FOR FRAUDULENT, GROSSLY NEGLIGENT, OR
NEGLIGENT ENTRY OF UNAUTHORIZED ELECTRONIC NICOTINE
DELIVERY SYSTEMS.
``(a) In General.--It shall be unlawful for any person to enter,
introduce, or attempt to enter or introduce an unauthorized electronic
nicotine delivery system into the customs territory of the United
States.
``(b) Penalties.--
``(1) In general.--A person who violates subsection (a),
whether through fraud, gross negligence, or negligence, shall
be subject (subject to paragraph (2)) to the following
penalties:
``(A) For a violation involving fraud, not to
exceed $5,000 per unit of unauthorized electronic
nicotine delivery system.
``(B) For a violation involving gross negligence,
not to exceed $1,000 per unit of unauthorized
electronic nicotine delivery system.
``(C) For a violation involving negligence, not to
exceed $500 per unit of unauthorized electronic
nicotine delivery system.
``(D) If the shipment containing the unauthorized
electronic nicotine delivery system involved
transshipment through a third country for purposes of
evading applicable duties, falsifying or concealing the
country of origin, or any other scheme designed to
evade applicable customs laws, an amount not to exceed
twice the amount of the penalty otherwise applicable to
the violation.
``(E) If the violation is the second or subsequent
violation of section (a) by the person during a 3-year
period, an amount not to exceed 3 times the amount of
the penalty otherwise applicable to the violation.
``(F) If a violation is described in both
subparagraphs (D) and (E), an amount not to exceed 5
times the amount of the penalty otherwise applicable to
the violation.
``(2) Maximum penalty.--The penalties imposed under
paragraph (1) with respect to a shipment containing an
unauthorized electronic nicotine delivery system may not exceed
an amount that is 1,000 percent of the estimated retail value
in the United States of the shipment.
``(3) Calculation of entries.--Each entry or attempted
entry in violation of subsection (a) shall constitute a single
violation, regardless of the number of units contained in the
entry.
``(c) Procedures.--The procedures set forth in section 592 for the
assessment, mitigation, collection, and judicial review of penalties
shall apply to penalties imposed under this section, except as
otherwise provided in this section.
``(d) Savings Clause.--Nothing in this section shall be construed
to limit the authority of U.S. Customs and Border Protection, the Food
and Drug Administration, the Department of Justice, or any other
Federal agency to pursue any civil, criminal, or administrative remedy
otherwise available under law with respect to unauthorized electronic
nicotine delivery systems.
``(e) Definitions.--In this section:
``(1) Estimated retail value.--The term `estimated retail
value in the United States', with respect to a shipment, means
the aggregate price at which the unauthorized electronic
nicotine delivery systems in the shipment would be sold to end
consumers in the ordinary course of trade in the United States,
as determined by the Commissioner of U.S. Customs and Border
Protection by regulation.
``(2) Person.--
``(A) In general.--The term `person' includes any
individual, corporation, partnership, limited liability
company, trust, or other entity.
``(B) Common ownership.--For purposes of subsection
(b)(1)(E), 2 or more persons shall be treated as a
single person if those persons are under common
ownership of 25 percent or more, share a majority of
officers or directors, or are otherwise under common
control, as determined by the Commissioner of U.S.
Customs and Border Protection by regulation.
``(3) Unauthorized electronic nicotine delivery system.--
The term `unauthorized electronic nicotine delivery system'
means an electronic nicotine delivery system that is not
authorized under section 910 of the Federal Food, Drug, and
Cosmetic Act (21 U.S.C. 387j), or any other provision of that
Act, for introduction or delivery for introduction into
interstate commerce.
``(4) Unit.--The term `unit' means each individual
electronic nicotine delivery system device, cartridge, pod, or
other discrete article intended for separate consumer use.''.
(b) Applicability.--Section 592B of the Tariff Act of 1930 applies
to the entry or introduction of, or attempt to enter or introduce, an
unauthorized electronic nicotine delivery system into the customs
territory of the United States after the date of the enactment of this
Act.
<all>