S. 4303

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4303 Introduced in Senate (IS)]

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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.
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