,,ii  #aaith ,,congress  #b;d ,session  
,s4 #dcjc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #ae     
7legislative day1 ,april #ad71 #bjbf,mr4
 ,cotton introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,tariff ,act of #aicj to      
provide for escalating civil penalties  
for fraudulent or negligent importation 
of unauthorized electronic nicotine     
delivery systems4  #a4 ,short title     
,this ,act may be cited as the          
,eliminating ,nefarious ,distribution of
 ,smuggled ,chinese ,vapes ,act of #bjbf
 or the ,,ends ,chinese ,vapes ,act of  
#bjbf4  #b4 ,increased civil penalties  
for fraudulent1 grossly negligent1 or   
negligent entry of unauthorized         
electronic nicotine delivery systems    
7a7 ,in general ,the ,tariff ,act of    
#aicj 7#ai ,u4,s4,c4 #acjd et seq47 is  
amended by inserting after section      
#eib;,a the following3  #eib;,b4 ,civil 
penalties for fraudulent1 grossly       

negligent1 or negligent entry of        
unauthorized electronic nicotine        
delivery systems  7a7 ,in general ,it   
shall be unlawful for any person to     
enter1 introduce1 or attempt to enter or
 introduce an unauthorized electronic   
nicotine delivery system into the       
customs territory of the ,united        
,states4  7b7 ,penalties  7#a7 ,in      
general ,a person who violates          
subsection 7a71 whether through fraud1  
gross negligence1 or negligence1 shall  
be subject 7subject to paragraph 7#b77  
to the following penalties3 7,a7 ,for a 
violation involving fraud1 not to exceed
 #e1jjj per unit of unauthorized        
electronic nicotine delivery system4    
7,b7 ,for a violation involving gross   
negligence1 not to exceed #a1jjj per    
unit of unauthorized electronic nicotine
 delivery system4  7,c7 ,for a violation
 involving negligence1 not to exceed    
#ejj per unit of unauthorized electronic
 nicotine delivery system4  7,d7 ,if the
 shipment containing the unauthorized   

electronic nicotine delivery system     
involved transshipment through a third  
country for purposes of evading         
applicable duties1 falsifying or        
concealing the country of origin1 or any
 other scheme designed to evade         
applicable customs laws1 an amount not  
to exceed twice the amount of the       
penalty otherwise applicable to the     
violation4  7,e7 ,if the violation is   
the second or subsequent violation of   
section 7a7 by the person during a      
#c-year period1 an amount not to exceed 
#c times the amount of the penalty      
otherwise applicable to the violation4  
7,f7 ,if a violation is described in    
both subparagraphs 7,d7 and 7,e71 an    
amount not to exceed #e times the amount
 of the penalty otherwise applicable to 
the violation4  7#b7 ,maximum penalty   
,the penalties imposed under paragraph  
7#a7 with respect to a shipment         
containing an unauthorized electronic   
nicotine delivery system may not exceed 
an amount that is #a1jjj percent of the 

estimated retail value in the ,united   
,states of the shipment4  7#c7          
,calculation of entries ,each entry or  
attempted entry in violation of         
subsection 7a7 shall constitute a single
 violation1 regardless of the number of 
units contained in the entry4  7c7      
,procedures ,the procedures set forth in
 section #eib for the assessment1       
mitigation1 collection1 and judicial    
review of penalties shall apply to      
penalties imposed under this section1   
except as otherwise provided in this    
section4  7d7 ,savings clause ,nothing  
in this section shall be construed to   
limit the authority of ,u4,s4 ,customs  
and ,border ,protection1 the ,food and  
,drug ,administration1 the ,department  
of ,justice1 or any other ,federal      
agency to pursue any civil1 criminal1 or
 administrative remedy otherwise        
available under law with respect to     
unauthorized electronic nicotine        
delivery systems4  7e7 ,definitions ,in 
this section3 7#a7 ,estimated retail    

value ,the term estimated retail value  
in the ,united ,states1 with respect to 
a shipment1 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 ,states1 as determined by the   
,commissioner of ,u4,s4 ,customs and    
,border ,protection by regulation4  7#b7
 ,person  7,a7 ,in general ,the term    
person includes any individual1         
corporation1 partnership1 limited       
liability company1 trust1 or other      
entity4  7,b7 ,common ownership ,for    
purposes of subsection 7b77#a77;,e71 #b 
or more persons shall be treated as a   
single person if those persons are under
 common ownership of #be percent or     
more1 share a majority of officers or   
directors1 or are otherwise under common
 control1 as determined by the          
,commissioner of ,u4,s4 ,customs and    
,border ,protection by regulation4  7#c7
 ,unauthorized electronic nicotine      

delivery system ,the term unauthorized  
electronic nicotine delivery system     
means an electronic nicotine delivery   
system that is not authorized under     
section #iaj of the ,federal ,food1     
,drug1 and ,cosmetic ,act 7#ba ,u4,s4,c4
 #chg;j71 or any other provision of that
 ,act1 for introduction or delivery for 
introduction into interstate commerce4  
7#d7 ,unit ,the term unit means each    
individual electronic nicotine delivery 
system device1 cartridge1 pod1 or other 
discrete article intended for separate  
consumer use4  4  7b7 ,applicability    
,section #eib;,b of the ,tariff ,act of 
#aicj applies to the entry or           
introduction of1 or attempt to enter or 
introduce1 an unauthorized electronic   
nicotine delivery system into the       
customs territory of the ,united ,states
 after the date of the enactment of this
 ,act4