S. 4303 — ENDS Chinese Vapes Act of 2026

This section establishes civil penalties under a new section 592B of the Tariff Act of 1930 for any person who fraudulently, through gross negligence, or negligently enters, introduces, or attempts to enter or introduce an unauthorized electronic nicotine delivery system (ENDS)—i.e., an e-cigarette or vaping device not authorized by the Food and Drug Administration (FDA) for introduction into interstate commerce—into U.S. customs territory after enactment. Penalties are (1) up to $5,000 per unit for fraud, $1,000 per unit for gross negligence, or $500 per unit for negligence; (2) doubled for transshipments evading duties or customs laws; (3) tripled for second or subsequent violations within three years (treating related entities under common control as one person); and (4) quintupled if both apply, not to exceed 1,000% of the shipment's U.S. estimated retail value, with each entry or attempted entry a single violation regardless of units contained. Penalties follow section 592 procedures, without limiting other FDA, Customs and Border Protection, or Justice Department remedies.