This bill amends the Tariff Act of 1930 by creating a new section, 592B, to specifically address the unlawful importation of unauthorized electronic nicotine delivery systems (ENDS). It makes it illegal for any person to enter or attempt to enter such systems into the customs territory of the United States. This measure aims to strengthen enforcement against the illicit trade of these products. The legislation establishes a system of escalating civil penalties based on the importer's intent. For fraudulent violations, the penalty can be up to $5,000 per unit, while gross negligence carries a penalty of up to $1,000 per unit, and negligence up to $500 per unit. Additional multipliers apply if the importation involves evasion tactics, such as transshipment or falsifying origin, or if it is a repeat offense within a three-year period, potentially increasing penalties by up to five times the base amount. The maximum penalty for a single shipment is capped at 1,000 percent of the estimated retail value in the United States. An "unauthorized electronic nicotine delivery system" is defined as one not authorized under the Federal Food, Drug, and Cosmetic Act, and these new provisions apply to importations occurring after the bill's enactment.