This bill establishes new civil penalties under the Tariff Act of 1930 to combat the unlawful importation of unauthorized electronic nicotine delivery systems (ENDS) into the United States. It makes it illegal for any person to enter or attempt to enter such systems that are not approved under the Federal Food, Drug, and Cosmetic Act. The legislation introduces escalating penalties based on the intent of the violation. For fraud , the penalty can be up to $5,000 per unit; for gross negligence , up to $1,000 per unit; and for negligence , up to $500 per unit. These penalties can be multiplied for specific circumstances, such as up to twice the amount for evasion schemes, three times for a second or subsequent violation within three years, and five times if both conditions apply. However, the total penalty for a shipment cannot exceed 1,000 percent of its estimated retail value in the U.S. The bill defines "person" broadly to include various entities and clarifies that common ownership can link multiple persons for repeat violation purposes. It also specifies that each entry attempt constitutes a single violation, regardless of the number of units. The established procedures for penalty assessment and collection under existing law will apply, and the bill does not limit other federal agencies' enforcement authorities, with these new provisions applying to violations occurring after its enactment.