Published Investigation
Import Fraud: Undeclared ENDS Products via West Coast Ports
Systematic customs misclassification of electronic nicotine delivery systems
Executive Summary
This investigation reveals a pattern of systematic customs misclassification used to import unauthorized ENDS products through West Coast ports, primarily Long Beach and Los Angeles.
Key Findings
- Customs Misclassification — Products classified under incorrect HTS codes to avoid tobacco product import restrictions.
- Volume Analysis — Import records suggest over $2M in undeclared ENDS product value over a 12-month period.
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