A bill to amend title 18 of the United States Code to increase the penalties for smuggling goods into the United States.

Amends the Federal criminal code to increase the maximum term of imprisonment from five to 20 years for smuggling goods into the United States. Directs the U.S. Sentencing Commission to amend the Federal sentencing guidelines to provide sentencing enhancements for any such offense that results in a person's death, while ensuring that there is reasonable consistency with other Federal sentencing guidelines and avoiding duplicative punishments for substantially the same offense.