It's an easy comedy about a gangster (Joe Pesci) who has to undertake the delivery of the eight decapitated heads (in a duffel bag) of his bosses enemies but whilst travelling to his boss the duffel bag gets mixed up with an identical bag belonging to an unsuspecting tourist. Then more fun ensues....
Obviously, the return of the duffel bag is of paramount importance to Joe Pesci!! So he undertakes quite a few capers to re-acquire the duffel bag.
It goes without saying that this isn't academy award winning material, but Joe Pesci "owns" the movie whilst playing a belligerent, grumpy, rude, and obnoxious gangster who will go to any measure to deliver the "parcel" to his boss. His neck is on the line if it isn't delivered.
There are some good performances from George (perma-tan) Hamilton and Dyan Cannon to add extra acting depth to the movie.
For a general sit-down comedy with plenty of laughs, based on a gruesome subject then this film is great.