In a number of ways, “Harold and Kumar Escape from Guantanamo Bay” is a perfect comedy sequel. The stakes are higher, the innuendo is raunchier, the satire is sharper and there’s more Neil Patrick Harris. What more could you want?

The film begins immediately after the first one ends and jumps right back into marijuana-related shenanigans. On their way to Amsterdam, Harold (John Cho, “American Pie”) and Kumar (Kal Penn, “The Namesake”) are caught using a bong on the airplane. Security assumes it’s a bomb and that Harold and Kumar are terrorists. A racist Homeland Security officer (Rob Corddry, TV’s “The Daily Show”) sends the duo off to Guantanamo Bay, where they quickly escape and return to America.

Our heroes then travel the country trying to figure out a way to clear their name. On the way, Harold and Kumar reflect on loves lost, racism in America and the nature of friendship. And, of course, they meet up with Neil Patrick Harris again.

I saw “Escape from Guantanamo Bay” at this year’s South by Southwest film festival, not knowing what to expect because I hadn’t seen the first film, “Harold and Kumar Go to White Castle,” yet. Scandalous, I know. But the screening of this movie was the most fun I had that week. The audience was completely psyched, cheering throughout the opening credits. Sometimes they laughed so hard that the next joke couldn’t be heard.

Despite not being familiar with the original, I really liked “Escape from Guantanamo Bay.” The premise of Harold and Kumar finding themselves in situations where they expect one thing or person and get something completely different never seems to get old. The sequel finds so many ways to deliver variations on that punchline and make it relevant to today’s social issues. This is a surprisingly smart movie.

But don’t let the political intelligence of the film turn you off if you’re just looking for an obscene gross-out comedy. The movie absolutely earns its R rating just in the first 10 minutes. “Escape from Guantanamo Bay” features a number of sights that will score some very disgusted (yet amused) reactions from an audience.

Jon Hurwitz and Hayden Schlossberg, the writers of the first film, step up to the director’s chair for the sequel. The team uses its knowledge of the script to make a movie that progresses from the first and adds depth to its characters.

Speaking of which, John Cho and Kal Penn have to be this generation’s great comic duo. I’m not saying they necessarily deserve to be ranked with past greats like Abbott and Costello, Bob Hope and Bing Crosby, or even David Spade and Chris Farley. But as far as stoner comedy goes, they’re definitely funnier than Cheech and Chong.

If you’re easily offended, “Harold and Kumar Escape from Guantanamo Bay” isn’t for you. But if you’re a fan of the first film or if you just enjoy an outrageous comedy, check it out. Don’t forget to stay until the end of the credits for the completely insane surprise ending. It’s a terrific finish to a consistently shocking and hilarious movie.