Which agency has the authority to assess and collect civil penalties for customs violations?

The agency that has the authority to assess and collect civil penalties for customs violations is Customs and Border Protection (CBP). This agency is primarily responsible for enforcing U.S. customs laws and regulations, which include inspecting goods and ensuring compliance with various trade laws. It has the jurisdiction to determine if customs violations have occurred and to enforce penalties accordingly.

CBP's role encompasses not just the collection of tariffs but also the oversight of import/export compliance, thus making it essential for maintaining the integrity of U.S. borders and trade policies. The ability to conduct assessments and impose penalties is crucial for deterring violations and ensuring that importers adhere to legal requirements, such as accurate declaration of values and proper documentation.

In the context of the other agencies, the FBI focuses on federal criminal investigations and enforcement of federal laws but does not handle customs regulations. ICE, while involved with immigration and customs enforcement, is not primarily tasked with civil penalty assessments for customs violations; rather, it deals more with criminal enforcement related to customs. The DEA is focused on drug enforcement and does not play a role in customs violations of this nature. Therefore, CBP is the correct answer as it holds the specific authority in this area.