Under which regulation can any vessel involved in revenue fraud be seized?

The correct choice pertains to 19 USC § 1589a(3), which specifically addresses the authority to seize vessels involved in revenue fraud. This regulation empowers Customs and Border Protection (CBP) to take enforcement actions, including the seizure of vessels, when there is evidence of fraud that impacts revenue collection.

The language in this section outlines the circumstances and types of activities that may lead to such seizure, emphasizing its role as a tool for the enforcement of customs laws and the protection of revenue. Therefore, violations associated with revenue fraud invoke this statute directly, making it applicable to scenarios involving the unlawful activity of vessels engaged in actions that undermine revenue obligations.

Other options relate to different aspects of customs regulations or enforcement authority but do not specifically focus on the seizure of vessels due to revenue fraud. This distinction is important as it highlights the tailored nature of the regulation that empowers the seizure based on revenue-related offenses.