((a)) ** In general** Notwithstanding any other provision of law, the Secretary, under such terms and conditions as the Secretary considers appropriate, shall enter into contracts and incur obligations with one or more persons for collection services to recover indebtedness arising under the customs laws and owed the United States Government, but only after the Customs Service has exhausted all administrative efforts, including all claims against applicable surety bonds, to collect the indebtedness.

((b)) ** Contract requirements** Any contract entered into under subsection (a) shall provide that—

((1)) the Secretary retains the authority to resolve a dispute, compromise a claim, end collection action, and refer a matter to the Attorney General to bring a civil action; and

((2)) the person is subject to—

((A)) to the extent provided in subsection (m) of such section; and

((B)) laws and regulations of the United States Government and State governments related to debt collection practices.

((c)) ** Payment of costs** The debtor shall be assessed and pay any and all costs associated with collection efforts pursuant to this section. Notwithstanding , any sum so collected shall be used to pay the costs of debt collection services.section 3302(b) of title 31