Comprehensive Drug Penalty Act of 1984

Title I: Controlled Substances Provisions - Comprehensive Drug Penalty Act of 1984 - Amends the Controlled Substances Act to subject to forfeiture all land (or a portion thereof) and buildings used for holding or storing or cultivating controlled substances or materials used to manufacture such substances except if done without the knowledge or consent of the owner.

Provides that a proceeding for forfeiture may be brought in the judicial district in which the defendant owning such property is found or in the judicial district in which the criminal prosecution is brought.

Establishes within the Treasury a revolving fund known as the Department of Justice Forfeiture Fund. Allows the fund to be used for the payment of rewards for information that results in a forfeiture and for the expenses incurred in a forfeiture action. Requires deposit in this fund of proceeds and profits forfeited as a result of drug violations. Authorizes appropriations from the fund for FY 1984 through 1986.

Sets the maximum reward for information at $250,000.

Amends the Controlled Substances Act and the Controlled Substances Import and Export Act to increase the maximum authorized fines for certain drug offenses. Permits imposition of an alternative fine up to twice the gross gain derived from the offense.

Provides judicial procedures for seizure of property subject to criminal forfeiture.

Title II: Tariff Act Provisions - Amends the Tariff Act of 1930 to provide for the seizure of vessels, aircraft, merchandise, or baggage valued at $100,000 or less except in the case of conveyances used to import, export or transport controlled substances, for which there is no limit to the value of items that may be seized. Requires written notice of such seizure to all interested parties. Increases the surety bond for any person claiming interest in the seized property to $2,500, or ten percent of the value of the claimed property, whichever is less (but not less than $250.) Allows the Customs Service to destroy or otherwise dispose of forfeited property valued at less than $1,000 if the expense of keeping such property is disproportionate to its value.

Establishes in the Treasury the Customs Forfeiture Fund to pay for maintenance of forfeited property, awards to informants, liens, mortgages, and the purchase of evidence of any violation.

Requires the deposit in such fund of all proceeds from the sale and disposition of property forfeited under customs law.

Allows transfer of the property for forfeiture under State law.

Increases from $50,000 to $250,000 the award of compensation given to informers for information leading to forfeiture.

Grants customs officers arrest authority and the right to carry firearms.

Repeals provisions of the Internal Revenue Code dealing with customs officers' law enforcement authority to conform to this Act.

Title III: Effective Date - Sets forth an effective date.