The only thing I can think of is that if you go to the IFC Project Manager Dialog, in the bottom left corner you can see "IFC Groups". You can create a new IFC Group, give it a new name, keep the Dialog open, then select the elements of the assembly, and in the IFC Project Manager, click the "Show Model Selection in List" button. The selected elements will be selected in the IFC hierarchy. Now, you can click any of them and hold down your mouse button, then drag them onto the "New Relation" folder under the IFC Group you created. If you do that, when you export the model as IFC, the IFC Viewer (I tested it in Solibri) will display these IFC Groups the elements will be listed under the Group.
This is not an IFC Assembly but this is as close as I could get to what you are trying to do.
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