offense

Today, the criminal liability of legal entities is accepted in various legal systems. In the Iranian legal system, as a general rule, this responsibility has been accepted by the Islamic Penal Code. Some crimes are characterized by the fact that the legislator has adopted a differential criminal policy in dealing with them, and the approach of the Anti-Trafficking in Goods and Foreign Exchange Law in dealing with the crime of smuggling goods and foreign exchange is one of the examples of the crystallization of this differential policy. Is. This differential approach in responding to the delinquency of legal entities has also manifested itself. The Anti-Trafficking in Goods and Foreign Exchange Law, in addition to Articles 67 and 70, deals with the issue of criminal liability of legal persons in the crime of smuggling of goods and foreign exchange and the differential response to the crimes committed by them. Of course, the law on combating smuggling of goods and currency in this area has many ambiguities, the elimination of which is a necessity to achieve an effective criminal policy.