Theoretical and practical challenges of determining the duty of smuggled goods in Iranian criminal law

In the Anti-Smuggling in Goods and Foreign Exchange Law, the policy adopted against smuggled goods varies according to the type of goods. Smuggled goods are generally divided into three categories: prohibited goods, conditional permitted goods, and permitted goods. It is noteworthy that the legislature has delegated to decide on elimination or sale of permitted goods in the decision of the Council of Ministers (executor of the law) to make appropriate decisions in accordance with each conditions. According to the executive regulations of Articles 55 and 56 of the Anti-Smuggling of Goods and Currency" Act of 1392, in addition to currency, precious metals and petroleum products, any other commodity that is in serious need in the domestic market and does not harm domestic production and foreign trade can be sold and distributed domestically. The Ministry of Industry, Mines and Trade, Ministry of Agriculture and Ministry of health and medical education have been delegated to identify the issue. Analyzing and evaluating the criteria of these institutions in achieving the desired deterrence is a serious goal of this research.