Non-criminal prevention of customs smuggling in Iran's criminal policy

The phenomenon of smuggling of goods is one of the most important challenges of civil society and the criminal justice system today. Increasing the rate of committing this type of crime as one of the examples of economic crimes and its relationship with the phenomenon of corruption, which has intensified the consequences and harmful effects on various parts of the economic, political and social system. Therefore, in this study, we examine non-criminal methods of smuggling goods.

This research has been done in terms of practical purpose and in terms of collecting information by documentary method and by studying valid laws and sources and the obtained information has been analyzed descriptively-analytically.

The nature of the crime of smuggling of goods has been considered by the legislator both in the law of smuggling of goods and currency and in the law of customs affairs. Regarding the harms of smuggling of goods, it can be said that smuggling of goods reduces the customs and tax revenues of the government on the one hand, and on the other hand causes the fruitless outflow of currency, massive capital flight, increased unemployment, reduced domestic industrial production, and so on. Tariff rates have also been cited as the cause of the creation and expansion of illegal smuggling activities.