Abstract

Customs regulations determined in each country, regarding monitoring the import and export of goods and payment of customs duties are a critical source of government revenue. Naturally, people regarding economic gains as well as import and export of prohibited goods, the customs regulations are violated. So initially it is necessary to define the recognition and awareness of customs offenses. Then check the rules and regulations relating to customs matters and deal with violations of customs law can shed light on these crimes, criminal policy governing the use of the penal system and the principles and techniques of successful experiences of other judicial systems, to set a modern criminal policy, be consistent and purposeful action. Understanding the elements and items of the crime are also useful in the fight against this criminal phenomenon.

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