Prevention of the phenomenon of goods smuggling with the approaches of the amended law to combat goods and currency smuggling approved in 1401

Document Type : Technical-Scientific

Author

Assistant Professor, Department of Law, Islamic Azad University, Rasht Branch

Abstract

The phenomenon of goods smuggling in our country is important as an economic and social challenge in addition to the negative economic effects. Today, this phenomenon, in addition to being a serious threat to free trade, imposes a lot of costs on the economic body of the country. Smuggling of goods on the one hand reduces the customs and tax revenues of the government and on the other hand it causes fruitless outflow of currency, massive flight of capital, increase in unemployment, decrease in domestic industrial production, etc. One of the most important examples of the underground economy is the phenomenon of smuggling of goods and currency, which disrupts the economic information system of the country. If the government commits smuggling, in addition to rejecting the property, and in the absence of the same property, rejecting its value, depending on the case, according to the conditions and facilities, frequency and degree of the crime, to pay a cash fine of up to five times the value of the smuggled property in riyals and whipping up to 74 Hit is punished, and in the case of prohibited goods and exclusive goods, in addition to the above punishment, he will be sentenced to imprisonment for up to two years. According to Article 39 of this law, "in the case of smuggling of items whose import or export is prohibited or belongs to the government, in addition to confiscating the property, the perpetrators will be sentenced to pay a fine equal to twice its value and to imprisonment from two months to two years." On the other hand,

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