Smuggling of goods and currency is one of the major crimes that have affected the various cultural, social and economic spheres of Iranian society. It is clear that controlling this from crimes and preventing their widespread scale and harmful consequences is one of the most important goals of the legislator and the goals set for executive and judicial activists; But in this regard, Iran's criminal paper policy has not been properly implemented and, therefore, has not achieved a tangible and acceptable achievement of criminal and judicial law; In this study, with the critical evaluation of the Anti-Smuggling Law and Currency (1392), we analyzed the measures taken to prevent smuggling and also identify the causes of the ineffectiveness of criminal measures in terms of criminal theories. As a result of this research, it can be said that although the Iranian legislator has come to the issue, he has not used scientific findings and criminological achievements formally and deliberately in the formulation of criminal policy and the result has been a law whose general spirit is alien to justice and fairness. Expansion of the undemocratic economy, damage to criminal law, monetization of the state beforehand, and the victimization of the shellfish, will be among the results of the implementation of this law.