Smuggling is a type of undesirable trade that ignores trading regulations and disrupts the country's economic development goals and plans. In the legal texts of our country, some examples of smuggling are known as violations and some of them are called crimes. The current research, which was carried out by descriptive-analytical method, has shown that goods smuggling occurs in two ways: by abusing the intelligence of the perpetrators and by relying on the physical strength of the perpetrator. Although at first glance it seems that the criminalization of smuggling has been done to protect the financial rights of the government and prevent the perpetrators from evading customs duties; But a closer look at the examples of this crime shows that there are several reasons for smuggling criminalization; Such as providing public health, protection of natural resources, preservation and protection of national and religious identity. The purpose of this article is firstly to criminalize all examples of smuggling and secondly to determine differential punishment for different forms of smuggling in the legal texts so that each form of this crime be answered according to the range of evil effects it leaves behind.