The legal element of the crime of smuggling of goods in the text of the law has revealed thatit criminalizes the act committed against customs laws and regulations, so that no act can be considered against that unless it exists. Considering the seriousness of this criminal phenomenon and harming the interests of the society, Iraqi and Iranian legislators have recognized the crime of goods smuggling with special legislation by enacting the laws that the legislator wanted to deal with, and examining the characteristics of the legal pillar of goods smuggling, which includes legislation of the crime and the determination of the punishment by the legislator, reducing the authorities of the judges and the usability law for the accused which is necessary and essential. The study disclosed that the criminalization of the smuggling of goods is considered inboth countries, and the delegation of authority is also well-thought-out, and on the other hand, the authorities of the judges in the two countries are diverse in the field of goods smuggling. Also, the results exposed that there is no mention of non-retroactivity in the Iraqi Customs Law and the Law on Combating Goods and Currency Smuggling in Iran, and both legislators refer to the Penal Law

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