افتراقی شدن قاچاق کالا و ارز در سیاست کیفری تقنینی ایران

Iran’s legislative criminal policy toward the smuggling of goods and currency has been formulated based on a differentiated approach in criminalization and penalization. This approach, by distinguishing between crimes and administrative offenses, expanding the scope of criminalization, referring to special laws, and criminalizing organized smuggling, provides a specific framework for confronting this phenomenon. The present study has been conducted through a descriptive–analytical method by examining relevant laws, regulations, and judicial decisions. In the analytical process, the evolution of legislation and the foundations of differentiation in the field of smuggling are first explained, followed by an examination of how criteria such as organization, the nature of the goods, and their economic value are applied in determining punishments. The findings show that the legislator has used the criterion of organization to aggravate penalties and has expanded the criminal liability of legal persons to enhance deterrence and ensure criminal justice. Moreover, by restricting the application of leniency institutions such as suspension of prosecution, deferral of judgment, statute of limitations, and exemption from punishment, a strict policy has been adopted toward smuggling offenses. Nevertheless, shortcomings such as incomplete enforcement of regulations, overlapping institutional jurisdictions, and a lack of coordination between executive and judicial bodies have reduced the effectiveness of this differentiated policy. Accordingly, it is recommended that while maintaining the differentiated framework of criminalization and penalization, reforms be made in supervisory and enforcement mechanisms to strengthen deterrent effectiveness and the realization of criminal justice in combating the smuggling of goods and currency.