المواجهة الجنائية الدولية لجريمة التهريب الكمركي دراسة جنائية – مقارنة
DOI:
https://doi.org/10.61353/ma.0160381Keywords:
customs smuggling, real smuggling, governance smuggling, duties, taxesAbstract
The basic interest that the legislator must protect and achieve the stability and continuity of society is to achieve social justice among the members of society has agreed international and Arab legislation among themselves.
On the criminalization of acts that constitute customs smuggling and has been developed for this purpose penal provisions to confront these acts، has been allocated workers in the institutions of these countries for customs control on their borders between countries، and this control takes several forms، the first of which is the subjection of goods entering or leaving to and from their territory to fees ((taxes) as customs، while the second picture is to prevent the entry or exit
Some types of goods in an absolute manner The third picture is embodied in the suspension of the entry or exit of some types of goods into the country on the subject of certain procedures regulated by import and export laws.
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