اليوم السابع
اليوم السابع
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The article discusses the legal provisions related to customs smuggling crimes according to Customs Law No. 207 of 2020. Article 77 of the law outlines the situations considered to constitute smuggling, which include concealing goods, discharging goods in ports or airports not designated for such purposes without permission, shortages or substitutions in the goods, tampering with markings, possessing smuggled goods for the purpose of trade, and the fictitious exportation to reclaim taxes. The law also includes definitions and other actions deemed to be smuggling aims—such as evading taxes or violating customs regulations—even if the goods themselves are not seized. These provisions are designed to protect the rights of the state and facilitate monitoring of the movement of goods.
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