The smuggling resembles cheating or tax evasion, as: the manner in which it is committed is subject to misleading customs, for example by unrealistically declaring it and dispensing in whole or in part of acts of circumvention from the application Legal norms. The main damage to the smuggling offense is the state, its rights in relation to the import and export of goods. The demobilization and annihilation of offenders is only through the correct encroachment of smuggling by severely punishing those who violate the law in a healthy economic circuit that is characterized by effective control that can lead to detention of customs offenses. Considering that the smuggling crime knows new forms depending on the evolution of society and that it is an important problem facing the economy of all states, especially in the crisis period that Europe is going through at present, the implementation and functioning of the measures imposed by the legislation Are not enough, therefore, the continuous harmonization of laws is required, depending on the new ways in which the offenses are manifested.