Customs Legislations play an important role in life on this planet, not only because it is sours of revenue, but also because it might be the tool by which the state secure its economy and social policies. This study contains an analytical research on the customs smuggling offence, as it very important in regards to the interests it threats and the security, economic, environmental and healthy aspects,... ect of the state. I highlighted this offence covering the historical background, definition from the lingual aspect and the terminological one, then I discussed the kinds of smuggling, and the two pillars, the physical and the moral, then I tended to clarify how to handle the case in lawsuit, and those restrictions, and the dispute settlement of the offence and its effects, and the penalties assigned to. The research contained conclusion identifying the results and recommendations which, if taking into consideration, will help in reaching a deep and more clear understanding to such crime, which will help in intensify the efforts and limit the commit of these crimes.