The crime of customs smuggling is based on two basic principles, which are the principle of justice and the principle of expediency. Therefore, the study will address the crime of customs smuggling and will shed more clarification on this crime, by defining the crime and its elements. In view of the importance of the crime as one of the economic crimes because of its reflection and impact on the economic and financial conditions of countries, the legislator gave it special importance by dedicating special procedural provisions to it, represented in the restriction imposed by the legislator in the inability to initiate a public suit except with a special request submitted by the authority concerned with customs, as well as the possibility of terminating the public suit by following a special mechanism and procedures, which is known as a conciliatory settlement, and that is considered a departure from the requirements of the Code of Criminal Procedures. The study will discuss this by following the analytical approach of the texts and articles of the Unified Customs Law of the Arab Gulf Countries. In the first chapter, the study will focus on the procedural provisions of the crime represented in the request to initiate a public suit, its definition, conditions, and the crimes in which the request may be submitted. And in the second chapter, we will discuss the implications of submitting the request to file the public suit, and its impact on the multiplicity of accused, and the multiplicity of crimes. The third chapter will discuss the waiver of the request and its impact on the public suit, and the multiplicity of accused, as well as its impact on the crimes related to the crime of customs smuggling. This study hopes to present some procedural and legal concepts of the crime of customs smuggling as a contribution from us to solidify the legal culture.