The article discusses the crime of customs smuggling within the Unified Customs Law of the Gulf Cooperation Council (GCC) countries, where Dr. Mohammed Humaid Al-Mazmouhi highlights the challenges facing international trade due to this crime. He points out that customs smuggling hinders the economic benefits resulting from increased trade exchange. The legal system includes a definition of the smuggling crime and its elements, in addition to the legal basis for penalties. It also addresses the G...