Criminal responsibility arising from recidivism in customs smuggling crimes under the effective Iraqi customs law

Abstract

That the crime of customs smuggling is one of the serious crimes affect-ing the economies of countries, so countries strive to confront these crimes and eliminate them or reduce them, and they tend through their employees working in their institutions to impose customs control on their borders and subject all operations of entering and exiting goods to that control and im-posing fees (Taxes) on the entry and exit of these goods, and tend to prevent the entry or exit of specific types of goods absolutely for various consider-ations, and those countries tend to restrict the entry and exit of some goods except after carrying out the procedures required by import and export laws. Therefore, the majority of countries tend to protect their revenues result-ing from the entry and exit of goods through their customs borders. When someone commits acts that affect the proceeds of customs revenues, this is a crime punishable by law because it violates the legal provisions set by the legislator, which requires the imposition of one of the penalties set by the latter from The purpose of deterring the perpetrator of the crime from the possibility of committing other crimes, as well as deterring others from his behavior. But the perpetrator of the customs crime may tend to re-commit another crime that constitutes a violation of the customs law, which reflects the criminal risk of the offender. And his insistence on continuing to commit violations, in addition to the fact that his return to committing the crime is evidence that the crime did not achieve sufficient deterrence. Therefore, the legislature in most countries has tended to tighten the penalties on the of-fender who returns to the crime in order to deter him and prevent his return to committing crimes.