Abstract
The huge difference in the price of Iran's fuel across borders due to national subsidies to oil products and the fuel crisis in neighboring countries has caused smuggling of heavy goods to account for the highest rates of trafficking in goods from inside the country. Increasing fuel trafficking from the borders of the country is due to the huge difference in fuel prices in Iran with neighboring countries. In addition to the severe blows that the smuggling of these drugs causes on the economy of the region and the country, it leads to a false crisis and its dangers. Different perceptions of existing laws are different and various from the laws on similar issues, including the problems faced by the judiciary and government departments in counteracting the violations of fuel products. This study, considering the shortcomings and shortcomings of the smuggling of gas in the Iranian customs as well as the manner in which services are provided by customs, is to investigate the deterrent factors of smuggling fuel and oil products. For this purpose, a research was carried out at the customs level of the Mahirood border zone. Keywords: Smuggling, Iran Customs, Border Areas, Oil Products, Customs Rules. DOI : 10.7176/RHSS/9-12-08 Publication date :June 30 th 2019
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