Smuggling of goods, known as one of the most obvious instances of economic crimes, has done irreversible harms to the economic systems of countries through placing obstacles in the way of productive investment, undermining healthy competitions in business, and finally forming and expanding underground and hidden economies. Creating the areas of money laundering and committing transnationally organized crimes, smuggling jeopardizes the economic and political security of countries seriously. On the other hand, committing smuggling crimes in groups has led to the expansion and intensification of such actions and made it quite difficult for the criminal justice systems to identify and deal with them. Organized crimes, which are among more evolved forms of group crimes, influence different areas of society because such crimes are compulsorily accompanied by the prevalence of bureaucratic and financial corruption. In addition, such crimes have negative impacts on the cultures of societies. Based on the proportionality of crimes, punishments, and distributive justice and the theory of punishment, criminal policy makers, therefore, have considered the quality of committing smuggling crime, such as organization, in order to effectively deal with this phenomenon in different countries. They have also showed differentiating and strict reactions to this type of crime. The aim of the current study was to investigate the theoretical concepts and foundations of organized smuggling of goods in Iran and Turkey. It was also intended to study the legal approaches adopted by these countries to this type of crime along with the similarities and differences of their legal systems.