الآليات القانونية للمصالحة في جريمة التهريب الجمركي : دراسة في التشريع الفلسطيني و المقارن

Abstract EN

The paper sheds light on the issue of reconciliation in the crime of customs smuggling, as it is the best way to settle customs disputes in an amicable manner without resorting to the judiciary.

The two researchers review the essence of the crime of customs smuggling in Palestinian, Jordanian and Sudanese law, their compatibility in criminalization, their differences in the method used for smuggling, and what the Palestinian and Arab legislators have shown regarding this crime.

Settlement of the customs dispute through reconciliation, in addition to the harmony and difference of Palestinian legislation with the rest of the Arab legislation.

Finally, the conclusion of the research included its findings and recommendations.