Customs Smuggling Crime in The United Arab Emirates: An Analytical Study Between Islamic and Civil Law

In view of the increase in financial and commercial activity in the country in recent years resulting from economic openness and the consequent complexity of laws and regulations that regulate the process of combating smuggling of all kinds and complexity, and the opportunities that this provides for those who do not observe the sanctity of the law to tamper with security and the national economy, and the requirements to combat this epidemic of preparing cadres armed with legal thought to stand and be stationed on the first line of defense and in defense of the country's soil, security and economy, we have worked hard to lay the foundations of the theory of customs smuggling. In the light of jurisprudence and the judiciary and their departure from the rules of criminal jurisdiction. The aim of the study is to clarify the role of Sharia and law in confronting customs smuggling, so this study uses the descriptive, analytical and inductive approach by observing reality, sources, laws and the office approach to know the purposes of Sharia. After collecting the data, it will be analyzed to produce comprehensive and innovative research results. Among the results of this study are the following: The UAE Customs Law regulates the punishment of customs smuggling crimes through administrative procedures in the first place and then to the competent judiciary.