Compensation

The Objective of Penal Policy in Customs Offenses

Hawar Essa Mohammed Ali, Othman Mustafa Abdulla

In order to accomplish the goals that the customs law endeavors to attain and safeguard, the Iraqi customs legislative has implemented harsh penalties, including the death penalty and life imprisonment, with the goal of eliminating customs offenses that pose a threat to important national and cultural interests, such as the smuggling of cultural artifacts. In order to combat crimes that harm the nation's wealth and treasury revenues, it has also established jail time and life imprisonment. By preventing such crimes, this practice serves as a public deterrent. Offender of customs laws and regulations are then subject to financial penalties, such as fines and confiscation. Therefore, the goal of this process is to compensate for the damage done to national assets. Despite this, it imposes administrative penalties, including the refusal to conduct business and the implementation of a customs reconciliation process. Of course, this has been reserved mainly for traders and customs-border commuters, with the goal of preventing such society groups from being involved in customs violations, which would result in private deterrence, particularly in such offenses. As a result, we concluded that the aims of customs penalties are general and specific deterrence of customs crimes, compensation to the public treasury, protection of the country's financial and economic wealth, sustainable development of domestic production, and prevention of the decline of the public sector.