Mohammad Abdalla Mohamed AlAliHasnizam Hashim2024-05-302024-05-302023-03-17Abdulah, N. A., Abdul Mutalib, M., Saffinee, S. S. et al. (2023). In The 4th International Conference of Postgraduate Students and Academics in Syariah and Law 2023 (4th INPAC 2023). USIM Press.e-ISBN: 9786297534947https://fsu.usim.edu.my/proceeding/https://oarep.usim.edu.my/handle/123456789/16690The 4th International Conference of Postgraduate Students and Academics in Syariah and Law 2023 (4th INPAC 2023) “Pengajian Syariah dan Undang-Undang dalam Mendepani Cabaran Kontemporari” Editors (Malay & English) : Nur Aina Abdulah, Mashitah Abdul Mutalib, Siti Syahirah Saffinee, Nur Al-Farhain Kamaruzaman, Zizi Azlinda Mohd Yusof, Mualimin Mochammad Sahid, Hussein 'Azeemi Abdullah Thaidi, Muhammad Aunurrochim Mas'ad Saleh, Haliza A. Shukor, Mariam Saidona Tagoranao. Editors (Arabic) : Munir Ali Abdul Rab, Mahmoud Mohamed Ali Mahmoud Edris, Nurul Ain Binti Hazram, Ahmad Zaki Salleh, Baidar Mohammed Mohammed Hasan, Setiyawan Bin Gunardi, Fithriah Wardi, Lutfi Bin Mohamed Zain Organizer: Faculty of Syariah and Law 17 March 2023In 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 .othercustoms smuggling, Sharia, law, punishment, preventive measuresArticle254263