One of the most dangerous offenses that, due to its specific characteristics, threatens the economic, social, and even political security of the society, is the organized crime that, as the advancement of science and technology on the global arena, manifests itself in new forms. Of the newest types of organized crime that has roots in almost all countries, It would be referred to organized smuggling. Organized smuggling includes drugs trafficking and different kinds of goods and currencies. The criminal groups are using the powerful tools and influence of official departments of the society and their corruption, allocate themselves a very high volume of smuggling goods and currencies. Legislator of the Islamic Republic of Iran with the approval of the “Anti- Smuggling Goods and Currencies Act “ and the Islamic Penal Code 1392, An important step was taken to deal with the perpetrators of organized crime, especially smuggling of goods and currency. This Act does not consider organizing as a factor in the crime of smuggling goods and currency, but also has been identified as an independent crime under the name of organized smuggling and coping with it.