The phenomenon of smuggling, as one of the persistent problems in economic and legal systems, is considered a serious threat to economic security, tax justice, and public trust in the rule of law. Containing this phenomenon requires an efficient legislative structure, a coherent criminal policy, and institutional cooperation between the forces. In Iranian and French law, although the legislator has turned to criminalization and the provision of criminal, administrative, and economic enforcement guarantees in the fight against smuggling, numerous challenges such as the overlapping jurisdiction of institutions, the dispersion of regulations, the weakness of monitoring the implementation of laws, and the inconsistency between economic and criminal policies have made the effectiveness of the laws face shortcomings. In this study, while examining the theoretical foundations and legislative policies of the two countries, an attempt is made to analyze and compare the existing legal and executive mechanisms in the field of preventing and combating smuggling in order to clarify the level of efficiency and coherence of each country's legislative system in dealing with this phenomenon. The research findings show that in Iranian law, despite the adoption of numerous laws, including the Law on Combating Smuggling of Goods and Currency (1932 and subsequent amendments), the lack of legislative coherence and weakness in the effective implementation of legal provisions have prevented the achievement of the anticipated goals; while in French law, the integration of criminal, customs, and economic policies within the framework of a coherent system has played an important role.