Through this study we intend to demonstrate the need to amend art. 274 of Law no. 86/2006 on the Customs Code. At this moment, the criminal legislation that incriminates the assimilated smuggling offence, provided in art. 270(3) of Law no. 86/2006 related to art. 274 of the same normative act, leads to exaggerated punishments, with deprivation of liberty, as related to the concrete social danger of the acts for which the defendants are prosec...