Customs Law No. 207 of 2020 defines the provisions related to customs smuggling, the acts and violations considered smuggling, and sets specific standards.

Article 77 states that the following acts are considered smuggling:

• Travelers hiding goods in their possession from customs officials when exiting or entering the customs area with the intent to smuggle.
• Unloading goods at ports not designated for that purpose without the approval of the authority, or throwing them from ships or equivalent within maritime control areas, the Suez Canal and its lakes, passages, or Nile estuaries.
• Unloading goods from aircraft at airports not designated for that purpose without approval, or throwing them during air transport.
• Unexplained loss, shortage, or alteration of goods in transit or stored in customs departments, warehouses, free markets, free zones, or special economic zones.
• Hiding goods or attempting to remove them from customs or free zones without following prescribed procedures.
• Submitting forged or fabricated documents or invoices.
• Hiding, erasing, removing, or falsifying distinguishing marks on goods or placing false marks on them or their packaging.
• Possessing foreign goods with the intent to trade, knowing they are smuggled or violating regulations regarding prohibited goods.
• Transferring ownership of goods released under special customs regimes or fully/partially exempted goods prohibited from disposal without authority approval, payment of taxes and fees, and meeting import conditions.
• Disposing of goods rejected by customs control contrary to regulations on prohibited goods.
• Possessing cigarettes, cigars, tobacco, and alcoholic beverages exempt from customs tax with intent to sell, display for sale, or presence in public places.
• Fictitious export of goods to reclaim customs tax or other taxes or guarantees provided.
• Manipulating samples of goods released by customs to reclaim customs tax or other previously provided taxes or guarantees.

Any other act aimed at evading all or part of the customs tax or violating regulations on prohibited goods is also considered smuggling. Failure to seize goods does not prevent proving smuggling.