Author(s): Ali Awad Al-Jabra
The Jordanian legislator regulated the legal provisions related to the duties and functions of the customs broker in Customs Law No. 20 of 1998 and its amendments. The customs broker prepares the customs data for the purposes of clearing the goods for the account of others according to what is stipulated in the law. Therefore, when it organizes these data and enters or takes out the goods illegally and in violation of the law, the criminal responsibility arises for him for these actions. If his action does not result in any violation of the customs law or any other legislation, his criminal responsibility shall not arise even if a smuggling offense was committed. This study sheds light on the concept of customs brokerage of the crime of customs evasion and the position of Jordanian law on the advancement of criminal responsibility for it and the solutions to its evasion.