The criminal offense of smuggling of goods in the Republic of Kosovo is a subject of fundamental importance for the economic and social development of this country and as suvh will be trated in this paper from the theoretical and practical aspect. According to the data presented in this paper, although in official statistics the smuggling of goods is relatively little presented, it is a worrying phenomenon because smuggling of goods damages the budget of the state by hundreds of millions of Euros each year. This damage becomes even more worrier because of the fact that the Kosovo’s revenues depand mostly from customs and taxes. Kosovo is facing many challenges and problems in the fight against criminality, especially the economic one. This paper presents a set of ideas on how the performance of criminal justice system in the fight against the phenomenon of smuggling of goods. For the preparation of this paper, legal, comparative, descriptive, survey and statistical methods were used.; Kazneno djelo krijumčarenja robe u Republici Kosovo je tema od temeljne važnosti za ekonomski i socijalni razvoj ove zemlje i kao što će biti objašnjeno u ovom radu s teorijskog i praktičnog aspekta. Prema podacima iznesenim u ovom radu, iako je u službenim statistikama krijumčarenje robe relativno malo predstavljeno, to je zabrinjavajuća pojava jer krijumčarenje robe šteti državnom proračunu za stotine milijuna eura svake godine. Ova šteta postaje još zabrinjavajuća zbog činjenice da se prihodi na Kosovu uglavnom oslanjaju na carine i poreze. Kosovo se suočava s mnogim izazovima i problemima u borbi protiv kriminaliteta, posebno gospodarskog. Ovaj rad predstavlja skup ideja o tome kako djeluju kaznenopravni sustavi u borbi protiv fenomena krijumčarenja robe. Za pripremu ovog rada korištene su pravne, usporedne, opisne, anketne i statističke metode.