The discussion of the efficient regulation of the competence of regulatory institutions in dealing with the smuggling of goods and currency in Iran and the countries under study is very important for the balance, prosperity, and development of the economic system.The aim of this study is to explain the competence and authority of supervisory institutions in combating the phenomenon of smuggling of goods and currency in line with the economic growth and development of the countries under study. The present study, using a descriptive-analytical method and a comparative approach, has shown that by examining the relevant laws and regulations, the jurisdiction and authority of the supervisory institutions in the field of goods and currency smuggling do not overlap as much as they should, and perhaps do not overlap with each other; because according to the provisions of the Law on Combating Goods and Currency Smuggling, all of these institutions have specific and related duties. Some of these institutions are responsible for detection, some for investigating related crimes, and some act as policy-making and planning authorities, such as headquarters and commissions in provincial centers. It seems that the competence and authority of these institutions, on the one hand, complement each other in a way that makes matters fluid, and on the other hand, their simultaneous supervision, due to the importance of the issue, leads to strict control to combat smuggling of goods and currency in order to protect the principle of the rule of law.