Reconciliation is a well-known concept in civil cases, but its implementation in criminal cases is more complicated. This is because the state serves as a representative of the public interest. Indeed; Article 30 of the Code of Criminal Procedure regulates the implementation of reconciliation in criminal cases. It states that criminal charges against the perpetrator cannot be withdrawn, except for legal and justified reasons. Reconciliation does not apply to all crimes. In many criminal cases, the prosecutor’s office has the right to withdraw charges without obtaining the consent of the victim or injured party. In some countries, the law states that the sentencing judge has the power to dismiss the case without the consent of the victim or injured party. This case applies to a crime violating morals, as it has characteristic features that distinguish it from other crimes, which is why the perpetrator can negotiate with the officer to discontinue the criminal proceedings. The purpose of this research paper is to examine the provisions, conditions and effects of customs crime reconciliation. It also aims to examine the advantages and disadvantages of reconciliation compared to other countries that have regulated reconciliation in their customs offenses laws.