A wide explanation of the definition of smuggling, all that it damages and the problems that it produces in our country will be presented. A great risk and a historical problem that continues to cause concern, generating large losses in commercial sectors, producers, industrialists and the Costa Rican state. The research aims to analyze the problem of cigarette smuggling and the main risk factors in the distribution in Costa Rica, which will be determined through relevant data, background and use of studies by experts in the field will be presented a comprehensive explanation of the definition of smuggling, everything that harms and the problems it produces in our country. A great risk and a historical problem that continues to cause concern, generating great losses in commercial sectors, producers, industrialists and the Costa Rican state. The research aims to analyze the problem of cigarette smuggling and the main risk factors in the distribution in Costa Rica, which will be determined through relevant data, background information and the use of studies conducted by experts in the field.