In light of the updated version of Article 226.1 of the Criminal Code of the Russian Federation, the article analyzes issues related to the qualification of smuggling of strategically important goods and resources. Attention is drawn to the rules for applying the retroactive force of the law in terms of liability for smuggling of alcoholic and tobacco products, the features of the subject of the crime under Part 1 of Article 226.1 of the Criminal Code are clarified, and the issue of establishing the value criteria for certain types of strategically important goods and resources is raised. The authors note the heterogeneity of practice in this area and conclude that appropriate clarifications by the Plenum of the Supreme Court of the Russian Federation are currently necessary to ensure uniform law enforcement.