There are the main theoretical issues of the stages of committing a crime are analysed in the research, since this topic causes controversial views among scientists, and there is also no unified judicial practice of applying punishment in the smuggling of narcotic drugs, psychotropic substances, their analogues and precursors. A comparative legal study of the stage of preparation for a crime, signs and types of preparation has been carried out. Based on the developed legislation and theoretical provisions, it can be argued that the criminal legislation of Ukraine differs from the legislation of other foreign states. At the same time, on the basis of theoretical and legislative provisions of the criminal law of Ukraine, the signs and types of the stage of an attempt to commit the drug smuggling are revealed. The positions of the common and foreign scientists regarding the attempt to commit a crime are analyzed. Separately, attention is focused on the concept of an unsuitable attempt to commit a crime, which is enshrined at the legislative level in the Republic of Poland, but is absent in Ukrainian legislation. The article examines and analyzes the commission of smuggling of narcotic drugs at the stage of a completed crime, as well as examples of judicial practice according the guilty persons who are punished at the stage of an attempt and a completed crime. In addition, the problem of the prolonged crime is highlighted according the commission of drug smuggling with the aim of further transporting the items of the crime to another state.