Dr. Mutlaq Muhammad Mutlaq Al-Mutairi Assistant Professor at Saad Al-Abdullah Academy for Security Sciences Abstract: This study addresses the sale and purchase of customs confiscations in Islamic and Kuwaiti laws, explaining the Islamic legal opinion against that of the Kuwaiti legislator. The study consists of an introduction, three chapters, and a conclusion. The first chapter covers linguistic and technical definitions of sale, purchase, and customs confiscations. The second chapter discusses the legality of customs in both Islamic and Kuwaiti laws. The third chapter discusses the ruling of selling and purchasing customs confiscations in both laws. The thesis concludes that the Customs Regime in the modern era is similar to that of Tax Tithes On Trade in Islam. There is no disagreement among Islamic scholars regarding customs taxes on trade and sales for non-Muslims travelling to Islamic countries for trade and profiteering purposes. In Islam, customs duties are permissible if the state is in need of such duties and the state treasury could not meet such a need. Similarly, customs are legitimate under the Kuwaiti Customs Law, comprising (24) legal articles. If goods were legally confiscated and permissible in themselves, they may be sold and purchased. Otherwise, they shall not be sold or purchased but be returned to their owners. In Islam, it is prohibited to sell and purchase confiscated goods that are not allowable such as wine and pork. However, the Kuwaiti legislator did not determine such confiscated goods but stated their permissibility in general.