Abstract: Judicial practice and the criminal law theory community have been arguing over the standard of accomplished offense of drug trafficking. Judicial personnel tend to identify them as crimes in the face of undetermined form of uncompleted crimes, and some scholars believe that this contradicts the theory of criminal law. The relationship between the accomplished offense and the attempted offense of drug trafficking can be appropriately blurred. The reason lies in the specific concealment of the behavior itself, and in the perspective of jurisprudence, the difference between the attempted offense and the accomplished offense is only the difference in the degree of illegality. When considering the sentencing problem of drug trafficking, it is necessary to identify the establishment of the crime and the degree of result illegality.

Key words: drug trafficking offence, attempted offense, accomplished offense, degree of illegality