This study aims to determine the law enforcement criminal offense of smuggling of sugar bythe Police Criminal Investigation Unit Sanggau, how the process of the investigation of criminalsmuggling sugar and what factors influence the investigations conducted by the Police CriminalInvestigation Unit Sanggau and efforts and strategies in the prevention of smuggling of sugar .The theory that the authors use in this study include management theory, the theory of needs, thetheory of rational crime, and the determination of the operational management of Investigation.These theories the authors use to analyze in the discussion of the findings in the field. Theresearch method used is descriptive method with qualitative approach, in which the authorsconducted interviews with relevant parties and is directly involved in the investigation, amongothers: Sanggau Police Chief, Criminal visible and investigators Member, Department of Industryand Trade, the offender and the community at the border Entikong. The findings that sugarsmuggling has been carried out by a person or group of people at the border Entikong. Sat ResSanggau Criminal investigations in an effort sugar smuggling illegal has been put forward2operational management functions Investigation through seizure of evidence arrests, detention andfiling for the purpose of the prosecution in court. But the existence of such activities in theinvestigation of factors affecting among other limited facilities, lack of budget supportinvestigations and ability Criminal Sat members in determining the legislation in force