You missed the question. Why smuggle if legal on both sides? It's not that you are providing a product you can't get on the other side of the border that you can't get otherwise. You are providing a product on the other side of the border at a better price. To get that better price you are evading taxes. There are other laws that are being broken in the process of transporting across an international border, but those laws are not the motivation for breaking the law. Turning a profit is the reason for breaking the law. Since the product is available on both sides, but heavily taxed for government profit, the motivation for smuggling and making money is the tax evasion so the smuggler gets a cut and not the government.