- "Any act of bringing in, taking out, teleporting, or causing to be brought in, taken out, or teleported an object considered illegal or, if not illegal, requiring an import or export tax which is not paid. The punishment for this crime may include a fine or incarceration, or a fine and incarceration, and will include confiscation of the offensive or illegal object. It may also include, but not be restricted to, execution or banishment, or execution and banishment." --Legal Basics
Smuggling is big business in both Elsweyr and Morrowind. The Empire forbids trade in Moon Sugar, Skooma, Ebony, slaves, and Dwemer artifacts, weapons, and armor. Smugglers also deal in greef, shein and sujamma to avoid high Imperial taxes on liquor. Main smuggling areas are the Bitter Coast controlled by the Camonna Tong and the port of Senchal by Khajiit pirates respectively. Smugglers are hunted by Census and Excise agents. Punishment for smuggling is often severe and anyone is free to kill smugglers on sight. In the game Redguard, smugglers organized themselves in the Restless League against the Empire's crackdown on smuggling and piracy.