In what context is 'smuggling' regarded as a crime?

Smuggling is considered a crime primarily in the context of unlawfully transporting goods across borders. This illegal act typically involves evading customs regulations or other laws designed to control what can be brought into or taken out of a country. The act of smuggling not only pertains to tangible items but can also include people, which further complicates legal and ethical aspects.

The other options do not accurately reflect the context in which smuggling is defined as a crime. For example, transporting legal items does not constitute smuggling, regardless of the route taken. Similarly, moving items within a state or borrowing items with the intent to return lack the element of unlawful cross-border transport that characterizes smuggling. These distinctions highlight why option B is the correct context for smuggling as a crime.