One way in which the smuggling of goods between the 18th and twentieth Century were similar, was the nature of the items smuggled. Often these items were 'luxury goods'. For example in the 18th C such 'luxury goods', were categorised as tea, brandy and silk. This is similar to the 20th C as it was likely to be cigarettes as well as alcohol and clothes that were smuggled. The factor that explains this is the similar rise in taxation of goods. This made goods more expensive but more profitable when smuggled.