a) You bring two sets of high quality hams from Spain, one cured and the other raw
b) You cross the border in and out with the raw hams, and tell the customs clerk "I'll come back the processed product"
c) You cross the border again with the cured hams "that was quick, eh?"
d) You dispose of the raw hams selling them at a high discount on a roadside stand
I guess you can do it even more efficiently changing slightly the first two steps:
a) You bring a thousand cured hams and a single raw ham
b) You cross the border in and out a thousand times with the (only) raw ham you have
That improves the economics of the scheme, but makes it look even more fishy.