Bab Sebta is built of a series of reconstructions of diverse situations observed in Ceuta, a Spanish enclave in the North of Morocco. A place where manufactured goods are entering the state exempt of taxes, to be sold at a discount prices in the cities of northern Morocco. Every day, thousands of people engage in cross-border exchanges of all kinds, more or less legal. Based on situations witnessed while crossing the border, this experimental video reconstructs the mise-en-scène of this unique place, involving real smugglers and police reports on trafficking, tricks and occasional tragedies.