Re-importation occurs often when excise taxes are high on a commodity, such as alcohol.
Buyers who desire certain domestic products, but do not wish to pay the high excise tax, can buy it from another country where the excise tax is lower.
This occurs, for example, when re-importing Koskenkorva Viina, a Finnish product, from Estonia to Finland.
The permissibility of re-importation varies based on the product and the jurisdiction involved.
For example, Canada prohibits re-importation of books exported from Canada for sale in other countries, while the U.S. prohibits re-importation of products made with packaging or formulations unique to the country to which it has been exported.