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For the Ringo Sheena album, see Gyakuyunyū: Kōwankyoku.

Reimportation is the importation of goods into a country which had previously been exported from that country. A number of legal issues arise with the reimportation of goods, particularly where the goods were not designed for sale in the country from which they were initially exported. Because prices differ from one country to another, a reimporter may purchase goods in another country where they are sold at a low price and reimport them in order to undercut the price at which the goods are being sold in the country to which they are imported. Such reimported goods may constitute grey market goods.

Reimportation 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 reimporting Koskenkorva Viina, a Finnish product, from Estonia to Finland.