Given that this is MobileRead, I suspect that the question is really referring to ebooks.
I'm generally against artificial differences in prices around the world. I don't think it's immoral to import items from another country if it's cheaper to do so. Free trade is generally a good thing, leading to efficiencies in production benefitting everyone in the long run.
Having said that, personally I wouldn't usually do it because it's too much hassle.
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