Earlier quoted context omitted.
Here in Norway we have the infamous "E6 ham". We have an import tax on dry-cured ham[1], but not unprocessed meat. Someone figured out it was cheaper then to import unprocessed meat from Spain to Norway, turn the truck around as soon as they were customs cleared and drive the 3000 km or so back to Spain for curing. Once cured they'd re-import the processed meat, which now has a different tariff due to being "Norwegia…
Nutella was similarly invented as a chocolate substitute, to (you guessed it) avoid chocolate tariffs.
My understanding is that Napoleon's Continental System caused a shortage of cocoa in continental Europe, so chocolatiers had to substitute in hazelnuts. This became Gianduja[0], which later were modified to become Nutella.