If the goal of cross-border trade activity is to make significant profit it would require bringing back large quantities systematically. However, without paying taxes and tolls, it is only possible to bring back the amount of alcohol defined by the Finnish Customs guidelines. For example, the guidelines for 2019 state that an individual is only allowed to bring back (without taxes and tolls) 110 L of beer (~14 crates) or 10 L of strong spirits in the vehicle they are driving. It is possible to bring more alcohol back from a travel than stated in the guidelines if the traveller has a proper cause for it, such as a wedding or a large birthday party. However, this hinders with the systematic requirement of bringing alcohol back to make it profitable.
In general, it can be said that for a single traveller the economic viability will be dependent on how they value their own time. Cross-border trade can be viable on a large scale, but for the average traveller it is beneficial mainly as a side activity of travelling to Estonia.
However, this analysis only includes the individual’s own and time costs. If the external costs of cross-border alcohol trade to society are included, its viability would plummet remarkably. From the perspective of the State and society, cross-border alcohol trade is inviable. Even if only the direct costs related to the cross-border trade are included, they are greater than the taxes acquired from vehicle and transport costs related to the trade. If the time costs are also included, its viability would decrease further.