diff --git a/README.md b/README.md
index 9c96cf2..5d12918 100644
--- a/README.md
+++ b/README.md
@@ -24,8 +24,7 @@ postcss-import in your plugin chain will allow you to adjust assets `url()` (or
 even inline them) after inlining imported files.
 - In order to optimize output, **this plugin will only import a file once** on
 a given scope (root, media query...).
-Tests are made from the path & the content of imported files (using a hash
-table).
+Duplicates are detected by the resolved file path.
 If this behavior is not what you want, look at `skipDuplicates` option
 - If you are looking for **Glob Imports**, you can use [postcss-import-ext-glob](https://github.com/dimitrinicolas/postcss-import-ext-glob) to extend postcss-import.
 - If you want to import remote sources, you can use [postcss-import-url](https://github.com/unlight/postcss-import-url) with its `dataUrls` plugin option to extend postcss-import.
@@ -183,10 +182,8 @@ promised content.
 Type: `Boolean`  
 Default: `true`
 
-By default, similar files (based on the same content) are being skipped.
-It's to optimize output and skip similar files like `normalize.css` for example.
-If this behavior is not what you want, just set this option to `false` to
-disable it.
+By default, repeated imports of the same file are skipped.
+Set this option to `false` to inline a file each time it is imported.
 
 #### `addModulesDirectories`
 
diff --git a/index.js b/index.js
index 1786988..c337e80 100755
--- a/index.js
+++ b/index.js
@@ -37,7 +37,6 @@ function AtImport(options) {
     async Once(styles, { result, atRule, postcss }) {
       const state = {
         importedFiles: {},
-        hashFiles: {},
       }
 
       if (styles.source?.input?.file) {
diff --git a/lib/parse-styles.js b/lib/parse-styles.js
index 766de9c..558c3ef 100644
--- a/lib/parse-styles.js
+++ b/lib/parse-styles.js
@@ -177,14 +177,6 @@ async function loadImportContent(
     return
   }
 
-  // skip previous imported files not containing @import rules
-  if (
-    options.skipDuplicates &&
-    state.hashFiles[content]?.[stmtDuplicateCheckKey]
-  ) {
-    return
-  }
-
   const importedResult = await processContent(
     result,
     content,
@@ -196,20 +188,6 @@ async function loadImportContent(
   const styles = importedResult.root
   result.messages = result.messages.concat(importedResult.messages)
 
-  if (options.skipDuplicates) {
-    const hasImport = styles.some(child => {
-      return child.type === "atrule" && child.name === "import"
-    })
-    if (!hasImport) {
-      // save hash files to skip them next time
-      if (!state.hashFiles[content]) {
-        state.hashFiles[content] = {}
-      }
-
-      state.hashFiles[content][stmtDuplicateCheckKey] = true
-    }
-  }
-
   // recursion: import @import from imported file
   return parseStyles(
     result,
diff --git a/test/fixtures/imports/same-file-dedup/a/shared.css b/test/fixtures/imports/same-file-dedup/a/shared.css
new file mode 100644
index 0000000..6abac48
--- /dev/null
+++ b/test/fixtures/imports/same-file-dedup/a/shared.css
@@ -0,0 +1 @@
+shared {}
diff --git a/test/fixtures/imports/same-file-dedup/b/shared.css b/test/fixtures/imports/same-file-dedup/b/shared.css
new file mode 100644
index 0000000..6abac48
--- /dev/null
+++ b/test/fixtures/imports/same-file-dedup/b/shared.css
@@ -0,0 +1 @@
+shared {}
diff --git a/test/fixtures/no-duplicate.expected.css b/test/fixtures/no-duplicate.expected.css
index 82382a1..b9170a6 100644
--- a/test/fixtures/no-duplicate.expected.css
+++ b/test/fixtures/no-duplicate.expected.css
@@ -1,4 +1,8 @@
 foo{}
+foo{}
+@media screen{
+foo{}
+}
 @media screen{
 foo{}
 }
diff --git a/test/fixtures/same-file-dedup.css b/test/fixtures/same-file-dedup.css
new file mode 100644
index 0000000..ef02919
--- /dev/null
+++ b/test/fixtures/same-file-dedup.css
@@ -0,0 +1,3 @@
+@import "same-file-dedup/a/shared.css";
+@import "same-file-dedup/b/shared.css";
+@import "same-file-dedup/a/shared.css";
diff --git a/test/fixtures/same-file-dedup.expected.css b/test/fixtures/same-file-dedup.expected.css
new file mode 100644
index 0000000..572363e
--- /dev/null
+++ b/test/fixtures/same-file-dedup.expected.css
@@ -0,0 +1,2 @@
+shared {}
+shared {}
diff --git a/test/import.js b/test/import.js
index e2a2bd1..87a01c5 100644
--- a/test/import.js
+++ b/test/import.js
@@ -46,6 +46,12 @@ test(
 
 test("should import stylesheets with same content", checkFixture, "same")
 
+test(
+  "should not skip different files with the same content",
+  checkFixture,
+  "same-file-dedup",
+)
+
 test("should ignore & adjust external import", checkFixture, "ignore")
 
 test("should not fail with only one absolute import", t => {