This thesis encompasses all the processes and procedures necessary for execution of import business of a country which is a member of European Union (Croatia) and country that is not a member of European Union (China). Kimi Commerce company, situated in Croatia, is the company that imports products from the exporting company Ideal Sanitary Ware headquartered in China. These two companies are well connected business partners that have stablished strong business relationship. Usually Kimi Commerce starts the import business simply by making a request via email or by sending an inquiry for products that that it needs at a time. After receiving an order, Ideal Sanitary Ware commonly responds in a short period with proforma invoice. When terms of trade, product specifications and other business details are defined, Ideal Sanitary Ware sends commercial invoice to Kimi Commerce. Additional negotiations about poroducts, prices, terms of trade or other are settled either via email or via phone call. When collateral is conducted the manufacturing process begins. Since Ideal Saniraty Ware is located outside the European Union and transportation of products is always carried out with a vessel, Kimi Commerce hires a freight forwarder (Maragent d.o.o.). After cargo is loaded on a vessel forwarder secures it and takes care of any obligation in the name of the Kimi Commerce. Before cargo arrives at the destination port, freight forwarder reserves additional carrier and makes sure that cargo has all the documentation needed for customs clearance. Once the cargo arrives at the port of Rijeka, products are prepared for customs clearance along with required documentation. Then freight forwarder hands documents to the customs and clearing process begins.Value of goods on which customs are paid is then calculated by customs on the basis of commercial invoice value of goods plus all costs and expenses overseas and all costs and expenses to the point when goods entered in the customs area of Croatia. Products that are subject of import are sanitary products so duty for industrial products is appllied. After clearing process is done, goods are transported by a carrier from the port of Rijeka to the warehouse of Kimi Commerce located on Mavri 1, 51216 Viškovo-Rijeka. Once the products arrive to the warehouse inventory clerk signs the documentation and receives the products. The import business is considered complete when the final calculation of imported products is calculated together with all the costs that company has utill products are stored at their warehouse.