Often in speech we can hear that the world is a global village and that there is no goods that cannot be bought no matter how far away it may be located. The process of importing goods and services for the Republic of Croatia changed after joining the EU, on July 1, 2013. At that time, the previous Croatian laws and regulations that Croatia had concluded with third countries ceased to be valid, and the EU regulations that it had concluded began to apply. The import process varied depending on the country from which it was imported. For imports from EU countries, the Tax Administration became amenable, and for imports from third countries, the Customs Administration remained amenable. The procedure of payment for goods remained on the agreement between the buyer and the supplier. The type of goods, their value, delivery time, delivery costs are always taken into account. The most common form of payment is bank transfer, the least common are bills of exchange, checks and a commercial letter. Documentary letters of credit, goods collection and bank guarantees are also used as payment instruments. Some of the documents accompanying goods from third countries are the bill of lading of the shipper, packing list, CE certificates, invoice of the supplier, invoice of the carrier.