This paper thesis will present the import and export process of the business entity Flekso Plast d.o.o. which is operating and doing business in the EU with its headquarters in the Republic of Croatia since 2011 and is a micro-enterprise with the activity of non-specialized wholesale and is 100% privately owned with 100% own capital. The company follows all conditions and performs import and export processes at a competitive level, which is why it has been successful for many years and makes a profit that further improves business processes and facilitates the process of purchasing goods and work equipment due to its financial basis. The work consists of seven chapters that explain, show the process, necessary documents and conditions for successful import and export from countries outside the European Union to the same and export to other member states to customers. The analyzed company procures seasonal fruit in larger quantities that require special transport conditions related to means of transport that have the conditions of mobile refrigerators and are products of a perishable nature if the transport process is prolonged to the end customer. In the final chapter of conclusion and chapter of the analysis of the company, the basic hypothesis is proved, in which all the steps of the entity are presented and in which the answers to the questions posed in this paper are presented.