This paper will present the import process of the business entity MEN-TIM d.o.o. based in the Republic of Croatia in the EU since 2016. This is a micro-enterprise with the activity of wholesale trade in other machines and equipment and is 100% privately owned with 100% own capital. The company faithfully follows all the conditions necessary for import and carries out the import process at a high level, due to which it achieves long-term profits and improves business processes. The aim of the paper is to investigate the advantages and disadvantages of the import process of building materials within EU member states on the example of the company MEN-TIM d.o.o. and find ways to increase the efficiency of the import procedure. The research methods in this paper are analysis, synthesis, description, comparison, classification, generalization, specialization, proof, historical method, induction and deduction. In conclusion, the analyzed company MEN-TIM d.o.o. demonstrates a high degree of efficiency in accordance with market requirements, successfully uses trade agreements to optimize operations, which reduces costs and increases operational efficiency.