With the growing global economic openness, foreign trade with its two elements of export and import has become an essential component in the lives of individuals and countries. No country can be self-sufficient with its own resources and isolate itself from the rest of the world. There are many reasons why countries need to import, including the lack of availability of some products (goods or services) in the domestic market, the increase in the cost of the same product in the domestic market than its counterpart in the case of import, the need to possess modern technological methods and increase productivity and specialization, etc. In order for the import process to be carried out correctly and legally, in the best possible way and at the lowest cost, it is necessary to learn the different stages of the import process in its various loops, from obtaining supply sources and contracting with correct conditions, as well as implementing customs rules and procedures to the correct receipt of the purchased goods