Importing goods is governed by a maze of legislation and regulations which is difficult for the first-time importer to make sense of. Changes to EU legislation and the potential impact of the EMU have added new dimensions to the task of importing. This practical guide takes a step-by-step approach to importing, from researching suppliers to paying once the goods are safely received. It should be helpful to any manager tasked with importing goods, or for the entrepreneur looking to set up an import business, and should also provide useful information for students of business and international trade.