In conclusion, currently imports have expanded more growth as the economic growth of the country and agreements on the free trade area (FTA) by using the principle that try to reduce trade barriers. Especially, the tax deduction or exemption between the parties. Because of the process import processes are complex and also have the problems in the cost of imported goods. Thus, every business must understand and study the practice properly in order to make the imported goods more conveniently and get success worth intended investment.