What is meant by importing goods? All goods and services that are produced or provided outside the borders of any country, and according to a legal and defined process, enter the borders of the countries, are called import goods. Also, all services and goods that are provided and produced within the internal borders of a country and legally sent to other countries and external borders of the country are called export of goods. Importing goods is one of the most important processes and activities in the field of international trade. In the study of the international economy, accurate targeting for the import of goods is considered one of the most important solutions for the economic development of countries. In general, the import of basic goods, raw materials needed by industries and companies, and goods with a competitive advantage, creates effective interaction with other countries and uses their potentials, transfers the knowledge of the world to the importing country, develops domestic companies, reduces prices, dynamism and regulation. will be the market. But due to the extent of this issue, there are many questions and concerns, which we will discuss in this article.