Plumbing is a profession which, regardless of advanced technological development which reduces the need for numerous professions, does not cease to be present on the market, either because of new buildings which require new plumbing installations, or due to replacement of worn-out pipes in existing buildings. For this reason, those enthusiasts who wish to start their own business need not fear the lack of work since, with a little bit of will and motivation, they will undoubtedly succeed in this profession. The choice of materials is truly large, ranging from basic ones like pipes and various fittings, to the less known, yet occasionally indispensable ones. Opening a plumbing business does not differ from opening any other type of business. The first step a company should do is to make a quality STP analysis. After the analysis has shown the most favourable point at which to be positioned and the target group, marketing and spreading the word about the company will follow. Entrepreneurs can use different strategies to facilitate market entry. Although they are not too visible in plumbing business, strategies like leasing or franchising present a solid solution for initiating business operations. The competition on the market is extremely strong, therefore it is of utmost importance to provide a realistic estimate of company's strengths and weaknesses. Various tools provide an insight into strengths and weaknesses and show possible room for improvement in comparison with competition, as well as things to be avoided in the future. Depending on entrepreneur’s ambitions, expanding business abroad always presents an option should it be estimated that there is a certain room for improvement there which cannot be achieved in domestic market. Entering new markets is an effort which brings additional requirements, as a foreign market should first be explored and it is necessary to estimate the situation, potential competition and culture of the target country. It is only upon obtaining the overall picture of a foreign market that it is possible to act and expand. When it comes to importing plumbing materials, it does not differ from any other import. Regardless of whether a company's business operations include only the sale of plumbing equipment or whether it also offers installation services, the company should find a wholesaler from whom it will buy the material for its business operations. The Case Study shows what a transaction in question looks like. The buyer orders the equipment, sends it to the seller who confirms the availability of requested material, which is then packaged and delivered to the buyer. The material may be delivered by various means of transport, including boat, airplane, train or truck. In the background of all those transactions there are certain negotiations. Incoterms negotiations are very important because they define who pays for the transport and to which destination, and they determine the responsibility for possible damage of the material. A large portion of cross-border purchase takes place at the customs, especially if the purchase is made outside the European Union. Apart from standard import documentation, non-tariff barriers may also pose problems. Quality and quantity limitations present only some of possible non tariff barriers for importing the material into the country.