The aim of the diploma thesis was to handle the recommendation, which would serve as a useful tool for businesses with the commercial intent on importing goods from China. It was necessary to recognize secondary data and gain primary data in order to comply it. The methodology of the thesis was divided in three parts. In the analytic part, the collecting of secondary information was carried out through the study of literature. The books and the Internet sources of Czech and foreign origin were used. On the basis of this information the literary recherché was written and then the analysis of the foreign trade of the Czech Republic and China was carried out. The synthetic part dealt with the preparation and the realization of the field investigation and its processing. To obtain the primary information the method of controlled conversation was used. The realization of field investigations was carried out in the company of ETA a.s. in Hlinsko. The subsequent evaluation of the field investigation was carried out through the drafting of a practical example, where the company's business cooperation with the Chinese enterprises to the ETA was pointed out. The last part of the application was devoted to the processing of recommendations of good practice when dealing with China, which presented a firm from the Czech Republic as the importer, and China's venture as the exporter, according to the example of the ETA company. The aim of the recommendation, which was established in the framework of this thesis, is to become a useful tool for businesses that have minimal experience with foreign trade and at the same time they would like to establish business cooperation with Chinese companies.