Gümrük ve Ticaret Dergisi
Yazarlar: Fatih UZUN, Sevinç Gökhan KOŞAR
Konular:-
Anahtar Kelimeler:Direct Selling,Customs Value,Exceptional Customs Value Decleration
Özet: One of the most preferred marketing method favoured by multinational corporations due to its different cost and competency advantages is “direct selling” system. The system, which is frequently used to market supplements, cosmetic products and kitchenwares, makes decleration of customs value in a specific way because of transferring a portion of sales to exporters by importers. It is quite important to asses payments made by importers under the name of premium, commission or bonus in terms of customs value legislation