Gümrük ve Ticaret Dergisi

Yazarlar: Sevinç Gökhan KOŞAR

Konular:-

Anahtar Kelimeler:Cellular network,Classification,Taxation,Excise duty,Technology market,Cell phone,Tablets

Özet: In this study, is given that some opinions and suggestions about allows to use cellular network, to have the ability to make a call and accept incoming calls or only with data sharing capability, with qualified 3G/4G, and referred to by name as PhonePad or phablet on the market to determine the position in the Turkish Customs Tariff Schedule by evaluating together with the World Customs Organization and the European Union’s classification views, importance of the classification of the said goods and taxational consequences

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