Abstarct- The activities of businesses which are executed across the national borders in order to manufacture goods, services and to generate utility are called international trade and investment. None of the countries in the world is capable of manufacturing all the good and services they necessitate by the 21st century. That’s why, for the global procurement of goods and services, international trade and development emerge as considerable issues. However, despite the fact that the World Trade Organization (WTO) takes various initiatives in order to liberate international trade, there still are numerous tariff and non-tariff barriers. Thus, the aim of this study is to review the tariff and non- tariff barriers concepts theoretically and also to make critics on these issues with taking Turkey into consideration comprehensively, also with comprising the commercial realizations on this issue
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