Law on Export and import tax dated June 14th 2005; National Assembly's Resolution No. 71/2006/QH11 dated November 29th 2006, approving Protocols on the participation in the Agreement on establishing the World Trade Organization of the Socialist Republic of Vietnam; Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007 of the Standing Committee of the National Assembly, promulgating the Export tariff according to the list of taxable headings and the tax bracket on each heading, the preferential import tariff according to the list of taxable headings and preferential tax bracket on each heading; Resolution No. 710/2008/NQ-UBTVQH12 dated November 22nd 2008 of the Standing Committee of the National Assembly, amending the the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007; Resolution No. 830/2009/UBTV12 dated October 17th 2009  of the Standing Committee of the National Assembly, amending and supplementing the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007 and the Resolution No. 710/2008/NQ-UBTVQH12 dated November 22nd 2008; Government's Decree No. 87/2010/N?-CP dated August 13th 2010, detailing the implementation of a number of articles of the Law on Export and import tax; Government's Decree No. 118/2008/N?-CP dated November 27th 2008, defining the functions, tasks, powers and organizational structure o