Law on Export and Import Duties dated 14/6/2005;.Resolution No. 71/2006/QH11 dated 29/11/2006 of the National Assembly to ratify the Protocol to participate in Establishment Agreement of World Trade Organization of Socialist Republic of Vietnam;.Resolution No. 295/2007/NQ-UBTVQH12 dated 09/28/2007 of Standing Committee of National Assembly on promulgating Export Tariff according to the list of taxable commodity groups and tax rate bracket with respect to each commodity group, Preferential Import Tariff according to the list of taxable commodity groups and preferential tax rate bracket for each commodity group;.Resolution No. 710/2008/NQ-UBTVQH12 dated 22/11/2008 of the National Assembly Standing Committee on amending Resolution No. 295/2007/NQ-UBTVQH12 on 28/9/2007;.Resolution No. 830/2009/UBTV12 dated 17/10/2009 of the National Assembly Standing Committee on amending Resolution No. 295/2007/NQ-UBTVQH12 dated 28/09/2007 and Resolution No. 710/2008 / NQ-UBTVQH12 on 22/11/2008;.Decree No. 87/2010/ND-CP dated 13/8/2010 of the Government detailing the implementation of some articles of the Law on Export and Import Tax;.Decree No. 118/2008/ND-CP dated 27/11/2008 of the Government regulating functions, tasks, powers and organizational structure of the Ministry of Finance;.