Law on Export and Import Duties dated 14/6/2005; Resolution No. 71/2006/QH11 dated 29/11/2006 of the National Assembly of the Socialist Republic of Vietnam ratifying the Protocol to accede to the Agreement Establishing the World Trade Organization; Resolution No. 295/2007/NQ-UBTVQH12 dated 28/9/2007 of the Standing Committee of National Assembly on the promulgation of 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 Standing Committee of National Assembly on the amendment Resolution No. 295/2007/NQ-UBTVQH12 dated 28/9/2007; Resolution No. 830/2009/UBTV12 dated 17/10/2009 of the Standing Committee of National Assembly on the amendment of Resolution No. 295/2007/NQ-UBTVQH12 dated 28/09/2007 and Resolution No. 710/2008 / NQ-UBTVQH12 dated 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. 215/2013/ND-CP dated 23/12/2013 of the Government regulating functions, tasks, powers and organizational structure of the Ministry of Finance