Law No. 45/2005/QH11 on Import Duty and Export Duty in June 14, 2005; National Assembly Standing Committee's Resolution No. 295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export Duty Schedule according to the list of dutiable commodity groups and the duty rate bracket for each commodity group, and the Preferential Import Duty Schedule according to the list of dutiable commodity groups and the preferential duty rate bracket for each commodity group; National Assembly's Resolution No. 71/2006/QH11 of November 29, 2006, ratifying the Protocol on the Socialist Republic of Vietnam's Accession to the Agreement Establishing the World Trade Organization; Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Duty and Export Duty; Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance