The government has implemented these low import taxes for agricultural inputs with the purpose of supporting farm production. Source; World Hade Organisation (2013), Trade Policy Review of Vietnam: Report by the Secretariat, WT/TPR/S/287/Rev.l. The size of the annual import TRQ is fixed by MOIT, whereas the tariff rates for out-of-quota imports are determined by MOF. The most recent notification on imports under TRQs for 2010 shows no imports of eggs under the TRQ and only about half the tobacco TRQ was used.65 According to the authorities, there are no imports of eggs due to a lack of demand.