The TRQ aimed at securing employment and ensuring income stability for these farmers (WTO, 2006). G/AG/N/VNM/2 of 3 November 2011. At present, VAT is levied on goods and services according to the Law No. A fourth rate of 20% applicable to some specific services was also established as part of the original VAT structure but this was abolished on 1 January 2004. Other categories subject to a 5% VAT rate are medical equipment and medicines, teaching and learning aids, children’s toys and books, scientific and technological services, special purpose machinery and equipment for newsprint, products made from jute and bamboo, and cultural exhibits and sports activities (World Bank, 2014). It supersedes the Viet Nam Food Ordinance approved in 2003.