MINISTRY OF FINANCE  
 SOCIALIST REPUBLIC OF VIETNAM  
Independence - Freedom - Happiness  
 
No. 45/2020/TT -BTC  Hanoi, May 26, 2020  
  
CIRCULAR  
ON RATES OF FEES FOR REGISTRATION (CERTIFICATION) OF USE OF  
FOREIGN BARCODES AND RATES OF INDUSTRIAL PROPERTY 
CHARGES  
Pursuant to the Law on Fees and Charges dated November 25, 2015;  
Pursuant to the Government's Decree No. 87/2017/ND -CP dated July 26, 2017, 
defining the functions, tasks, powers and organizational  structure of the 
Ministry of Finance;  
In compliance with the Prime Minister’s Directive No. 11/CT -TTg dated March 
4, 2020 regarding urgent tasks and measures to relieve business and production 
difficulties as well as assure social security in response to  the Covid -19 
pandemic;  
At the request of the Director General of the Department  of Tax Policy ; 
The Minister of Finance promulgates the Circular on rates of fees for 
registration (certification) of use of foreign barcodes and rates of industrial 
property charges.  
Article 1. Rates of fees for registration (certification) of use of foreign 
barcodes  
In accordance with regulations laid down in Article 2 of the Circular No. 
232/2016/TT -BTC dated November 11, 2016 of the Minister of Finance 
prescribing the rate s, regimes for collection, payment and management of fees 
for grant of barcodes (hereinafter referred to as Circular No. 232/2016/TT -
BTC), payers shall pay fees for registration (certification) of use of foreign 
barcodes as follows:  
1. From May 26, 2020 t o end of December 31, 2020, payers shall pay 50% of 
the rate s of fee s specified in clause 2 of Article 4 in the Circular No. 
232/2016/TT -BTC.       2 
 
During the validity period of the rate of fee prescribed in clause 1 of this Article, 
the rate s of fee s to be collected for registration (certification) of use of foreign 
barcodes which is covered by clause 2 of Article 4 in the Circular No. 
232/2016/TT -BTC shall be suspended.  
2. From January 1, 2021 onwards, payment of the fee s for registration 
(certificat ion) of use of foreign barcodes shall comply with regulations laid 
down in clause 2 of Article 4 in the Circular No. 232/2016/TT -BTC.  
Article 2. Rates of charges for industrial property  
In accordance with regulations laid down in Article 2 of the Circular No. 
263/2016/TT -BTC dated November 14, 2016 of the Minister of Finance 
prescribing the rates, regimes for collection, payment, management and use of 
fees and charges for industrial property (hereinafter referred to as Circular 
No.263/2016/TT -BTC), payers s hall pay charges for industrial property as 
follows:  
1. From May 26, 2020 to end of December 31, 2020, payers shall pay 50% of 
the rate s of charges specified in the section A of the Schedule of fees and 
charges for industrial property enclosed with the Ci rcular No. 263/2016/TT -
BTC.  
During the effective period of the rate s of charge stated in clause 1 of this 
Article, the rate s of charge s prescribed in the section A of the schedule of fees 
and charges for industrial property annexed to the Circular No. 263 shall not be 
suspended.  
2. From January 1, 2021 onwards, payers shall be entitled to pay charges for 
industrial property at the rate s specified in the section A of the Schedule of fees 
and charges for industrial property enclosed with  the Circular No. 263/ 2016/TT -
BTC.  
Article 3. Implementation effect  
1. This Circular takes effect  from May 26, 2020 to end of December 31, 2020.    
2. Matters regarding the scope of application; subjects of application; collecting 
entities; declaration and payment; management an d use of fees and charges; 
documents evidencing collection, public disclosure of regimes for collection of 
fees and charges, and other related matters which are not covered herein, shall 
be subject to regulations of the Circular No.232/2016/TT -BTC and Circ ular No. 
263/2016/TT -BTC.    3 
 
3. In the course of implementation of this Circular, if facing any difficulty, 
organizations and individuals should promptly inform the Ministry of Finance 
for its review and additional guidance./.   
  
  PP. MINISTER  
DEPUTY MINISTER  
 
 
 
 
Vu Thi Mai