The Integrated Tariff of the Republic of Lithuania (LITAR) code is the initial eight-digit code used to uniquely identify the set of information on EU tariff measures and national taxes as well as some import and export restrictions and prohibitions.
LITAR is an instrument intended for the search of the EU tariff and some non-tariff information as well as information on national tax (excise and VAT) rates; however, a computerized database is not a legislative act, therefore LITAR itself does not have the status of a legal instrument. In order to explore customs duties and other taxes as well as conditions of their implementation, you should find out a relevant legislation (EC regulation, Excise or VAT Law of the Republic of Lithuania, etc.). Data collected by LITAR:
- Combined Nomenclature data (chapters, headings, subheadings, preliminary provisions of the Combined Nomenclature, chapter and chapter notes, subheading notes and additional notes);
- Explanatory Notes to the Combined Nomenclature;
- TARIC subheadings and lists, additional commodity codes and lists thereof;
- Details of any additional units of measurement applicable to the goods, together with their specifications and descriptions;
- Details of prohibitions and restrictions on goods, customs and tax rates, and export refund opportunities;
- Country codes, names, country group codes;
- Document codes and their lists;
- Data on tariff quotas (tariff quota numbers, periods of validity, quantities, balances, statuses);
- Alphabetical index of goods for classification of goods;
- Validity periods for all of the above.