The help information is structured according to the main browser screens and includes:

 

Start page

The LITAR browser enables browsing the tariff and some non-tariff data, above all the nomenclature codes and duty rates.
The Integrated Tariff of the Republic of Lithuania LITAR is the set of information on EU tariff measures and national taxes as well as some import and export restrictions and prohibitions, compiled and managed as computerized data base.
Integrated Tariff contains data of Integrated Tariff of the European Community TARIC, supplemented by data in force since 1 May, 2004 of national taxes VAT and excise.
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.)
N. B. Not all restrictions and prohibitions applied in the foreign trade are integrated (e.g. non-integrated veterinary, phytosanitary, products safety and some other measures).

LITAR Front-page


With the use of the LITAR browser it is possible to:

  • browse data concerning goods nomenclature, duty rates and other measures;
  • search for goods nomenclature codes by commodity description or its fragment in the nomenclature tree or in the alphabetic index;
  • search for geographical areas (countries and groups) through their codes;
  • search for certificates that have to be delivered to Customs by codes and descriptions;
  • calculate duties and other taxes to be paid for the given commodity;
  • calculate duties and other taxes using Web Services;
  • browse a quota

The selection of one of available languages enables the display and/or search for data in this language and causes the change of Browser interface language.

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Reference validity date

This date indicates date, for which the information provided by the system should be valid.
By default the reference validity date is always the current date.
The Set current date button allows for automatic return to the current date, in case if it was changed earlier.
When a non-existing date has been entered, for example, 2015-11-31, the browser automatically sets the last valid date (in that case 2015-11-30).

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Browse tariff

The following operation types can be carried out on the screen Browse tariff:

(1) Browse nomenclature tree

The goods nomenclature is built as a hierarchically structured tree. After the button Browse import nomenclature tree or Browse export nomenclature tree has been pressed, the LITAR Browser displays the Nomenclature tree screen with the section list. From that list, after clicking the section number, it is possible to go to the chapter list (2-digit code), then accordingly to the heading list (4-digit code), the sub-heading list (6-digit code), the combined nomenclature CN list (8-digit code), and the TARIC nomenclature list (10-digit code), if Browse import nomenclature tree was pressed. In case of import TARIC sub position is the lowest tree level, in case of export CN sub position is the lowest tree level.

  • Preliminary Notes - preliminary notes are being displayed;
  • Regulations list - list of the most important regulations for goods classification is being displayed;
  • Notes - notes to Combined nomenclature sections and chapters are being displayed;
  • Explanatory Notes to the CN - explanations of European Union Combined nomenclature are being displayed.

When a footnote is assigned to a goods nomenclature codes the footnote identifier is presented next to the goods nomenclature description. The identifier is a link, which enables opening window with footnote description.
Instead of scrolling the tree step by step, one can go directly to the searched code through entering the code into the Goods nomenclature code field and clicking the button Search measures.  The code must have the correct format, that is, it must be the 2-, 4-, 6-, 8- or 10-digit code. The space after the 4th, 6th and 8th digits shall not be entered.
If no code has been entered or its format is incorrect, the browser displays the error message.
If incorrect code is inserted, and then the Tariff Browser displays the error message The inserted Goods Nomenclature Code does not exist for the set Reference Validity Date. You should go back to the Browse Tariff page and insert another goods nomenclature code or go back to Home page and change the Reference Validity Date.

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(2) Display duty rates and other measures

The measures are duty rates, taxes (VAT and excise tax), and some non-tariff restrictions and prohibitions, which are assigned to goods nomenclature codes.
The measures are always displayed for a particular nomenclature code. There are two ways to get the information about the measures attached to the Nomenclature code:

  • Browse Nomenclature tree

It is possible to go directly from the Import nomenclature tree or Export nomenclature tree screen to the Duty rates screen. One has to click the nomenclature code on the lowest level, that is, the code which has no hierarchically lower codes (so called "leaf code"). In that case the system opens the Duty Rates screen showing all measures integrated into database and applicable for the relevant Goods nomenclature code.

  • Searching the measures

The Nomenclature code has to be entered into the Goods nomenclature code field. The code must have the correct format, that is, it must be the 2-, 4-, 6-, 8- or 10-digit code. It is not necessary to enter the spaces after the 4th, 6th and 8th digits.
After clicking the button Search measures, the system displays all measures integrated into database and assigned to that code, for all the origin/destination countries.
If the Country of origin/destination has been chosen, the result will concern only those measures which are integrated into database and applicable for the selected Goods nomenclature code and origin/destination country.
Note: The code must be the "leaf code". If not a "leaf code" is chosen, the system goes to the Nomenclature tree.

The browser displays the Duty Rates screen, where the information is presented in following orderd

  • The Reference validity date chosen for the whole session;
  • The Goods nomenclature code with the goods description;
  • Footnotes attached to the Nomenclature code (if any);
  • Information about Nomenclature groups the given code is member of;
  • The supplementary unit if it is applicable;
  • Restrictions and prohibitions concerning import and/or export of goods (with relevant footnotes, regulations, additional codes and conditions);
  • Unit values and standard import values (with relevant footnotes, regulations, additional codes and conditions);
  • Duty and other taxes rates for particular country groups and countries or for a specific country (with relevant footnotes, regulations, additional codes, conditions, quota order numbers and links to Meursing calculation screen);
  • Taxes (with relevant footnotes, regulations, additional codes and conditions);
  • Information about export refunds.

Clicking the footnote code, regulation, additional code and condition button opens the screen with the detailed information.
The quota number is a link to the detailed information about this Quota in the Tariff Quota System application.
If the measure is assigned to the country group, it happens that some countries from that group are excluded from the application of the measure - then beside the country group acronym the abbreviation Excl. is displayed with the excluded country (countries) acronym.
By clicking the acronym of the country or country group one will receive the related information on the Geographical areas screen.

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Presentation of National Data (VAT and Excise Duty rates)

TARIC logics, rules and requirements for integration of national data are followed while integrating the national tariff information into LITAR database; and the integrated national tariff information must not block the loading of daily transmission files coming from TARIC. Therefore, in most cases, national data are integrated at the CN heading or subheading level (four or six digits of commodity code). Following the concept of additional codes, different excise duty rates are integrated by using additional codes X***, the reduced VAT rate of 5% or 9% is assigned using additional codes Z***, excise duty rates for alcohol along with reduced VAT rate of 5% – additional codes Y***. Thus, if LITAR shows additional code X***, Y*** or Z*** next to a certain TARIC code, this means that the product may be subject to excise duty or/and reduced VAT rate of 5% or 9% may be applied. However, provisions of the Law on Excise Duty and the Law on Value Added Tax as well as national secondary legislation in the field of excise and VAT should be followed in each case.

The list of the national additional codes of the Integrated Tariff of the Republic of Lithuania is approved by Order of the Director General of the Customs Department under the Ministry of Finance of Republic of Lithuania and presented on the Website of the Lithuanian Customs ( https://www.lrmuitine.lt/web/guest/596).

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Meursing

Some duty rates possess a link to so-called agricultural component (Meursing code). After clicking that link the Composition of goods Meursing code the screen Meursing is displayed.
In order to calculate the value of the additional duty for certain agricultural products one has either to set the amount of Milk Fat, Milk Proteins, Starch/Glucose, Sucrose sugar contained in the given product or to set the additional code (only 3 last digits). Afterwards one has to click the "=" button. The system returns the values of components for the given Meursing additional code and the appropriate additional duty component.

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In order to provide wider support in goods classification the text search by goods description might be performed in nomenclature tree or in alphabetic index by choosing suitable button.
Only the information valid for the set reference validity date is searched.

Textual search tips

In the Commodity description field the searched word or search pattern (a fragment of a word, sentence, eventually with special signs or operators) should be entered. The text expression can be a word or a sequence of words, for example: "meat", "beef meat", "fresh beef meat", etc.
The browser does not distinguish small letters and capitals. The same results will be obtained after entering "Meat", "MEAT" or "meat".
When using text search, special operators can be used.

AND (&)

The AND operator is used to search for texts containing at least one occurrence of each of the searched expression components. The AND operator can be combined with all the other operators.
Example: when searching for "live AND animals", the results are: "LIVE ANIMALS", "Live bovine animals" and "Other live animals".

OR (|)

The OR operator is used to search for texts containing at least one occurrence of each of the searched expression components. The OR operator can be combined with all the other operators.
Example: when searching for "potatoes OR meat", the results are texts containing word "potatoes" or "meat" or both of them.

Note: using AND in combination with OR:

The AND operator takes precedence to the OR operator. However, this precedence can be altered by putting parentheses. When searching for "meat OR fruits AND fresh", the results are all texts containing word "meat" and all containing both words "fruits" and "fresh". When searching for "(meat OR fruits) AND fresh" the results are all descriptions containing the word "fresh" and at least one of the words "meat" or "fruits".

Wildcard Character (%)

The percent wildcard operator indicates that any character or characters can appear in position represented by the wildcard. The % operator can be used in any place within a word. The % operator can be used with all other operators except stem ($) and fuzzy (?).
Example: when searching for "pack%", the results are texts containing "packs", "packings", " packer", "packed" etc.

Wildcard Character (_)

The underscore wildcard operator indicates that a single position represented by underscore any character can occur. The _ operator can be used in any place within a word.
The _ operator can be used with all other wildcards except stem ($) and fuzzy (?).
Example: when searching for "processe_", the results are texts containing  "processes" or "processed".

Stem ($) - used in English only

The $ operator expands search to include all expressions having the same stem or root word as the searched for expression. It may only appear at the beginning of a word and should not be used in combination with %, _ or ? operators.
Example: when searching for "$live", the results are texts containing "Liver" and "living" or "live".

Fuzzy (?) - used in English only

The ? operator expands search to include all expressions spelling in a way similar to the searched for expression. It may only appear at the beginning of a word and should not be used in combination with %, _ or $ operators. Ženklas „?“ randa visus su ieškomu žodžiu panašius žodžius. Šis ženklas rašomas tik žodžio pradžioje ir nenaudojamas kartu su ženklais „%“ ar „$“.
Example: when searching for "?packs", the results are texts containing "backs", "parkas", "parks" and "padlocks" or "packs".

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Search geographical area

Searching for the geographical area consists of searching for the country or country group.

Search criteria for geographical area

Country ISO code

This is the country code given by the International Standard Organization (ISO) (for example, ISO code of Lithuania is "LT").

Country name

This is the name of the country. Searching for geographical area is possible by entering a fragment of country name as well.

Country group's code

This is the code of the country group to which two or more countries belong. The country group is searched for by entering the code of this group (for example, "WTO").
The obtained result includes, beside the ISO country code and the country name, also the codes of all the country groups, to which the searched country belongs and the geo-nomenclature code.

Note: Only the first entered search criterion is taken into account by the system.

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Search Certificate

Search certificate enable to find necessary document according such search criteria:

  • Certificate Type id;
  • Certificate id;
  • Certificate description.

After entering all or several search criteria you can push Search button. You can search for certificate not entering any criteria, only press Search button. In this case the list of certificates available in database is presented.

In Certificates screen you can see such information:

  • Reference validity date;
  • Certificate - certificate code with an active link;
  • Description - description of certificate.

By selecting a certificate code with an active link, a new window "Certificates" containing the following information is opened:

  • Certificate - code of the certificate;
  • Descriptions - certificate-related information;
  • Attachments - the image of the form of the certificate.

If the information about the certificate does not exist or is not publicly available, the message "No information" is provided. The message "The document currently is unused by Lithuanian Customs" informs that the certificate is currently not used by Lithuanian Customs. If the certificate code beginning with the letter "Y" is selected, the message "Virtual document" is provided.

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View Measurement Units

This link enables possibility to view information about measurement units (together with their qualifiers) codes and descriptions that are integrated in LITAR.

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Duty Calculation

In the case of import procedure the Duty Calculation screen is provided in order to make it possible to calculate on-line the duties and taxes applicable for the given commodity code. The restrictions and prohibitions for imported commodity are also presented.

In the case of export procedure only information about restrictions and prohibitions integrated into database is presented.

The fields presented in the Duty Calculation screen comply with the boxes of the customs declaration (Single Administrative Document (SAD)) and with the appropriate fields on the screen of the Customs Declarations Processing System (MDAS). In square brackets "[]", the number of SAD box/field on MDAS screen is displayed. The filling of the boxes is regulated by the SAD Instruction and MDAS Trader Interface Specification (published on the Website of the Lithuanian Customs (https://www.lrmuitine.lt/web/guest/596)).

The mandatory fields are marked with asterisk *. Capital letters should be used only.

Declaration date
Declaration date is being set in the Start page, field Reference validity date. Check of declaration / duty calculation is being performed using declaration date except cases when debt date is used.

Debt date
Information related to entering information in field Debt date is in Website of the Lithuanian Customs https://www.lrmuitine.lt/web/guest/596.

Type of declaration
Type of declaration should be chosen from the list. If nothing is selected, the type "A" is used.

Commodity code [33]*
The full 10-digit TARIC nomenclature code.
If incorrect code is inserted, then the Tariff Browser displays the error message "The inserted Goods Nomenclature Code does not exist for the set Reference Validity Date". You should go back to the Browse Tariff page and insert another goods nomenclature code or go back to Home page and change the Reference Validity Date.

Additional Codes [33]
The Additional Codes have 4 characters. Maximum three additional codes are possible to enter for one question. The Additional codes can be entered in any sequence.

Gross mass (kg) [35]
The gross mass of the commodity should be captured. The field accepts 16 digits (including ".")

Net mass (kg) [38]*
The net mass of the commodity should be captured. The field accepts 16 digits (including ".")

Procedure [37]*
A four-digit procedure code should be chosen from the list in the first section, a national three-digit procedure code should be chosen from the list in the second section "National" and three-digit EU procedure codes should be chosen from the list in the third and fourth sections.

The recommended table of the combinations of four-and-three digits customs procedures codes is published on the Website of the Lithuanian Customs (https://www.lrmuitine.lt/web/guest/596).

Preference [36]*
The code of the preference should be chosen from the list. If no preference code is chosen, it is considered in case of import that the code of preference is "100". In case of export, the code of preference shouldn't be indicated.

The list of code combinations that can be used for box 36 of the Single Administrative Document is published on the Website of the Lithuanian Customs (https://www.lrmuitine.lt/web/guest/596).

Quota [39]
The quota identifier should be captured. It has 6 digits.

Customs value [46]*
The customs value of commodity expressed in LTL or EUR should be captured. The field accepts 18 digits (including ".")
The result of calculation will be presented in the currency chosen here.

Adjustment of VAT base

An amount which should be added to the customs value of goods on calculating VAT should be captured in this field.

According to part 15 of Article 15 of the Law on VAT of the Republic of Lithuania, the taxable amount of imported goods used as a basis for the calculation of import VAT shall be calculated by increasing the customs value of such goods, determined according to the Union Customs Code and the relevant regulations (in case of the European Union goods the entry of which into the territory of the European Union is considered as import – the value of the goods determined according to the provisions of the Union Customs Code and the relevant regulations governing the determination of customs value), by the following amounts (provided that the latter have not been included in the customs value of such goods):

1) duties, taxes and other charges, paid or payable outside the European Union and outside the Republic of Lithuania, as well as import duties imposed on such goods in the European Union, and taxes and other charges (excluding the VAT itself);

2) costs related to the transport (including ancillary transport services) and insurance of goods, commission for agency services paid or payable, and the goods packing costs, provided that all the said services are related to the transport of the goods to the first place of destination in the territory of the country. For the purposes of the aforesaid provision, the first place of destination in the territory of the country shall mean the place of delivery of goods indicated in transport documents or, in the absence of such an indication, the first place of entry of the goods into in the territory of the country;

3) value of the services referred to in subparagraph 2 above, related to the transport of goods from the first place of destination to another place of destination in the territory of the European Union, if such place is known at the moment of taxation.

The rate of compensatory interest
This field might be used in case of corrections of declarations where for goods declared until 30.04.2016 compensatory interest was applied. In such case national customs procedure code "0S9" should be chosen.

Country origin Code [34] / Country destination Code [17]*
The origin/destination country should be chosen.

Supplementary Units [41]
The supplementary units with qualifier (if necessary) must be chosen from the list of supplementary measurement units with qualifiers available.
The supplementary units can be added by clicking " + ". The field Amount* accepts 16 digits (including ".").
The measurement unit can be selected from the list of measurements in the "Measurement Unit" field.
The supplementary units can be entered in any sequence.
In order to remove the supplementary unit from the list, one has to check out the square on the right side of the given supplementary unit and click "-" sign.

Certificates [44]
The certificates can be added by clicking "+". The field Code* accepts 4 characters.
The certificates can be entered in any sequence.
In order to remove the certificate from the list, one has to check out the square on the right side of the given certificate and click "-" sign.

After all needed data are captured, please press "Submit" button.

If any mandatory data would not be provided or provided wrongly, the error message would appear and the field with wrongly captured data would be marked with red exclamation sign!. After clicking on that sign, the information about correct format of the data would appear.

The calculation result is presented in the following way:

  • Declaration date - the date of which the calculation was performed;
  • Country of origin/country of destination - ISO identifier of origin/destination country and it's name;
  • The detailed information concerning the commodity;
  • The information about footnotes attached to the given goods nomenclature code;
  • Warnings and information (e.g. about restrictions);
  • The detailed information about counted duties and taxes (taxes details);
  • The summarized information about payable duties and taxes, corresponding to the Box 47 of the SAD (taxes sum);
  • The total amount to be paid.

In case of export, when no limitations no measures are to be applied, only the information "Import/Export possible without restrictions" is displayed.

Note: The calculation is always done for the Reference validity date set on the Start page.

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Transit security calculation

The calculator is designed to calculate the maximum amount of applicable duties and national taxes based on a 4-digit or 6-digit commodity code, when a limited amount of data on imported goods is provided: 4-digit or 6-digit commodity code (6-digit commodity code is recommended), net weight of goods, value of goods, country of origin; where necessary, the quantity of goods expressed in an additional measurement unit and the national additional  code of the Integrated Tariff of the Republic of Lithuania should be entered.

The user does not have to enter the procedure code, the national three-digit procedure code or the three-digit EU procedure code and the preference codes, which would be required to be specified using MAPS-web: the system automatically selects  procedure code "4000", preference code "100"  and  the value of the national procedure code  "No national three-digit procedure code (000)"; tariff measure types from the series "C", "S", "D", "J", "Q", "P" are selected for the calculation.

The user also does not need to provide a TARIC additional commodity code: if the additional code "7 ***" (Meursing) is required for the calculation of the duties, the value "7827" (Meursing code corresponding to the highest tariffs) is automatically taken; the anti-dumping additional codes (8 ***, A ***, B ***, C ***) are automatically set to "* 999" / "8900"; for pharmaceutical substances, the value "2501" is automatically taken (additional code corresponding to a non-zero tariff); for cereals, the value "2550" (additional code corresponding to the highest tariff) is automatically taken.

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Web Services

Duty calculation web-service

Business information systems have possibility to communicate with Tax calculation and validation system (TCVS): to deliver automatically data of goods to be declared and to receive the answer (information about prohibitions and restrictions and / or calculated duties for the goods).

External users have to develop a web-service in their information systems following the TCVS web-service specification. The web-service has to be able to communicate with TCVS: to transform the data in an appropriate data format, to submit it to TCVS and to be able to accept the result (information about prohibitions and restrictions and / or calculated duties for the goods).

Transit security calculation web-service

Business information systems have a possibility to calculate the maximum security amount based on a 4-digit or 6-digit commodity code, when a limited amount of data on imported goods is provided: 4-digit or 6-digit commodity code (6-digit commodity code is recommended), net weight of goods, value of goods, country of origin; where necessary, the quantity of goods expressed in additional measurement units and the national additional commodity code should be entered.

External users have to develop a web-service in their information systems following the Transit security calculator instruction for external users systems. The web-service has to be able to communicate with the Transit security calculator: to transform the data in an appropriate data format, to submit it to the Transit security calculator and to be able to accept the result (information on the commodity code for which the maximum duty and tax amount has been calculated, the individual tax amounts calculated and the maximum tax amount).

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Browse quota

Searching database (browsing quotas) is possible by specifying and order number and/or origin:

  • Order number
  • Country of origin.

Order number (Quota order number) - this is a 6-digit code. It defines a particular quota to which the quota order number was assigned. Order numbers are defined by DG TAXUD.
Country of origin
- the country ISO code and country name.
If only the Order number has been entered, the result will concern Quotas with same Quotas' numbers for all applicable Origin countries.
If the Country of origin has been chosen, the result will concern only those Quotas that are applicable for the one selected Origin country.
To complete search by entered and/or selected criteria, press List of quotas button.

In List of quotas screen you will see the Search results. Due to a high number of quotas stored in LITAR database, the paging of information is using. There are up to 20 quotas presented on the screen at a time.
On the top of the screen there is information about the number of quotas, which is currently displayed on the screen. In order to facilitate the navigation between quotas, the functions [Prev] (-ious) and [Next] have been introduced, as well as a possibility to go directly to a selected page (through clicking its number).
If search criteria (Order number and/or Origin) were selected, these values will be displayed above the quotas list.

In the List of quotas, the following information for each found quota is shown:

  • Sequence number - quota's sequence number in the quotas list;
  • Order number - 6-digit code of the quota order number;
  • Country of origin - geo-nomenclature code;
  • Start date - date from when the Quota Order Number is valid and applicable for the given Geographical Area;
  • End date - date until when the Quota Order Number is valid;
  • Initial volume - number specifying the initial quota amount;
  • Balance - number specifying the current quota amount (balance will be equal 0, if quota is totally used);
  • Critical state (Yes/No) - possible values Yes or No. Value Yes signifies that the quota is considered as critical and extra security is obligatory. Value No signifies that the quota is considered as non-critical;
  • Details (a link for the detailed information regarding each quota).


To see the selected Quota's Details on the current moment, click an appropriate Quota's Details link.
In Situation on dd/mm/yyyy hh:mm (the date and time of the last allocation) screen, the following detailed information is displaying:

  • Order number - 6-digit code of the quota order number;
  • Country of origin - geo-nomenclature code;
  • Start date - date from when the Quota Order Number is valid and applicable for the given Geographical Area;
  • End date - date until when the Quota Order Number is valid;
  • Initial volume - number specifying the initial quota amount;
  • Balance - number specifying the current quota amount;
  • Exhaustion date - the date when the quota was exhausted;
  • Quota suspension period - the period during which the quota is suspended;
  • Quota blocked till - date until when the quota is blocked;
  • Critical date - the date when the quota becomes critical. If it is void, that means that the quota is non-critical;
  • Imported amount - the used amount of the quota;
  • Last import date in allocation - the date of the last import, for which the quota was allocated;
  • Associated sub quotas - a list of the sub-quotas that are associated with the main quota;
  • Associated nomenclature codes - TARIC code of good, for which the quota can be applied;
  • Regulation number - the number of the Regulation that opened the quota.


The detailed information about Regulation is related to particular Quota and can be viewed by pressing a Regulation number link. In the Regulation table, the following information will be presented:

  • Regulation No;
  • Regulation type;
  • Effective Start Date - the Regulation effective start date;
  • Effective End Date - the Regulation effective end date;
  • OJ Publication Date - a date, when a Regulation was printed in the Official Journal;
  • OJ No. - the number of Official Journal where the Regulation was published;
  • OJ Page - Official Journal's page number where this Regulation was printed.


By pressing an Associated nomenclature codes link, a Nomenclature tree window will be shown with the nomenclatures codes that are associated with certain code and are valid on the selected reference date.

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