Most foreign imports, including all raw materials, are duty-free. Exceptions include food products (5–10%), fabrics (10%), electronics (10%), cement (25%), and window glass (50%). The average tariff on consumer products is 15%. Alcoholic beverages are subject to duties ranging from 10% for beer to 100% for some liquor. An 18% VAT is also placed on imports. In 1993, Lithuania, Estonia, and Latvia formed a free trade area, which eliminated customs duties and quotas between the three Baltic States. In accordance with Lithuania's desire to join the European Union, some duties on EU goods will be lowered.