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This tag is for sexually explicit or sexually suggestive art work of girls who appear to be preadolescent. Please note the character's canonical age doesn't matter. If the character looks preadolescent it should be tagged loli. If the character doesn't look preadolescent, it shouldn't be tagged loli.
Loli images cannot be viewed without a Gold account or higher. See forum #4987 for further details.
Work-safe, non-sexual images of young girls should not be tagged as loli -- that is what the child tag is for.
For pictures about the concept of lolicon, see the tag pedophile.
If you are not sure whether or not a post should be tagged as loli or shota, ask in the loli/shota check thread.