Burley tobacco leaves are used to make aromatic blends. Its nicotine content varies to almost 5%. This leaf is dark brown in color and is the second most cultivated variety of tobacco in the world of tobacco farming. They are leaves that are cured in the air (light air-cured) and contain a humidity of 9 to 21%.
Legal
Raw tobacco is classified as an agricultural product, not a tobacco product. For tax purposes, tobacco leaves or raw tobacco are treated as agricultural goods and are exempt from tobacco tax. However, once the raw tobacco is cut or processed into cigarette tobacco, it becomes subject to taxation. Find the legislation on the tax for tobacco leaves here: Tabaksteuergesetz (TabStG)

















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