Markets
Belgium and the EU: the common tariff for Indian leaf, the waste control on refuse, and Antwerp as the gateway
India was the second-largest supplier of unmanufactured tobacco to the EU in 2024, at US$358.8M reported. The tariff is the EU's own, applied at the border by the member state of entry, and Antwerp is a discharge and bonded-warehouse gateway. This page is general market information; your importer or customs broker confirms the position for your consignment.
At a glance
Belgium and the EU in brief
| Role of Belgium | Antwerp is a discharge and bonded-warehouse gateway. Other member states clear much of the leaf, and reported values differ between Indian and Belgian customs data (see trade figures). |
|---|---|
| India in the EU | Second-largest extra-EU supplier of HS 2401 in 2024: US$358.8M, about 79 kt, about 11% of value (reported, UN Comtrade). |
| Duty, India origin | EU common tariff: 18.4% (floor EUR 22, cap EUR 24 per 100 kg) for Virginia-type leaf; 11.2% (floor EUR 22, cap EUR 56 per 100 kg) for other flue-cured leaf and refuse. |
| Refuse (2401.30) | A waste import control under Regulation (EU) 2024/1157 has applied since 21 May 2026. The importer confirms how dust and stems are treated. |
| Sustainability rules | Tobacco is outside the EU deforestation regulation. The supply-chain due-diligence directive applies from 26 July 2029 to the largest groups only. |
Regulatory statements on this page are as of October 2026; confirm with your importer or customs broker. Sources: EU TARIC consultation (India origin, reference date 7 October 2026); UN Comtrade public preview API, HS 2401, reporter European Union (extra-EU imports), 2024; Regulation (EU) 2024/1157; Regulation (EU) 2023/1115; European Commission, corporate sustainability due diligence.
Trade figures
What India supplies to the EU, and how Belgium records it
All figures are reported values for HS 2401 from the UN Comtrade public preview API and may be revised.
EU extra-EU imports of unmanufactured tobacco
| Year | EU total | India | India rank and share |
|---|---|---|---|
| 2024 | US$3.21bn, 565 kt | US$358.8M, 79 kt | Second; about 11% of value |
| 2025 | US$3.71bn | US$439.5M, 79.8 kt | Second; about 12% of value |
India and Belgium, 2024: reported values differ
| Reporter | What it records | 2024 |
|---|---|---|
| India | Exports to Belgium | US$303.8M, 64,475 t |
| Belgium | Imports from India | US$6.1M, 1,241 t |
| Germany, Poland, Netherlands | Direct imports from India, as reported by each | US$102.3M, US$80.1M and US$39.8M |
The two Belgian-related figures measure different things. India reports Belgium as the destination of the shipment, while Belgium and other member states report imports when goods are cleared for their own market. Antwerp receives and stores the leaf, and Germany, Poland, the Netherlands, Italy and Greece each report direct imports from India.
Sources: UN Comtrade public preview API, HS 2401, annual, 2024 and 2025: reporter European Union (extra-EU imports), reporter India (exports to Belgium), reporters Belgium, Germany, Poland and the Netherlands (imports from India). Warehousing description: company statement of Tabaknatie, Antwerp, on its website (accessed October 2026).
Import duty
The EU applies one tariff, whichever member state receives the goods
Customs duty on tobacco is set in the EU's common customs tariff. Member states collect it; they do not set it. The lines below are the third-country duty TARIC shows for India origin.
| Product | TARIC code | Duty, India origin | Other measure |
|---|---|---|---|
| Virginia-type flue-cured leaf, unstemmed | 2401 10 85 10 | 18.4%, floor EUR 22, cap EUR 24 per 100 kg | Certificate under Annex 9 of Regulation (EEC) 2658/87 (TARIC code CD376) |
| Virginia-type flue-cured leaf, stemmed or stripped | 2401 20 85 10 | 18.4%, floor EUR 22, cap EUR 24 per 100 kg | Same certificate |
| Other flue-cured leaf, stemmed or stripped | 2401 20 85 90 | 11.2%, floor EUR 22, cap EUR 56 per 100 kg | None listed |
| Tobacco refuse (scrap, stems, dust) | 2401 30 00 | 11.2%, floor EUR 22, cap EUR 56 per 100 kg | Waste import control from 21 May 2026 |
The duty is the ad valorem rate, but never less than the floor or more than the cap per 100 kg net. On lower-value material the floor can exceed the percentage rate, so work out landed cost on the floor and cap as well as the percentage. Whether a product sits on the Virginia-type line or the other line follows the product description and is settled by the importer; a Binding Tariff Information decision from customs confirms it.
Source: EU TARIC consultation, goods codes 2401108510, 2401208510, 2401208590 and 2401300000, origin India, reference date 7 October 2026.
Regulation
Three points to settle before ordering
Waste control on refuse
Since 21 May 2026 TARIC lists a waste import control on tobacco refuse (2401 30 00), under Regulation (EU) 2024/1157 and its shipment-information provisions. Importers confirm with their competent authority how dust and stems are treated under that regulation, and agree the documents that travel with the consignment.
Certificate on Virginia-type lines
TARIC lists a certificate under Annex 9 of Regulation (EEC) 2658/87 (code CD376) for entry into free circulation of Virginia-type flue-cured leaf. The importer confirms the issuing body and the form before shipment.
Deforestation and due-diligence rules
Tobacco is not among the commodities covered by the EU deforestation regulation, Regulation (EU) 2023/1115. The corporate sustainability due-diligence directive applies from 26 July 2029 to EU companies with more than 5,000 employees and EUR 1.5bn net worldwide turnover, and to non-EU companies above EUR 1.5bn EU turnover.
Sources: EU TARIC consultation, 2401300000 and 2401208510, India origin, 7 October 2026; Regulation (EU) 2024/1157 (EUR-Lex); Regulation (EU) 2023/1115 (EUR-Lex); European Commission, corporate sustainability due diligence, with Directive (EU) 2026/470.
Who does what
Importer and supplier, task by task
| Task | EU importer | Indileaf |
|---|---|---|
| Tariff line and customs declaration | Chooses the 10-digit code, declares, pays duty and clears at the port of entry | States the HS heading and product description identically on every document |
| Refuse status and certificates | Confirms waste status, the Annex 9 certificate and the documents its authority requires | Supplies the specification and the export documents the importer asks for |
| Sample and specification | Tests the sample and agrees the specification | Sends the sample with its specification sheet |
| Freight and onward transport | Arranges onward transport from the port of discharge to its plant | Clears the export side in India and loads the container |
What we supply
Lamina, scrap, stems and dust from our own plant in Gujarat
The range covers lamina (HS 2401.20) and high-nicotine scrap, stems and dust (HS 2401.30), crop 2026. Scrap comes in four nicotine blocks: Standard 1.0-3.5%, Medium 3.6-4.0%, High 4.1-4.5% and Premium 4.6-5.5%. Moisture is not above 12% at loading. Fine dust and scrap are also offered as nicotine-extraction feedstock.
Full specifications are on the products page, and the grade finder helps with selection. Each sample comes with a specification sheet, and third-party laboratory certificates are available.
Shipping
Indian port to Antwerp, or your preferred EU port
Containers sail from an Indian port agreed per order to Antwerp, where the leaf is discharged and can be placed in bonded warehousing before onward movement.
- Indian portagreed with you
- Ocean freightcontainer to Antwerp
- Port of dischargeAntwerp, or your preferred EU port
- Onwardto your plant, or to the member state that clears the goods
For background on how shipping terms divide cost and risk, see FOB, CIF and CFR compared.
Questions
What EU buyers ask
Is there import duty on Indian tobacco leaf into the EU?
Yes, under one common tariff. For India origin TARIC lists 18.4% (floor EUR 22, cap EUR 24 per 100 kg) for Virginia-type flue-cured leaf, and 11.2% (floor EUR 22, cap EUR 56 per 100 kg) for other flue-cured leaf and tobacco refuse. Your importer or customs broker confirms the exact line.
Why do Indian figures show Belgium as a large destination when Belgian figures show little Indian tobacco?
Reported values differ because the two countries record different events. In 2024 India reported US$303.8M of exports to Belgium, while Belgium reported US$6.1M of imports from India. Antwerp is a discharge and bonded-warehouse gateway, and Germany, Poland, the Netherlands, Italy and Greece each report direct imports from India. At EU level, India was the second-largest supplier in 2024.
Can I import dust, stems and scrap (HS 2401.30)?
TARIC has listed a waste import control on this heading since 21 May 2026, under Regulation (EU) 2024/1157. How dust and stems are treated is for the importer to confirm with its competent authority before contracting.
Do the deforestation regulation or the due-diligence directive apply?
Tobacco is outside the EU deforestation regulation. The due-diligence directive applies from 26 July 2029 to EU groups above 5,000 employees and EUR 1.5bn net worldwide turnover, and to non-EU companies above EUR 1.5bn EU turnover.
Next steps
Export documents and logistics
Export documents
The set prepared for each shipment, and the parts your importer adds.
Process and logistics
Packing and each stage from enquiry to loading.
All destinations: Markets overview.
Send the specification and the port of discharge
Tell us the product, quantity and destination and we reply with an offer, within one to two working days (India time). Email contact@indileaf.co or ring +91 80001 50037 with the grade, quantity and port of discharge.
