Guide for Registering for Purchasing Raw Tobacco Pt 2 + N2D FREE GIFT

UPDATE 19/1/17 You can now download a application form for registering for raw tobacco here ... courtesy of N2D :)

HMRC obviously don't want you to apply because they've supplied no forms and online applications didn't materialise either ... not forgetting the disgraceful, thrown together guide they produced. By their own reckoning, they only expect 20-40 applications at the most. Seeing thats for the likes of Imperial Tobacco etc, we have to ask ... what about the public?

So, N2D are going to help the public and produce an application form (HMRC can thank us later).

Now, do you trust HMRC? ... well we certainly don't and with that in mind we advise the following :-

If you are already purchasing leaf, DON'T put in an application from yourself yet. The water needs to be tested and you do this by getting your Aunty Ethel, son, daughter, mate etc to put one in. Keep it simple and ask them to try making snuff, or using it in cooking, or fragrance (potpourri), or making pesticide etc etc etc. Keep the amounts of tobacco leaf to be used over a year small.

Remember, your Aunty Ethel etc are DOING NOTHING WRONG ... PERIOD! There is NOTHING to be afraid of. We need you to get as many applications in as possible. Don't just let Aunty Ethel do it, ask Uncle Syd too ... and then your daughter, some etc etc.

No false names or addresses are to be used. All applicants should be over 18 (HMRC didn't put that, N2D did)

Request all responses by HMRC to be in writing ... no phone calls.

One person l shall be using is my Mum. She likes the smell of tobacco and so she will send in an application for leaf to use as fragrance (potpourri) ...  approx 3kg per annum. (it can always be increased once 'registered' :) My grandmother likes snuff but in rare occasions ... approx 500g per annum.

An example of an application is below. We can e-mail you a blank copy, just request one from our dedicated leaf e-mail address .... OR DOWNLOAD here

Oh the FREE GIFT? We shall send a FREE GIFT for EVERY accepted or rejected application response from HMRC. Simply e-mail their response to us at our dedicated address for this scheme ... 

The FREE GIFTS are NOT NAFF ... they are worth £s ... and you can take that to the bank!

If you want to try and protect your leaf ... 


Application for Approval for Raw Tobacco Scheme

I am a private individual

Contact number

07860 432145

Postal address

1 Snuff Mill Lane, Sheffield S01 2DD

 E-mail address


Details of your controlled activities.

Making snuff

Addresses of all the premises from which you intend to carry out controlled activities.

1 Snuff Mill Lane, Sheffield S01 2DD

The names, addresses and vat numbers of who will be supplying your raw tobacco

Unknown, that depends on HMRC and which companies  they register for April 1st, 2017

Whether your supplier is registered in UK?

Unknown, that depends on HMRC and which companies  they register for April 1st, 2017

The estimated quantity of raw tobacco over a 12 month period you'll be carrying out a  controlled activity for


Name and address

Wendy Longworth, 1 Snuff Mill Lane, Sheffield S01 2DD

Date of birth

1st April 1969

l declare the information contained in this application is true and complete to the best of my knowledge

Please respond by mail only.

Dated and signed,
                                  Wendy Longworth


Post it to

Raw Tobacco Approval Scheme
Excise Processing Teams

2nd Class Post 55p
(If you use TL4U Ltd they'll even refund you the postage on your next order!)


Goodbye to our D-Day Veteran :(

Sorry for lack of posts updating the HMRC sham but we've just lost a family member who was very dear to us. He was at D-DAY, 6th June 1944 from day 1. He was a giant of a man and l'm not talking about him being over 6ft. He had integrity, morals and lived to a code of honour that included compassion. He would and did help anyone.

l took him back to Normandy once for the 65th anniversary of D-Day and it remains a wonderful memory. Him and his comrades were a pleasure to be with ... and entertaining too. They all loved to have a pint, smoke and chew the fat. They're all gone now.

As a measure of the man, there is one incident that sticks in my mind. We all have silly fears about something or other whether it be spiders, snakes etc. His was dogs but when he saw a dog drowning in a dock .... he jumped in and saved it!

l could and should write more but can't do it now.

He'll have a full military funeral and deservedly so. l'm going to miss him each and everyday!

Goodbye warrior!

His Legion de Honor


HMRC Control of Raw Tobacco Team

Oh, don't you just love it when authorities think they're soooo clever ... and then fuck it all up! That's just what the Control of Raw Tobacco Team have done with their new Registration Scheme. Thanks to our scientific friend LegIron and then Anonymong .... we have this! >>> click on link >>>

The Deil’s Awa Wi’ The Exciseman

  A MUST read ... l can't stop laughing :)

.... and HMRC said they only expected 20 - 40 applications for the scheme!

Guide for Registering for Purchasing Raw Tobacco Pt 1

Over the years we've been here we've gained a reputation for honesty and integrity ... sadly you can't say that for Border Force and HMRC, who have very little, if any. They went rogue and continue to get worse.

Because we hadn't posted in over a year, Border Force/HMRC decided to have a pop at us .. see here.
Unfortunately for BF/HMRC we haven't gone away ... as a comment said ... The Kraken Wakes!

This time we won't be focussing on Cross Border Shopping but the purchase of Raw Tobacco because that is what they tried to link us too. Not just purchase ... they tried to link us to Fraudulent Excise Duty evasion. Seems they've embraced 'fake news' with a vengeance.

So, we are applying all our resources on the Control of Raw Tobacco ... their current scam ... there is no other word for it. They've targeted the companies (there is just 3) that sell raw tobacco in the UK and the public that buy it. Its a legitimate trade and all 3 companies are operating legitimately.

What about the illegal trade you ask? Well, the most they do is seize any raw tobacco coming into the UK they can get their hands on ... and seize it illegally. lt matters not a jot to them whether the raw tobacco is legit ... they deem it all for illegal use but do sweet f' all to try and trace any illicit factories that are producing counterfeit cigarettes and tobacco. Why? .... because they are too damn lazy or incompetent (perhaps both). Its easier for them to seize the legit trade so they can say 'look, we are doing our job', when , in fact, they are doing nothing of the sort.

How easy would it be to track a shipment to find where an illegal counterfeit factory is? The factory can't easily be moved ... its got machinery, counterfeit labels and packaging, counterfeit stock. FFS a 5 yr old could do it.  The factory needs the raw tobacco leaf. We ain't talking a few kilos here... we are talking tonnes. All they have to do is follow the shipment of raw tobacco!

Just one of these shipments would supply the 3 legit companies for a year, perhaps more. Yet to the counterfeit gangs, one shipment is an acceptable loss ... 1 gets seized, 9 get through ... and that goes on throughout the year and will continue to do so! These gangs are already illegal so they ain't going to be adhering to these new regs, are they?

By stopping the legit trade in raw tobacco, BF/HMRC are stopping a microscopical small amount of raw tobacco when compared to the illegal trade. What a frickin joke!

Another thing is the scare tactics used by BF/HMRC. They threaten to come round to your house if you've bought 250 grammes of leaf. Hahahaha ... do me a favour ... they can't be bothered to chase tonnes of leaf so you really think they are going to come round for 250g??? Hahahahaha

So to the scam of supposedly being able to register to trade/purchase raw tobacco leaf.

Guide for Registering for Purchasing Raw Tobacco Pt 1

Private Individuals

Firstly, there are no forms or online applications. Ever heard of a government scheme with no forms? ... no neither have l, but this scheme doesn't have them. You have to write in hoping you've got it right. Its a scheme is written so badly it makes me cringe. Mind, seeing as they didn't finish writing it till 3pm on the scheduled day of release then its of little surprise is it?

Anyway, moving on  ... this what they ask for in your application:-

1.  Contact number, postal address and e-mail address

Can do that but everyone doesn't have an e-mail address. My mum doesn't and she might want to apply.

2. Details of your controlled activities.

This is a strange one because anything is a controlled activity unless there is no leaf but only stalks or stems (see here 4.2). Wearing it on your head? ... controlled activity! ... seriously, according to HMRC it would be ...  and any other weird way you could think of.

But lets give some of the more commonly accepted uses apart from manufacturing it into smoking tobacco because if that were the case you'd be approaching this from another direction entirely. The more common uses are snuff, culinary tobacco, e-cig oil, tobacco tea/coffee, fragrance, medical etc

3. Addresses of all the premises from which you intend to carry out controlled activities.

l have to assume they mean your home address ... or your mum's :) That is unless you are wearing the leaf on your head and gone round to your mates ... you'd have to give their address too.

4. The names, addresses and vat numbers of who will be supplying your raw tobacco

Talk about Catch 22. Firstly, you don't have to be VAT registered to supply raw tobacco and secondly how the hell do you know which supplier is registered in this scheme???  Registering applications could only be made from 1st Jan 2017 and they say it takes 45 days! So, at this moment in time there is no company registered that you can say you will be buying from.
I'd put here ... from the EU at the best price l can find. l intend to do this on 1st April 2017 when the scheme is implemented.

5. Whether your supplier is registered in UK?

As in answer 4. Perhaps HMRC could supply a list of UK registered suppliers? ... if they register any that is!

6. The estimated quantity of raw tobacco over a 12 month period you'll be carrying out a  controlled activity for

500g, 1 kg, 5kg, 10 kg, 20kg etc etc. Personally l'd go for a low amount and then increase it later if you need. My mum would put 250g :)

7. Name and address

Wow ... something simple

8. Date of birth

Wow ... more simples

Add the statement ... "l declare the information contained in this application is true and complete to the best of my knowledge"

Sign the letter and post it to

Raw Tobacco Approval Scheme
Excise Processing Teams

Sorry, no e-mail address or telephone number supplied by them.

Incidentally, if you are wondering about where is BX9 1GL ... look here


As you can see, it's all a farce BUT lets play the game. N2D will help you put in an application and let's see the results BUT DON'T SEND IT YET. WE HAVE PART 2 COMING ON WED 18TH JAN 2017. WAIT FOR THAT ... YOU'LL LIKE IT :)

We also have a dedicated e-mail address for any questions you have ... All in strict confidence of course.

lf you'd like to put questions to the HMRC Team that put this scheme together ... write to or phone

Wendy Longworth | Tobacco Policy Team 
03000 587927 

Link to HMRC's How to apply for the Raw Tobacco Approval Scheme

Let us know any response you get if you do contact her. You can send it by e-mail or put it in the comments here.

Comments are more than welcome


Control of Raw Tobacco Registration Scheme

“But the plans were on display…”
“On display? I eventually had to go down to the cellar to find them.”
“That’s the display department.”
“With a flashlight.”
“Ah, well, the lights had probably gone.”
“So had the stairs.”
“But look, you found the notice, didn’t you?”
“Yes,” said Arthur, “yes I did. It was on display in the bottom of a locked filing cabinet stuck in a disused lavatory with a sign on the door saying ‘Beware of the Leopard.”

So, the Control of Raw Tobacco Scheme has finally surfaced. It's been delayed and delayed because in reality I don't think they have a clue as to what they are doing. Well, not when it comes to having to put a scheme into place ... which they reluctantly have to do.

l say reluctantly because l don't think they want any company to register. lf you are a company trying to register you'll have to jump through so many hoops it really is "Beware of the Leopard" as above (Hitchhikers Guide to the Galaxy). Even if you do all that, it still is down to HMRC as to 'if they like you' l kid you not ... have a read of their Notice.

This HMRC Notice was published on 14th Dec 2016 (was initially to be end of Nov 2016) but even then it was delayed till 3pm ... because they were still writing it!!! Unbelievable eh?

It may be a little easier for private individuals who wish to purchase leaf. We are going to look at it and produce a guide for you very shortly. We promise to keep you away from any Leopards! :)

Border Force aka Inspector Clouseau Detective Agency

As you most of you readers will know, I don't post much nowadays as I thought our work was done here. The N2D Forum is still very active but I no longer run it ... very capable members have taken the reins and are doing excellent work.

I've just received documents that have named Nothing 2 Declare in a civil court case (Condemnation Proceedings) brought by Border Force against a European tobacco leaf importer. lt states that a Robert Ibbotson is involved in my website???

WTF?  Border Force really are akin to Inspector Clouseau but not reached even his level of competence. You'd have thought that the Border Force Officer (Jessica Ibbotson) who named us would've at least wrote to me to check her facts but no, she didn't. Not unexpected in all honesty, from experience we expect this sort of thing as the norm nowadays. lt did cross my mind that seeing the surnames were the same that it was some sort of family dispute :)

So, l've wrote to the lawyer dealing with this case at Border Force Cash and Condemnation Legal team. This seems to be her Linkedin profile.

"Dear Nilofar Bawla,

                               l have received documented evidence in your case Director of Border Force v Leszek Marcin Siemiatkowski. Your witness, Jessica Ibbotson of Revenue Fraud Detection Team in Dover, falsely states that Robert Ibbotson is involved in my website Nothing 2 Declare. By doing so she is falsely implicating me in whatever Robert Ibbotson is accused of.

l am not shocked by her statement as l am used to such unsubstantiated supposed evidence from Border Force in the years l have run the website. l have on record lies and downright perjury in court from Border Force. However, l do demand a full retraction from Jessica Ibbotson regarding Robert Ibbotson's involvement with the Nothing 2 Declare website.

For your information, Nothing 2 Declare ran from 1/06/2010 and its last post was 14/12/2015. Posts were very few in 2015 as l'd achieved all l thought l could in regards to Cross Border Shopping and any discussion on this subject passed to the N2D Forum. Even this forum, which l set up, l have very little to do with and is now run by its members.

Robert Ibbotson has NEVER been involved in Nothing 2 Declare or N2D Forum. There may be a comment from him in the comments somewhere but l have no recollection of any and even if they were, the sites are open to public comments. Seeing as Nothing 2 Declare still averages 1000 visits per day and has over 3 Million page views, the comments run into 1000's.

As l said, l only do very little posting nowadays. l only post when something piques my interest. One subject did but only slightly and that was about leaf. Perhaps this came to Jessica's attention (Border Force, HMRC and Solicitors at the Treasury do monitor the site) and she thought she'd tarnish our good standing? Well, this has certainly piqued my interest and l shall now be posting, with her as the subject.

lt amazes me that Jessica's gossip is allowed to be put forward as factual evidence.


I signed it 'SH' because as some of you know, Border Force have taken to signing their letters 'Officer'. 

I intend to really look into this case now. Given how they've tried to implicate this site l fully expect their case to be like a sieve. Certainly has piqued my interest in the tobacco leaf trade.  Interesting Times



Can't find any details of this case so far. Was supposedly in Nov 2016.


It's worth noting here the comments made by judges on a certain Border Force Officer :-

"In the eyes of the Tribunal the review letter contained several preconceptions, prejudgments and non-sequiturs"

"the absurdity of this reason is demonstrated by simply stating it"

"We therefore find that Mr Sked misdirected himself as to the Policy in carrying out the review and his decision is therefore one that no reasonable review officer could have arrived at."

... commonly known here at N2D as 'Skeds' ... that is to say these are Judges comments regarding UKBA Review Officer Ian Sked's reasoning. 

Mr Sked may now have competition :)

Border Force/HMRC SCAM!

Sorry about the delay folks but we got into discussions with a top law firm that deals with fighting Border Force and HMRC. The discussions were very helpful and clarified a lot in regards to the illegal tactics used by Border Force ... aided by HMRC.

Here is what is happening. Despite raw tobacco leaf being totally legally to imported by companies, Border Force now have a policy of seizing raw leaf. Now raw tobacco leaf is NOT a tobacco product so it is NOT subject to Excise Duty. This being a fact means that Section 139 of CEMA cannot be used to seize the raw tobacco leaf ... and that is a fact too!

So, what Border Force (or l should say the Revenue Fraud Detection (RFDT) Team at Dover) have come up with is to seize it under Sect 170(b) of CEMA. They put on the "seizure" notice "The goods have been acquired with the intention of fraudulently evading payment of excise duty"

This is a serious allegation because it is a CRIMINAL OFFENCE and you can get 7 years in prison for it. Of course being a criminal offence gives you all the rights of PACE. You should be "interviewed under caution" with the interview being recorded as they put these allegations to you along with all the factual evidence to back these allegations up. This is needed because when you are in court charged with this offence the proof of guilt is "beyond reasonable doubt". This is totally different to going to court under 139 of CEMA where the offence is CIVIL and any judgement is made on the basis of "the balance of probabilities".

Border Force have to have evidence that you intend to fraudulently evade the payment of excise duty AT THE TIME OF SEIZURE. They can't seize the goods in the hope of getting evidence at a later date because that would be unlawful.

So, there you are ... your goods have been seized but at least you have the rights of PACE to fall back on ... WRONG! You DON'T get any of that ... Border Force simply run away and hide in their Ivory Towers with not a hope in hell of you actually talking to them. All you are left with is the usual written request for Restoration or Claim Against Seizure that we are all too familiar with. The replies you get from them are the well known standard letters that we refer to as "Coffee Machine Replies".

We've followed a few of these cases and only one is actually due in court. We even went to this case to see how the charges of 170(b) would be brought and when the actual case would be heard. You can imagine our amazement when we found that there is NO mention whatsoever of 170(b) ... WE WERE BACK WITH 139 CEMA! WHAT THE FUCK?

You CAN'T use 139 of CEMA against raw tobacco leaf because 139 of CEMA is for excise goods and raw tobacco leaf is NOT subject to Excise Duty.  Sadly, the defence solicitor did not seem able to grasp this. BAH!

Some of you reading this may have difficulty understanding it all too so let me put it like this so you will understand.

Lets say you are a suspected drug dealer and the Police believe they have evidence of you dealing drugs. Instead of raiding your premises to gather more evidence and arresting you ... they WAIT & WAIT UNTIL they can seize some of your supplies SHOULD they come across supplies addressed to you ... and that's ALL they do. These supplies are not illegal drugs in themselves but when processed could be. If you are getting other supplies that are not addressed to you   because you are buying them from sources where you simply pay cash and pick them up yourself, then your supplies will not be under threat. The Police will just let you carry on of suspected drug dealing just as before albeit you lost a little bit of money with the supplies that were seized. NOT only that, but if you don't contest the seizure then you DONT even have to go to court. Your seized supplies will just be destroyed and thats the end of the matter ... period!

That's EXACTLY what Border Force are doing except it is a lot more sinister. You see when these legitimate leaf companies have a shipment seized then all future shipments will also be seized because they've already had a shipment seized and it is on record as such. It's Catch 22. Those of us who have knowledge of Border Force court cases know it can take a year or more to come to court. In that time none of these legitimate leaf companies can trade because they can't get any stock. These companies will cease to trade.

To be honest, l doubt any of these seizures will see a day in court. l fully expect Border Force to drop the case just before they are due in court. We've seen them do it many a time. That's if the companies Appeal Against the Seizure to begin with ... some won't because they are scared to do so such is the 'intimidation and harassment' applied by Border Force.

But it goes further than that. Early next year we shall see the Control of Raw Tobacco regulations come in. A big part of these regs will be that anyone wanting to deal in raw tobacco will have to register with HMRC. EXCEPT they won't allow you to register if you have had any raw tobacco seized. lf a company didn't appeal against the seizures they had ... they're screwed! lf a company did appeal against the seizures ... they're screwed too because they are still waiting to go to court.

Border Force have no regard at all for justice, laws or the regulations ... and have zero integrity! They are a pale pale shadow of their predecessors Her Majesty's Customs. We had respect for HMCE, WE HAVE NONE FOR BORDER FORCE.

They both belong in a Banana Republic!