HMRC Regs on Tobacco Leaf ... What HMRC won't tell you!

We are coming to the conclusion that HMRC are acting in the same way as Border Force do to cross-border shoppers.The regulations that HMRC say you have to conform to simply don't hold water when it comes to tobacco leaf imho. Certainly Notices 477 and 476 skirt round the issue. For instance in Notice 476 ... 2.12 , it says "Can l sell raw tobacco to my customers so that they can make their own tobacco products?"  Yeah, all well and good except all customers don't make their own tobacco products. Many turn the raw leaf into snuff or e-cig liquid ... so where is the question regarding those customers?. Yes, you've guessed it ... HMRC don't go there! See what l mean when l say they act like Border Force? They only put up the info and regs that suit them!

ln the same Notice 476 1.3 it says "Who should read this notice" and their answer is "lt is primarily intended for anyone who manufactures or imports tobacco products" Again, all well and good except raw tobacco leaf is not a tobacco product (Tobacco Products (Description of Products) Order 2003.

So, we decided to contact HMRC and ask them. What a bloody joke that was! They have a helpline that is a voice activated/recognition program that greets you. The stupid thing does not even recognise the word 'tobacco' ... l kid you not! We eventually got through to some actual person after trying all sorts of words and ended up using the word 'tax'. We were told to use the online Excise enquiry ... which we did. Guess what we got when we filled it in and sent it? ... This service is unavailable !!!!!!! There was a link to write to if you were having problems ... so we did. Guess what we got then? ... they directed us back to the online Excise enquiry!

Oh for the days of HMCE when you could have an intelligent and worthwhile conversation with them. HMRC are nothing like the standards of HMCE ... HMRC use the same tactics of Border Force ... they avoid questions that they don't want to answer. Y.know, the questions that aim to find out the truth!

Their policy is obviously to frighten people off from selling leaf. Thankfully there are companies that just follow the actual rules and regulations and can supply quality tobacco leaf legitmately to anyone that wants it.

We recommend you go to TL4U if you want tobacco leaf. They supply excellent quality tobacco leaves at a fantastic price ... just £1.50 for 50g !!!!!!!!!!!!!!!! 


  1. You hit the nail on the head SH. Customs have become nothing more than a protection racket for theguvmint. l can also say that tl4u are good as l just received my leaf this morn from em. Frickin great quality virginia n burley. Happy days.

  2. This is the quality of the leaf from TL4U that you will be getting. Looks almost too good to grind up into snuff...hell I could imagine it with a light white wine garlic joux...

  3. My order got lost from tl4u but they sent out another with 100g extra in it. Respect!

  4. My company is getting the same runaround. We also tried online and got the self same thing. We also tried ringing and we were told that they'd ring back within 3 working days. That was on the 14th Nov FFS. Rang them 2 further times and quoted the reference number they gave us and they just apologised for the delay and someone would ring back shortly. Still nothing from them. It's unbelievable, all we want is clarification on our Ecig DIY Kits. Ken Frost's site HMRC are Shite is spot on.

    1. l doubt they'll contact you at all ... the answers are something they don't want to give.

    2. l think your rght. lt's been 14 days now and still nowt. l'll try agian tomorrow and let you know.

  5. Perhaps if you guys smoked marajuana instead of tobacco you woudn't get so het up about tax exemptions, plus you'd be a lot more relaxed about just about everything.

    Just saying...

    1. Yeah, l'm sure you're totally relaxed when the drug squad call and find your plants :) ... just sayin

  6. HMRC = a rebadged/rebranded not fit for purpose UKBA - one completely dysfunctional bunch of gits folded into another and most of their unpleasant doings swept under the carpet.. Negative stories about HMRC are being pulled from the national press....

    That Gordon Broon wheeze of merging Inland Revenue and HMCE worked out well eh?

    Did anybody get sacked -,sent for re-education etc.?

    I had to laugh bitterly when ( unsuccessfully...) reporting a lost passport a while back to the "24 hour only human operators" passport loss hotline and trying to use their webshite.

    There are no sanctions for for being a monumental screw up - no P45s etc - plenty more money out there - just go squeeze a bit more.

    I know it's not directly N2D related - but the grotesque bloat in the public payroll seems epitomised by these gits

    They are - coming back on a coach from Belgium a while back the goons at Coquelles picked on a bloke who was obviously a bit dim and a little old lady - to my shame I didn't wade in - neither of whom had more than £100 worth of goods...

    1. Your link typifies what England has become ... a bloody joke. Gordon Brown made a massive stupid mistake by forming HMRC ... and it's later bastard child Border Force courtesy of Coalition. None are fit for purpose!

    2. Daily Mail tots up UKBA waste - a mere £100 million studded with gems of stupidity and incompetence.

      Are we all getting simply bomb-happy about all this? - I bluidy hope not.

  7. Try getting an answer let alone a straight answer out of the DVLA gibbons.
    They appear to have a small library of 'standard answers' they compile together into a reply of sorts but when they get a question that they know they cannot answer without spilling the beans they simply say they refuse to answer any more questions 'on this topic' and go on to say 'all responses will not be answered but will be held on file.'

    That's the sort of reply I am used to getting from bank employees who know if they answer the jig is up.

    1. A bit off topic but worthy of a glance
      I have been tripping to Europe for many years,each time bringing a reasonable amount of tobacco back
      Stopped many times by the Guards ,I have never had any siezed.
      Last week I was in Flanders (Belgium for the less educated) via Hull and Zeebrugge,on arrival in Ostend I made a bee line for a shop and filled by bag with Belgian
      Chocolates,probably more expensive than in England.
      No tobacco (UKBA readers ,please note.
      On return to Hull Gestapo Kontrolle Punkt I moved with a nervous look on my face,glancing about furtively,doing my best to look like a Fag Mafia Runner,I fumbled,fidgeted gave an Oscar worthy performance of Macbethian lowife.
      Despite the scowls of several UKBA gargoyles I passed through unmolested. Sad ,really, I was hoping to a have a stoppage so I could offer the nice officers a box of choccies especially the liqeur filled ones.


  8. Incompetence is endemic throughout government in the UK.

  9. XX Many turn the raw leaf into snuff or e-cig liquidXX

    And snuff is NOT a "Tobacco product"?????

    Well fuck me, what have I been shoving up my nose for the last 30 years then?

    1. A product made from tobacco leaves that does not have Tobacco Duty :)


"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 reasons for rejecting peoples appeals against seizures.

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