HMRC Regs re Leaf incl our Terms and Conditions

A Tribunal recently stated this:- We therefore conclude that the dried tobacco leaves in Mr Wnek’s van were not tobacco products within section 1(1) of the Act. As a result that Act does not impose excise duty on their importation.

Full judgement here

Although snuff and tobacco leaves are exempt from tobacco duty you will be liable for tobacco duty if you shred your tobacco leaves for use as pipe tobacco or RYO tobacco. This tobacco duty currently stands at £172.74 per kg. 

For more information on HMRC regulations on tobacco duty go here

This page from HMRC is also of interest. You have to agree to our Terms and Conditions in order to purchase.

Refund policy

If you are not happy with any purchase you can return your item/s within 28 days of delivery, for a full refund of the original payment.

Email us at to let us know you are intending to return the goods and then send your purchase to us at the address given in our reply.