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.