The blending of duty paid tobacco products (eg hand-rolling
and pipe tobacco) and using non- dutiable material as an extender
(eg blending sifted offal or threshed leaf with a duty paid
product) may constitute manufacture. Anyone wishing to do this may
be required to register their premises and account for duty on the
materials used at the rate appropriate to the finished product. You
should refer all such cases to the Tobacco Team.
