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HMRC internal manual

Tobacco Products Duty

National Advice Service Enquiries - Blending of tobacco products

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.