The BBFC noted that while the film's predecessor The Human Centipede I (First Sequence) was "undoubtedly tasteless and disgusting", it was also "a relatively traditional and conventional horror film" and passed it uncut with an 18 certificate.
In a statement, the board said: "The BBFC has rejected the sexually violent and potentially obscene DVD The Human Centipede II (Full Sequence). This means that it cannot be legally supplied anywhere in the UK."
The sequel centres on a man who "becomes sexually obsessed with a DVD recording of the first film". Director of the BBFC David Cooke claimed that to issue a certificate for the film "would risk potential harm... even if confined to adults".
"The Board considered whether its concerns could be dealt with through cuts," he continued. "However, given that the unacceptable content runs throughout the work, cuts are not a viable option in this case and the work is therefore refused a classification."
The film was submitted for a DVD but not theatrical release. The distributor of the film may appeal the decision within six weeks.
The BBFC explained: "Unlike the first film, the sequel presents graphic images of sexual violence, forced defecation and mutilation, and the viewer is invited to witness events from the perspective of the protagonist.
"Whereas in the first film the 'centipede' idea is presented as a revolting medical experiment, with the focus on whether the victims will be able to escape, this sequel presents the 'centipede' idea as the object of the protagonist's depraved sexual fantasy."
Director Tom Six has claimed that he will make a trilogy of Human Centipede films.
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