This document establishes the specific surcharge and repayment rates for composite sugar products as mandated by the British government in 1970. The text functions as a statutory instrument, providing the legal framework for tax adjustments on imported and exported goods containing sugar. It serves as a technical record of fiscal policy implementation during a period of regulated commodity pricing.

This document is a primary source for legal historians and researchers studying 20th-century British trade regulations. It is highly technical in nature and intended for use as a reference for administrative compliance.