This document establishes the specific regulatory adjustments to import duty drawbacks as enacted by the British government in 1970. The text serves as a formal legal instrument, detailing the modifications to existing customs legislation to facilitate international trade compliance. It provides the statutory framework for businesses to reclaim duties paid on imported goods that are subsequently exported or used in the manufacture of exported products.

Legal professionals and historians utilize this document as a primary source for understanding the evolution of British customs law. Readers frequently note the technical density of the prose, which is characteristic of statutory instruments from this period.