This document establishes the formal legal framework and procedural requirements for the repayment of customs duties within the United Kingdom. The regulations were issued by the government of Great Britain to define the specific conditions under which importers or businesses may claim refunds for duties paid on imported goods. It serves as a primary regulatory instrument for administrative compliance in international trade operations.

Legal professionals and trade compliance officers utilize this text as a foundational reference for historical regulatory standards in British customs law. Readers frequently note the technical density of the prose, which is characteristic of statutory instruments from this period.