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United KingdomLegislation gov

Customs rule-breach penalty cap quadruples to £10,000

Draft Order lifts the section 26(5) ceiling from £2,500 to £10,000 from 15 December 2026; further regulations must still raise individual rule penalties.

By Taxxa AI OyPublished 26 October 2026

Tax

Industry: Across industries

The maximum civil penalty that customs regulations may set for contravening a prescribed customs rule rises from £2,500Legislation Legislation to £10,000Legislation Legislation Legislation. Article 2 of the draft Order substitutes "£10,000" for "£2,500" in section 26(5) of the Finance Act 2003Legislation, raising the statutory cap that limits every penalty prescribed under section 26(1).

The cap is not itself a penalty. Particular penalties for particular contraventions are prescribed in the Customs (Contravention of a Relevant Rule) Regulations 2003, and column 3 of that instrument's Schedule states the maximum for each specified rule. The Explanatory Memorandum states that further regulations under section 26 will be necessary to lift any particular penalty above £2,500Legislation; this Order only enables those later increases by amending the section 26(5) ceilingLegislation.

Relevant rules whose breach can attract a civil penalty imposed by HM Revenue and Customs include removing imported goods from HMRC control without permission, failing to present or declare imported goods in accordance with the rules, and failures by persons approved to operate port facilities to keep appropriate infrastructure available so customs formalities can be carried out. Civil penalties in this framework are intended as a proportionate deterrent to discourage non-compliance.

The policy context given for the increase is the Government's June 2026 announcement on simplification, modernisation and fairness of the tax system, which included an intention to strengthen the customs civil-penalty framework and review the maximum to deter non-compliance, particularly breaches of approval conditions for essential customs infrastructure at border locations. The memorandum cites inflation and a changed customs regime with growth in ports and airports as reasons why a £10,000 maximum will support more proportionate sanctions.

The instrument is a draft Order made by the Treasury in exercise of section 26(6) of the 2003 Act, laid before the House of Commons under section 26(7) for approval by resolution of that House. It extends to and applies in the United Kingdom and comes into force on 15 December 2026Legislation. No Tax Information and Impact Note was prepared, on the basis that the instrument contains no substantive change to tax policy beyond the cap itself.

Legal basis is section 26(6) of the Finance Act 2003, under which the draft Customs (Contravention of a Relevant Rule) (Maximum Penalty) (Amendment) Order 2026 is made to amend the maximum in section 26(5), with the Commons-approval procedure in section 26(7).

Review customs control, declaration and border-infrastructure approval processes against the £10,000 section 26(5) ceiling taking effect on 15 December 2026.

Sources