# The Customs (Contravention of a Relevant Rule) (Maximum Penalty) (Amendment) Order 2026, Note: Explanatory note


(This note is not part of the Order)
This Order amends section 26(5) of the Finance Act 2003 to increase the maximum amount which may be prescribed as a penalty for the contravention of a relevant rule under subsection (1) of that section. The maximum penalty amount is increased from £2,500 to £10,000.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348288148/note (the official version)
Page: https://openlegislation.uk/draft-customs-contravention-of-a-relevant-rule-maximum-penalty-amendment-order-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.