The Chamber of Oil Marketing Companies (COMAC) has called for the indefinite suspension of Section 136 of the Customs Act, 2026 (Act 1179), arguing that the provision poses significant risks to fuel supply, revenue collection and the stability of Ghana’s downstream petroleum industry.
In a letter dated September 23, 2026, and addressed to the Commissioner-General of the Ghana Revenue Authority (GRA), Mr Anthony Kwesi Sarpong, COMAC said it welcomed Act 1179 and supported Sections 126 and 127, which preserve the customs-controlled framework.
However, the Chamber strongly objected to Section 136, which it said seeks to transfer the downstream petroleum tax obligation from Oil and LPG Marketing Companies (OMCs/LPGMCs) to Bulk Import, Distribution and Export Companies (BIDECs).
According to COMAC, the change was introduced without adequate consultation and could have serious consequences for industry operators and the national economy.
The Chamber is therefore calling for the immediate suspension of Section 136 and the retention of the existing arrangement.
Threat to fuel supply
COMAC said Section 136(3) requires BIDECs to account for tax at the point of sale, while Section 136(5) allows the Commissioner-General to defer payment for up to 21 days through a bank guarantee.
COMAC, in a letter argued that it is kicking against the implementation of the sections of the Customs Act due to the fact that Section 136(3) requires a BIDEC to account for tax at the point of sale, while section 136(5) permits the Commissioner-General (CG) to defer payment for up to 21 days via a bank guarantee.
The Chamber went ahead to state that “It migrates liability currently secured by OMC/LPGMC guarantees, bonds, and self-recognisance to the bulk-supply tier.”
It recalled at the meeting that GRA’s rationale to deal with “fewer entities” and address marketer defaults was unsupported by any memorandum or assessment, highlighting that this stated rationale is flawed.
It also raised serious concerns about enforcing the act, arguing that the current system is effective when enforced. “GRA would face an impossible choice: enforce and trigger a national supply shock, or forbear and allow arrears to balloon. Risk becomes concentrated, not reduced”.
Breakdown of Other Concerns
COMAC went ahead to identify other issues that it believes should be seriously considered.
They are:
Issue of enforcement, not the collection point: According to COMAC, the accumulation of arrears points to failures in enforcing existing ICUMS controls, including system overrides that allowed affected operators to continue lifting beyond approved limits. Thus, transferring the tax obligation to BIDECs will merely relocate this risk.
Creation of fiscal distortion and double collateralisation: It said the status quo matches liability to liquidity – BIDECs pay at importation, OMCs/LPGMCs pay ex-pump. Section 136 severs this. As a result, BIDEC must pre-finance taxes before being paid, forcing tighter credit, higher security demands, and ultimately higher pump prices.
Lack of consultation: It explained thatCOMAC, the body representing the most affected operators, was neither consulted nor invited to comment before passage, despite standing engagement with GRA, NPA, and the Ministries of Finance and Energy. Hence, a post-passage implementation meeting does not cure this procedural defect.
Internal inconsistency: It stressed that Section 126(6) fixes the tax point at 21 days after close of a lifting window, while Section 136 fixes it at time of sale with a separate 21-day deferral, two conflicting triggers for the same consignment. This means that no impact assessment, memorandum, transitional plan or financing arrangement has been provided for reference by COMAC.
Immediate Attention
The Chamber also highlighted some issues that need urgent attention.
It expressed concerns about maintenance of the status quo, whereby BIDECs pay at importation (import duties/port charges) and OMCs/LPGMCs continue to account for taxes/levies at ex-pump.
Again, it noted about a written account of the control circumstances that permitted affected operators to continue lifting after exceeding the applicable credit limits or payment periods, together with the corrective measures instituted to prevent recurrence;
Additionally, an independent review of the grant of non-bonded status and other material system overrides, including the applicable criteria, approval authority, supporting justification, and audit trail, with appropriate administrative or disciplinary action where any breach is established.
Plan to Support GRA
Despite these concerns, COMAC remains supportive of the GRA and welcomes aspects of the Customs Act.
“COMAC remains a willing partner in strengthening compliance and revenue mobilisation, best achieved by enforcing the existing mechanism rather than replacing it”, it explained
“We stand ready to engage constructively toward a shared resolution to safeguard our members and national energy security”, it added
In conclusion, it welcomed Act 1179 and Sections 126 and 127, which preserve the customs-controlled framework for registration of petroleum operators and bonded storage, lifting, and movement of products.
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