The Chamber of Oil Marketing Companies (COMAC) has called for the indefinite suspension of Section 136 of the Customs Act, 2026 (Act 1179), warning that the provision could increase fuel prices, slow tax collection and expose Ghana’s petroleum supply chain to disruptions.
In a letter dated September 23 and addressed to Ghana Revenue Authority (GRA) Commissioner-General Anthony Kwesi Sarpong, the Chamber objected to plans to transfer downstream petroleum tax obligations from Oil Marketing Companies (OMCs) and LPG Marketing Companies (LPGMCs) to Bulk Import, Distribution and Export Companies (BIDECs).
COMAC said it supports the broader Customs Act, particularly provisions governing petroleum operator registration and the storage and movement of products. Its objection is specifically to the proposed change in who accounts for downstream taxes.
COMAC Warns New Tax Arrangement Could Raise Pump Prices
Under COMAC’s interpretation of Section 136, BIDECs would account for petroleum taxes at the point of sale, with the GRA Commissioner-General permitted to defer payment for up to 21 days against a bank guarantee.
The Chamber argues that the arrangement could force bulk distributors to pay taxes before receiving payment from marketers.
That would create additional financing demands, particularly where BIDECs supply petroleum products on credit for periods longer than 21 days.
COMAC warned that distributors could respond by shortening credit periods, demanding additional security or passing financing costs to marketers and consumers.
It also raised concerns about what it described as double collateralisation, arguing that the same tax exposure could effectively be secured at both the bulk distribution and marketing stages.
Smaller BIDECs, the Chamber cautioned, could struggle to meet the additional financing requirements, potentially reducing competition in the downstream petroleum market.
GRA’s Proposed Collection Model Questioned
COMAC said the GRA explained at a September 18 stakeholder meeting that shifting the obligation to BIDECs would allow it to deal with fewer taxpayers and address defaults by marketers.
The Chamber disputed that reasoning.
According to COMAC, BIDECs indicated at the meeting that they would require at least 45 days to settle their obligations, compared with the 21-day arrangement currently applicable to marketers.
It also argued that dealing with fewer, larger taxpayers would concentrate rather than eliminate collection risks.
Under the existing system, COMAC said, the Integrated Customs Management System can deactivate a defaulting marketer without interrupting supplies to other operators.
Suspending a defaulting bulk distributor, however, could affect several marketers and hundreds of retail outlets.
The Chamber warned that enforcement under the proposed arrangement could leave the GRA choosing between disrupting fuel supply and allowing unpaid taxes to accumulate.
Chamber Questions Alleged Customs System Overrides
COMAC maintains that the underlying problem is weak enforcement of existing collection controls rather than the point at which petroleum taxes become payable.
It alleged that system overrides had allowed some operators to continue lifting products after exceeding approved credit limits or payment periods.
The Chamber wants the GRA to explain how those overrides occurred, who authorised them and what measures have been introduced to prevent a recurrence.
It also identified a possible conflict between Section 126(6), which COMAC says fixes a tax point 21 days after the close of a lifting window, and Section 136, which provides for payment at the point of sale with a separate deferral mechanism.
COMAC said it was not consulted before the legislation passed and had not received an impact assessment or transitional financing plan.
GH¢2.5bn Alleged Revenue Leakage Remains Unresolved
The Chamber used the letter to renew concerns about three matters it says remain unanswered by the GRA.
One involves 10 bulk road vehicles carrying diesel that were impounded in October 2025. COMAC says its request for details about their ownership and designated marketers has not received a substantive response.
It also referred to its 2025 industry report, which identified 819.25 million litres of allegedly unaccounted petroleum products associated with an estimated GH¢2.5 billion in revenue loss.
That figure is COMAC’s estimate and was not independently established in the letter.
The third matter concerns three operators allegedly granted non-bonded status outside the GRA’s published criteria.
COMAC wants an independent review of those decisions and any material system overrides, with sanctions where breaches are established.
Industrial Action Remains a Last Resort
The Chamber is asking that BIDECs continue paying applicable duties and port charges at importation while marketers remain responsible for taxes and levies at the ex-pump stage.
It warned that it would consider administrative, regulatory and legal measures to secure the suspension, with industrial action as a last resort.
The letter, signed by COMAC Chief Executive Officer and Industry Coordinator Dr Riverson Oppong, said the Chamber remains willing to work with the GRA to strengthen compliance and protect national energy security.
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