The Chamber of Oil Marketing Companies (COMAC) has given the Ministry of Finance 14 days to suspend the implementation of Section 136 of the Customs Act, 2026 (Act 1179), amid concerns over its impact on Ghana’s downstream petroleum sector.
COMAC’s Chief Executive Officer and Industry Coordinator, Dr Riverson Oppong, said the Chamber wants the provision suspended immediately and indefinitely.
The Chamber has warned that failure to suspend the provision within the 14-day period will trigger an emergency general meeting to determine its next steps through administrative, regulatory and legal channels.
What Section 136 Changes
Section 136 shifts responsibility for accounting for downstream petroleum taxes from Oil Marketing Companies (OMCs) and LPG Marketing Companies (LPGMCs) to Bulk Import, Distribution and Export Companies (BIDECs).
Under the new arrangement, BIDECs are required to account for the relevant tax at the point of sale. The Commissioner-General of the Ghana Revenue Authority may also defer payment for up to 21 days against a bank guarantee.
COMAC argues that the change moves the tax obligation rather than addressing what it identifies as weaknesses in the enforcement of existing controls.
Dr Oppong said the Chamber’s position is that the focus should remain on enforcement and transparency within the existing system.
COMAC Raises Fuel Supply Concerns
COMAC has expressed concern that placing the tax obligation at the bulk-supply level could increase financing and guarantee costs for BIDECs.
The Chamber says such additional costs could potentially be passed on to consumers through higher fuel prices. It has also warned that concentrating the obligation among bulk suppliers could create a potential single point of failure if a major BIDEC encounters enforcement or financial difficulties.
COMAC maintains that it has no intention of disrupting petroleum supplies and recognises the essential service provided by its members.
However, it says the industry is concerned about operating under a framework it considers insufficiently tested and explained.
COMAC’s Other Concerns
The Chamber has also raised questions about the timing of tax obligations under different sections of the Customs Act.
It says Section 126(6) establishes one tax-payment trigger while Section 136 establishes another, creating what COMAC describes as uncertainty around when tax obligations become due.
COMAC is additionally seeking greater transparency regarding credit-limit overrides within the Integrated Customs Management System (ICUMS), the granting of non-bonded status to some operators and outstanding issues involving petroleum products.
The Chamber says its analysis of 2025 industry data identified approximately 819.25 million litres of unaccounted-for petroleum products, with an estimated revenue implication of about GH¢2.5 billion. These figures are COMAC’s own analysis and have been reported as such.
14-Day Deadline
COMAC has therefore called on the Finance Ministry to publicly announce the suspension of Section 136 within 14 days.
If the deadline passes without a suspension, the Chamber says it will convene an emergency general meeting to determine subsequent administrative, regulatory and legal steps.
The Finance Ministry and Ghana Revenue Authority had not publicly responded to COMAC’s 14-day demand in the reports reviewed.
