By: Mabel Adorkor Annang
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 disrupt fuel supply and pose risks to the downstream petroleum industry and the wider economy.
Section 136 seeks to transfer 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.
COMAC says the justification that it would be easier for the Ghana Revenue Authority, GRA, to deal with fewer Bulk Distribution Companies than numerous OMCs is not convincing.
The Chamber notes that there are currently about 56 BDCs, with no statutory limit on their numbers, arguing that OMCs could also obtain BDC licences.
“Today, 56 BDCs exist, and there’s no statutory cap, just as there’s no cap on OMCs. So every OMC can now go and look for a BDC licence. That is not a remedy for what is wrong or what needs to be fixed.”
According to COMAC, BIDECs indicated at a meeting with the Customs Division of the GRA that they would require a minimum of 45 days to settle their tax obligations, compared with the current 21-day arrangement for OMCs and LPGMCs.
“The OMCs today, apart from those who are on cash and carry, pay 21 days after lifting. The BDCs say they can pay only after 45 days. So which of them gives the government faster revenue?”
The Chamber argues that the proposed arrangement could delay revenue collection rather than accelerate it.
Chief Executive of COMAC, Dr. Riverson Oppong, also warned that concentrating tax obligations at the BIDEC level could create a wider fuel supply risk because a single BIDEC may supply several OMCs, LPGMCs and hundreds of retail outlets.
He said BDCs also handle significantly larger volumes than individual OMCs, increasing the potential impact of any disruption.
“If an OMC is lifting, say, five million litres, a BDC is dealing with 50 million litres. So if a BDC is blocked or locked on ICUMS, that means a huge quantum of supply is being locked.”
COMAC says Section 136 shifts the existing challenges in tax collection from OMCs to BDCs instead of addressing weaknesses in the revenue collection system.
The Chamber argues that the Integrated Customs Management System, ICUMS, already prevents an OMC from lifting additional products when it fails to settle its tax obligations within the prescribed period.
“If you don’t pay after 21 days, ICUMS wouldn’t allow you to lift again. So what is the problem? Let’s fix the problem instead of just shifting it.”
Dr. Oppong said COMAC supports Sections 126 and 127 of the new Customs Act but objects to Section 136, citing inadequate consultation with industry stakeholders before the legislation was enacted.
He said proper engagement with industry could have identified and addressed some of the concerns now emerging.
“If there was proper stakeholder engagement, we wouldn’t get to where we are now.”
Dr. Oppong has therefore urged Parliament to consider amendments to provisions of the law that require clarification or correction.
The Chamber says it supports measures to improve tax collection and ensure compliance among OMCs.
However, it has raised concerns about some OMCs allegedly benefiting from self-cognisance despite reportedly not meeting the requirements.
COMAC says it has written to the GRA seeking clarification on changes in the operations of some OMCs, particularly companies with relatively few filling stations but reportedly selling large volumes of fuel.
The Chamber describes the matter as an internal issue that requires attention.
COMAC is warning that the GRA could face difficult choices if Section 136 is enforced in its current form, arguing that the Authority could either risk a national fuel supply shock or allow tax arrears to accumulate.
