COMAC demands suspension of Ghana Customs Act fuel tax clause

The Chamber of Oil Marketing Companies (COMAC) has formally requested the Ghana Revenue Authority (GRA) to suspend specific provisions within the Customs Act 2026. The dispute centers on Section 136, which COMAC claims shifts downstream petroleum tax obligations from Oil Marketing Companies (OMCs) and LPG Marketing Companies (LPGMCs) to Bulk Import, Distribution and Export Companies (BIDECs).

COMAC argues that this change was implemented without industry consultation. The organization warned that migrating tax liability to the bulk-supply tier could lead to supply shocks and increased fuel prices at the pump. Specifically, the chamber is challenging Section 136(3), regarding tax accounting at the point of sale, and Section 136(5), which concerns the deferral of payments through bank guarantees.