Fuel marketers urge GRA to suspend new Customs Act tax rule shifting liability to bulk suppliers

Pinned summary · as of 06:33

An industry body for fuel distributors is pressing the Ghana Revenue Authority to put one section of the new customs law, Act 1179 of 2026, on hold indefinitely. Under that clause, importers and bulk distributors, not the firms that retail fuel and LPG to motorists, would carry the liability for petroleum duties once a sale is made. The Chamber of Oil Marketing Companies (COMAC) set out its objections in a letter to the authority's Commissioner-General, and Kumasi Mail and The Vaultz News both reported on it.

What we know

• COMAC has formally asked the Ghana Revenue Authority to suspend Section 136 of the new Customs Act indefinitely, raising its objections in a letter to the Commissioner-General.
• Under Section 136, Bulk Import, Distribution and Export Companies (BIDECs) must account for petroleum taxes when products are sold. Until now, that duty sat with the marketing companies that sell fuel and LPG further down the chain.
• The section lets the Commissioner-General postpone payment for up to 21 days, but a bank guarantee is required for that relief.
• COMAC says the change was brought in without proper consultation, and that it was given no impact assessment, transition plan or financing arrangement showing how the new rules would work alongside the existing ones.
• According to COMAC, Section 126(6) fixes the tax point at 21 days after a lifting window closes, whereas Section 136 creates liability at the moment of sale, with a separate possible 21-day deferral.
• COMAC argues that bulk suppliers would have to fund the tax before they are repaid by the marketers they supply, which it says would push up working-capital needs and financing costs and could eventually lift pump prices.
• COMAC warns that if a bulk supplier defaulted, the GRA would face a hard choice between enforcing the rules and risking disrupted fuel supply, or holding back and watching arrears grow. It described the outcome as one where “Risk becomes concentrated, not reduced.”
• COMAC alleges weaknesses in the customs system known as ICUMS, saying overrides let some operators keep lifting fuel after passing their approved credit limits or payment periods. It wants a written explanation and an independent review of material overrides.
• The group says it backs the parts of the Act that keep customs control over registering petroleum operators and over bonded storage, lifting and movement of fuel.
• COMAC wants the current arrangement kept, under which bulk suppliers settle duties and port fees when cargo arrives, while the marketing companies deal with the remaining taxes and levies when fuel is sold at the pump.

What's disputed / unconfirmed

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  Kumasi Mail reported that COMAC dated its letter 23 September 2026 and that Dr. Riverson Oppong, its Chief Executive Officer and Industry Coordinator, signed it. The Vaultz News did not give these details.
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  Kumasi Mail reported that, according to COMAC, BIDECs told the GRA Customs Division at an 18 September meeting they would need no fewer than 45 days to clear what they owe, compared with the 21 days marketing companies work with today. This has not appeared in other reports.
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  Kumasi Mail reported COMAC as saying there is no legal cap on the number of BIDECs and that ICUMS can currently deactivate one defaulting marketer, whereas one defaulting BIDEC may serve several marketers and hundreds of fuel stations. No other report carries these points.
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  According to Kumasi Mail, COMAC cited 819,248,990 litres of petroleum products unaccounted for in its 2025 financial-year report, estimated the resulting loss to revenue at roughly GH₵2.5 billion, and complained that its 25 May 2026 letter on the subject had drawn no substantive answer. The GRA's position on these figures was not reported.
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  Kumasi Mail also reported COMAC as saying the GRA had not answered its request for details on 10 tankers carrying Automotive Gas Oil that were impounded on 8 October 2025, or its 12 August 2026 query about non-bonded status granted to three operators.
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  Kumasi Mail reported that COMAC threatened to take the matter through administrative, regulatory and legal channels, with strike action held in reserve as a final option, unless the clause stays on hold.
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  The Vaultz News reported COMAC as calling for the GRA, the Ministry of Finance, the Ministry of Energy and Green Transition, the National Petroleum Authority, banks and industry players to assess the tax shift, and for disciplinary steps where override breaches are established. This is not in other reports.
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  The GRA has said the aim is to collect from fewer entities and reduce defaults by marketers, according to the reports. COMAC disputes that this will work, and the authority's own response to the letter has not been reported.

Why it matters for Ghana

Fuel prices touch almost every household, from trotro fares to the cost of food carried to market. COMAC says the new rule could tighten credit terms for bulk suppliers and raise what it costs them to bring in and distribute fuel, which it says could eventually show up at the pump. If a large supplier fell behind on tax, supply to many filling stations and LPG dealers could be affected, according to the group. The GRA has not yet publicly answered these concerns in the reports seen.