COMAC gives Finance Ministry 14 days to suspend implementation of Section 136 of Customs Act

The Chamber of Oil Marketing Companies (COMAC) has demanded that the Finance Ministry suspend the implementation of Section 136 of the revised Customs Act within 14 days. If this ultimatum is unmet, COMAC warns that an emergency general meeting will convene to determine the next course of action through appropriate channels. In a statement, COMAC emphasized their commitment to providing essential services without disruption, expressing concerns about operating under an untested, unexplained, and unjustified framework that transfers enforcement risk to operators and ultimately, to Ghanaian consumers.

COMAC considers Section 136 a risk transfer, not reform, and insists that existing controls should be enforced transparently, with complete accounting of products before any system replacement is considered. The Chamber urges the Minister of Finance to publicly announce an immediate and indefinite suspension of Section 136 and maintain the current framework where BIDECs pay import duties and port charges at importation, while OMCs/LPGMCs account for taxes and levies ex-pump.

COMAC argues that Section 136(3) requires BIDECs to account for tax at the point of sale, while Section 136(5) permits the Commissioner-General to defer payment for up to 21 days via a bank guarantee, ultimately shifting liability to the bulk-supply tier. The Ghana Revenue Authority's reason for targeting fewer entities and addressing marketer defaults is unsupported, as COMAC believes this rationale is flawed and enforces the current system effectively when enforced.