IEC (Import-Export Code) Registration

Obtain your Import Export Code (IEC) to legally import and export goods from/to India. IEC is mandatory for all import-export businesses.

Who needs this: Exporters, importers, trading companies

Government portal: https://www.dgft.gov.in (IEC Portal)

Indicative fees: Free. No fee charged for IEC application.

Timeline: Approval and IEC issuance within 3-5 working days (for complete applications).

Who can use this

Sole proprietors
Partnership firms
Companies
LLPs
Government organizations
NGOs (if eligible)
Any business entity importing or exporting goods

Who cannot use this

Individuals for personal imports/exports
Businesses without PAN
Businesses blacklisted or penalized by Customs

Documents required

PAN certificate
Aadhaar card
Bank account statement (recent, 3 months old)
Shop/office address proof (electricity bill, lease deed, or property tax)
GST certificate (if registered)
Memorandum/Partnership deed (for companies/partnerships)

Step-by-step process

Visit DGFT portal for IEC registration — Go to the official IEC application portal (https://www.dgft.gov.in). Click on 'IEC Application' link. You can apply as 'New User' or existing account holder.
Register as new user on IEC portal — Click 'New User'. Provide your PAN, email address, and password. Verify your email by clicking the confirmation link sent to your inbox.
Log in and access IEC application form — Log in with your PAN and password. Click 'Apply for IEC'. The application form will load with basic sections.
Provide applicant details (proprietor/director/partner) — Enter name, designation, email, mobile, date of birth, and Aadhaar number of the proprietor/director/authorized partner. Select applicant type.
Enter business entity details — Provide business name, entity type (proprietorship, partnership, company, LLP), business commencement date, and CIN/FSSAI/GST registration details (if applicable).
Enter registered office address — Provide complete business address: street, locality, city, state, PIN code. Upload address proof (electricity bill or lease deed).
Declare bank account details — Enter your business bank account number, IFSC code, account holder name, and bank name. This account will be used for GST refunds and trade payments.
Specify items to be imported or exported — List the types of goods you plan to import/export (e.g., textiles, machinery, chemicals). Provide HS codes (Harmonized System codes) if known.
Upload supporting documents — Upload PAN certificate, Aadhaar card, business address proof, bank account statement, and GST certificate (if applicable). All documents must be clear and legible.
Review application before final submission — The portal will display a summary of all entered information and uploaded documents. Verify each section carefully for accuracy and completeness.
Submit IEC application — Click 'Submit Application'. Your application will be assigned a reference number. You will receive an acknowledgement email with the reference number.
Wait for DGFT verification and approval — DGFT will verify your application and supporting documents. This typically takes 3-5 working days. You can check status on the portal using your reference number.
Receive IEC approval notification — Once approved, DGFT will send an approval email with your unique 10-digit IEC number. You can also download the IEC certificate from the portal.

One IEC per PAN, and it is now issued on PAN

The Importer Exporter Code is issued by the DGFT and is required to import into or export out of India, with limited exemptions. Only one IEC is allotted against a PAN — an entity that already holds one cannot obtain another, and applications frequently fail simply because an IEC exists from an earlier business. It is issued electronically and does not expire, which is precisely why the annual obligation below is forgotten.

It must be updated every year or it is deactivated

An IEC has to be updated electronically each year between April and June even if nothing has changed, and an IEC that is not updated is deactivated. Reactivation is possible on updating, but discovering a deactivated IEC when a consignment is at the port is an expensive way to learn this. Put the annual update in the same calendar as your statutory filings.

When you do not need one

Import or export by government departments, and by certain notified categories, is exempt. Goods for personal use unconnected with trade do not require an IEC. Importantly, service exporters who do not claim benefits under the foreign trade policy may not require an IEC, since GST registration and PAN often suffice — though many banks still ask for it as a matter of practice. Check whether you actually need one before applying.

Exports are zero-rated, but only if you do the paperwork

Export of goods or services is zero-rated under GST, which means you may export without payment of tax under a Letter of Undertaking, or export on payment and claim a refund. The LUT must be filed for each financial year — it does not carry forward. Payment should be received in convertible foreign exchange where required, and the bank realisation evidence retained. Missing the LUT is what converts a zero-rated export into a taxable supply.

The details on the IEC must match everything else

Name, address, PAN, directors or partners and bank details on the IEC must agree with your GST registration, your customs records and your bank account, because mismatches stall consignments and refunds rather than generating a polite query. Update the IEC whenever any of those change. Sector-specific licences — FSSAI for food, and various product approvals — remain separately required regardless of the IEC.

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