Import Export Code (IEC) Registration Online in India

Importer Exporter Code (IEC) is a 10-character alphanumeric code issued by the Directorate General of Foreign Trade (DGFT) to identify entities engaged in applicable import and export activities. The IEC is PAN-based and is generally the same as the entity's PAN, with the IEC being separately issued by DGFT.

An IEC is generally required for importing or exporting goods from India, unless a specific exemption applies. It is also required in certain cases involving the export or import of services or technology, particularly when benefits are claimed under the Foreign Trade Policy.

The IEC application is submitted online through the DGFT portal. Once issued, the IEC remains valid, subject to the requirement to update its details electronically during the prescribed annual update period.

IEC registration is available to different types of businesses and entities that carry out applicable import or export activities. The IEC is issued based on the firm's legal structure and PAN. The following entities can apply for an IEC:

You may need an IEC if you:

• Import goods into India: Businesses importing goods for commercial or business purposes generally need a valid IEC.
• Export goods from India: An IEC is generally required when sending goods from India to overseas buyers.
• Import or export services or technology: IEC requirements may apply when you are claiming benefits under the Foreign Trade Policy.
• Carry out regular international trade: An IEC helps identify the importer or exporter in applicable trade and customs transactions.

An IEC is issued by the DGFT and is PAN-based. However, having a GST registration does not automatically mean that you have an IEC. If your business requires an IEC, you must apply for it through the DGFT portal.

When is an IEC Not Required?

Although an IEC is generally required for import and export activities, DGFT provides specific exemptions. You may not need an IEC in certain situations, including:

• Personal-use imports or exports: Goods imported or exported for personal use and not connected with trade, manufacture, or agriculture.
• Certain government transactions: Imports or exports by specified Ministries, Departments, and government bodies covered under the applicable exemptions.
• Specified non-commercial imports: Certain imports for charitable, religious, or other notified non-commercial purposes may be exempt, subject to applicable conditions.
• Other notified exemptions: DGFT provides specific exemptions for certain categories of imports and exports, including specified transactions and border trade subject to prescribed conditions.

If your transaction falls within an exemption, you may not need to obtain an IEC. Since exemptions can depend on the type, purpose, value, and destination of the transaction, check the applicable DGFT provisions before proceeding without one.

You need to provide the following documents and details when applying for an IEC through the DGFT portal:

• PAN: A valid PAN of the firm or entity is required. DGFT verifies the PAN details against Income Tax Department records.
• Entity Details: Provide the legal structure and details of the proprietor, partner, director, Karta, or authorized person, as applicable.
• Bank Account Proof: The bank account should be in the name of the firm or entity. A prescribed bank proof, such as a cancelled cheque or bank certificate, may be required for electronic validation.
• Address Proof: Provide valid proof of the firm's or entity's address. If the address proof is not in the firm's name, a No Objection Certificate (NOC) from the premises owner may be required.
• Entity-Specific Documents: Partnership firms, LLPs, companies, trusts, societies, HUFs, and other applicable entities must provide their incorporation, registration, establishment, or other prescribed documents.
• Mobile Number and Email Address: Provide valid contact details for communication and verification.
• Digital Authentication: Complete the applicable Aadhaar-based e-Sign or  Digital Signature Certificate (DSC) authentication.

The supporting documents may vary depending on the legal structure:

• Proprietorship: Proprietor's identity/address proof and applicable bank and address documents.
• Partnership Firm: Partnership deed and applicable firm and partner details.
• LLP or Company: Incorporation or registration documents and applicable details of designated partners or directors.
• Trust or Society: Trust deed or society registration documents, as applicable.
• Other Entities: Additional documents may be required depending on the entity type and the information declared in the IEC application.

You can apply for an IEC online through the DGFT portal by creating an account, entering your business and bank details, uploading the required documents, completing authentication, and paying the application fee. The process can be completed by following these steps:

Step 1: Register on the DGFT Portal

Visit the DGFT website and create an account using your valid mobile number and email address. If you already have a DGFT account, log in with your existing credentials.

Step 2: Apply for a New IEC

After logging in to the DGFT portal:

• Go to IEC Profile Management.
• Select the option to apply for a new IEC.
• Enter the firm's PAN and other required business details.
• Provide details of the proprietor, partner, director, Karta, or managing trustee, as applicable.
• Enter the firm's registered address and contact details.

Step 3: Enter and Validate Bank Details

Provide the required bank account details, including the account number, account holder name, IFSC code, bank, and branch details.

The bank account must be in the firm's name and is subject to electronic validation. Provide the required bank account proof, such as a cancelled cheque or bank certificate.

Step 4: Provide Other Application Details

Enter the required information about the purpose of applying for the IEC and the relevant import, export, or other activities.

Review the information carefully before moving to the next stage.

Step 5: Upload the Required Documents

Upload the applicable documents based on your business structure and application details. These may include:

• PAN
• Address proof
• Bank account proof
• Incorporation, registration, or establishment documents, where applicable
• NOC, if the address proof is not in the firm's name
• Other entity-specific documents, where required

Step 6: Complete Authentication and Pay the Fee

Complete the required Aadhaar e-Sign or DSC authentication, as applicable. Then pay the ₹500 IEC application fee through the DGFT payment gateway.

Step 7: Submit the IEC Application

Review the complete application and submit it through the DGFT portal. The application is processed after the required validations are completed.

If any information or document does not meet the requirements, you may need to correct the application or provide the required clarification.

Step 8: Download the IEC Certificate

Once the IEC is issued, download the IEC certificate from the DGFT portal. Check the PAN, entity name, address, and other details to make sure they are correct.

The government fee for a new IEC application is ₹500, while an IEC modification costs ₹200 per application. If a Digital Signature Certificate is required, the cost may be around ₹2,500.

The following table shows the main costs associated with IEC registration and maintenance:

The ₹500 IEC application fee, ₹200 modification fee, and annual update charges are prescribed under DGFT's fee schedule. DSC and professional assistance are separate costs and are not DGFT government fees.

Penalties for IEC Non-Compliance

Not following IEC and foreign trade requirements can result in monetary penalties or action against the IEC. Under Section 11 of the Foreign Trade (Development and Regulation) Act, 1992, the penalty for a contravention can be at least ₹10,000 and up to five times the value of the goods, services, or technology involved, whichever is higher, subject to the applicable legal provisions.

The following table explains the main consequences:

These penalties should not be presented as an automatic fine for every case of operating without an IEC. The applicable action depends on the specific contravention and the relevant provisions of the law.

An IEC helps businesses meet the requirements for applicable import and export transactions. Key benefits include:

• Enables Import and Export: An IEC is generally required to import or export goods from India, unless a specific exemption applies.
• Supports Customs Procedures: The IEC identifies the importer or exporter in applicable customs and shipping documents.
• Helps Access Export Benefits: A valid IEC may be required to claim eligible benefits under the Foreign Trade Policy, such as RoDTEP and duty drawback, subject to the conditions of the relevant scheme.
• Supports International Trade: An IEC provides a recognized identification code for applicable import and export transactions.
• No Periodic Renewal: Once issued, an IEC does not require renewal. However, its details must be updated annually during the prescribed period.

Getting an IEC is an important requirement for applicable import and export transactions. Depending on your business and product, you may also need customs registrations, export certificates, licenses, and other approvals before starting international trade. After receiving your IEC, consider the following steps:

1. Register Your AD Code

• An Authorised Dealer (AD) Code is a 14-digit code provided by the bank where you maintain your business account.
• After obtaining your IEC, register the AD Code through the ICEGATE portal for the relevant customs location.
• AD Code registration is required for applicable export transactions and links your bank account details with the customs system.
• ICEGATE allows users to register their AD Code through their profile.

2. Register on ICEGATE

• ICEGATE (Indian Customs Electronic Gateway) is the online customs portal used by importers and exporters.
• ICEGATE Registration allows you to carry out customs-related electronic filings and access services through the portal.
• Exporters can use ICEGATE for filing and tracking Shipping Bills and other customs documents.

3. Obtain RCMC if Required

• A Registration-cum-Membership Certificate (RCMC) is issued by the relevant Export Promotion Council, Commodity Board, Development Authority, or other competent authority.
• RCMC registration may be required when applying for an authorization or a benefit or concession under the Foreign Trade Policy, subject to applicable exemptions.
• The appropriate authority depends on the product or service you export.
• Check the specific requirements of the export benefit or authorization you plan to claim before applying for RCMC.

4. Check Your Product's Export Policy

• Check the ITC(HS) classification of your product before exporting.
• Confirm whether the product is classified as Free, Restricted, Prohibited, or subject to specific conditions under the applicable export policy.
• Restricted products may require an additional authorization or approval from DGFT or another relevant authority.
• An IEC does not by itself permit the export of products that are subject to separate restrictions or regulatory requirements.

5. Arrange the Required Export Documents

• Prepare the commercial invoice and packing list for the shipment.
• Arrange the applicable transport document, such as a Bill of Lading or Air Waybill.
• Additional documents may be required depending on the product, destination country, buyer, or government agency requirements.
• Product-specific certificates, licenses, or approvals may also be required where applicable.

6. Check Country-Specific Requirements

• Check the import requirements of the destination country before shipping.
• The buyer or importing country may require certificates of origin, product certifications, labeling requirements, or other documents.
• Meeting Indian export requirements does not automatically mean the goods meet the destination country's import requirements.

7. Maintain Your IEC Details

• Keep your IEC details updated on the DGFT portal.
• IEC holders must confirm or update their IEC details electronically during the prescribed annual update period.
• Failure to complete the required annual update can result in deactivation of the IEC.

Note: The exact requirements after obtaining an IEC depend on your product, export destination, customs location, and the type of transaction. Not every exporter will need every registration or certificate listed above.

An IEC has permanent validity and does not require periodic renewal. However, IEC holders must confirm or update their IEC details electronically every year during the April to June period, even if there are no changes. If the required annual updation is not completed, the IEC may be deactivated. Keep the following points in mind:

• No changes in details: You must still complete the annual confirmation even when your IEC details remain unchanged.
• Fee for late updation: Annual IEC updation is free during April to June. A ₹200 fee applies when the updation is completed after the stipulated period.
• Deactivation for non-updation: An IEC that is not updated as required may be deactivated by DGFT.
• Changes in business details: Update changes such as the entity name, address, bank details, ownership, or other applicable IEC information through the DGFT portal.
• Surrender of IEC: If you no longer wish to operate your IEC, you can submit a surrender request through the DGFT portal.
• Reactivation: If an IEC has been deactivated, the holder can take the required corrective or updation action through the DGFT portal, subject to the applicable DGFT process.

DGFT may suspend or cancel an IEC when an importer or exporter violates specified foreign trade laws or engages in activities covered under Section 8 of the Foreign Trade (Development and Regulation) Act, 1992. The action depends on the nature of the violation and the applicable legal provisions. The main grounds include:

• Violation of Foreign Trade Laws: Contravening the FTDR Act, its rules or orders, or the applicable Foreign Trade Policy.
• Customs or Foreign Exchange Violations: Violating applicable laws relating to customs, central excise, foreign exchange, or other laws specified under the Act.
• Economic Offences: Committing an economic offence covered by a notification issued by the Central Government.
• Prejudicial Import or Export Activities: Conducting imports or exports in a manner that is prejudicial to India's trade relations with another country or to the interests of other importers or exporters.
• Bringing Disrepute to Indian Trade: Conducting trade in a manner that brings disrepute to the credit of Indian goods, services, or technology.
• Violation Involving Specified Goods or Services: Importing or exporting specified goods, services, or technology in contravention of the FTDR Act, applicable rules or orders, or the Foreign Trade Policy.

Before suspending or cancelling an IEC under Section 8, the DGFT or an authorised officer generally issues a written notice stating the proposed grounds. The IEC holder is given a reasonable opportunity to submit a representation and, if requested, to be heard.

If an IEC is suspended or cancelled, the holder generally cannot import or export goods, services, or technology. Exceptions may apply if DGFT issues a special licence.

The IEC certificate is issued by DGFT after an Importer Exporter Code is granted. The IEC is a 10-character alphanumeric code used to identify an importer or exporter for applicable foreign trade transactions. The certificate contains details such as the firm name, address, IEC number, date of issue, and branch details, where applicable. Newer IEC certificates also contain a unique QR code for online verification.

You can download the IEC certificate online from the DGFT portal by following these steps:

1. Log in to the DGFT portal: Enter your registered username and password.
2. Open IEC Profile Management: Go to Services → IEC Profile Management from the DGFT dashboard.
3. Select Print IEC: Click the Print IEC option.
4. Verify your details: Check the IEC number, firm name, address, date of issue, and branch details, where applicable.
5. Download the certificate: The IEC certificate will be displayed as a PDF that you can save or print for your records.

You can access and print the IEC certificate again through the DGFT portal whenever you need a copy for applicable import, export, customs, or other business requirements.

You can verify an IEC online through the DGFT portal using the “View IEC Related Details” service. The public lookup requires the IEC number, firm name, and CAPTCHA.

Follow these steps to check an IEC online:

1. Open the DGFT Portal: Visit the official DGFT website and go to Services → View IEC Related Details.
2. Enter IEC Details: Enter the Importer Exporter Code and at least the first three characters of the registered firm name.
3. Complete CAPTCHA: Enter the CAPTCHA shown on the page.
4. View IEC Details: Click View IEC to access the available IEC details recorded with DGFT.

For your own IEC, you can also log in to the DGFT portal and use View IEC Profile to access detailed information linked to your IEC.

Businesses involved in international trade may need different registrations or codes depending on their activities. IEC, GST registration, AD Code, and RCMC serve different purposes, as shown below: