What is an Import Export Code?
An Import Export Code is the registration the Directorate General of Foreign Trade (DGFT) gives to a business that imports or exports goods. Customs, banks and export promotion bodies use it to identify you.
The IEC is a 10-character alphanumeric number and, under para 2.05 of the Foreign Trade Policy 2023, it is the same as the entity's PAN. Having a PAN does not make it an IEC, though. You still apply on the DGFT portal and pay the fee before customs will accept the code.
One IEC covers all your branches, divisions, units and factories. Only one IEC is issued against a PAN, so a business with several locations does not need several codes.
Who needs an IEC?
Anyone who imports or exports goods needs an IEC, unless specifically exempted. The Foreign Trade Policy says no export or import of goods shall be made without one.
That covers every type of business that trades goods across the border:
- Proprietorships (the IEC is issued on the proprietor's PAN)
- Partnership firms and LLPs
- Private and public limited companies, and one person companies
- Trusts, societies, HUFs and other entities that import or export goods
You need the IEC before the first shipment, because the customs documents (shipping bill for exports, bill of entry for imports) are filed against it.
Service exporters and freelancers
For exports of services or technology, the Foreign Trade Policy requires an IEC only for availing benefits under the Foreign Trade Policy, and then it must be in place on the date you render the service. If you are a freelancer, consultant or software firm billing foreign clients and not claiming any FTP benefit, the policy does not require an IEC.
GST treatment of your export is a separate question. Zero-rating a service export under GST depends on the conditions in the IGST Act and, if you export without paying IGST, a Letter of Undertaking (see LUT filing).
E-commerce and courier exporters
Selling goods to overseas buyers through a marketplace or by courier is still an export of goods. Unless the shipment falls in an exempt category, you need an IEC for it, in the same way as a container exporter.
Who does not need an IEC
The Handbook of Procedures 2023 (para 2.07) lists categories that do not need their own IEC. Customs uses a permanent IEC for each of them instead.
| Exempt category | Permanent IEC used |
|---|---|
| Ministries and departments of the Central Government and agencies wholly or partly owned by them | AMDCG0111E |
| Departments of State Governments and agencies wholly or partly owned by them | ADSGA0129E |
| Diplomatic personnel, consular officers, UN officials and specialised agencies | DCUNO0137E |
| Indians returning from or going abroad and claiming baggage rules benefit | IABBR0145E |
| Persons, institutions and hospitals importing or exporting goods for personal use, not connected with trade, manufacture or agriculture | IIHIE0153E |
| Non-commercial imports and exports from or to Nepal | IIEGN0161E |
| Non-commercial imports and exports from or to Myanmar through the Indo-Myanmar border areas | IIEGM0170E |
| Goods imported for display or use at fairs and exhibitions under ATA carnet | ATAEF1096E |
| Individuals, charitable institutions and registered NGOs importing duty-exempt goods for victims of natural calamities | ICIRN1126E |
| Border trade with China through designated ports, within value limits | IIEGC1134E |
| Non-commercial imports and exports by entities authorised by the Reserve Bank of India | NCIEE1169E |
Border trade with Nepal, Bhutan and Myanmar is exempt only up to ₹25,000 per consignment, and with China up to ₹1,00,000 or ₹2,00,000 depending on the port. If your case is close to any of these, we check the current Handbook text before you ship.
IEC registration fee
The DGFT fee for an IEC application is ₹500 (Appendix 2K). It is paid online when you submit Form ANF-2A.
The annual update between April and June carries no government fee. Regikart's professional fee for a new IEC is ₹999, shown in full in the fee section below.
Documents required for IEC registration
The DGFT asks for two uploads: address proof of the business and a cancelled cheque bearing the entity's pre-printed name (or a bank certificate in the prescribed format). The rest is information you enter in the form.
| Entity | What to keep ready |
|---|---|
| Proprietorship | Proprietor's PAN and Aadhaar; address proof of the business premises; cancelled cheque of the business current account in the firm's name, or bank certificate |
| Partnership firm or LLP | Firm PAN; partnership deed or LLP incorporation certificate; address proof; cancelled cheque or bank certificate; details of partners |
| Company | Company PAN; certificate of incorporation; address proof of the registered office; cancelled cheque or bank certificate; details of directors |
| Trust, society or HUF | PAN; registration certificate or deed; address proof; cancelled cheque or bank certificate |
For address proof, an electricity bill, rent or lease agreement, or sale deed in the business's name works. If the premises belong to someone else, keep a consent letter from the owner with the rent agreement.
You also need an email ID and mobile number for OTP verification, and a way to sign the application: a digital signature certificate (DSC) or Aadhaar-based e-sign with the Aadhaar linked to a mobile number. If you need a DSC, we arrange a digital signature.
How to apply for IEC on the DGFT portal
The application is fully online. Under para 2.08 of the Handbook of Procedures, the IEC is auto-generated once a complete application is filed with the fee, and you are informed by email and SMS.
- Register on dgft.gov.in with the business PAN, email and mobile, and verify by OTP.
- Open Form ANF-2A from the IEC services menu.
- Enter business details (name, constitution, address, branches, bank account and nature of business) exactly as they appear on the PAN and the address proof.
- Upload the address proof and the cancelled cheque or bank certificate.
- Pay ₹500 and sign with a DSC or Aadhaar e-sign.
- Download the e-IEC once it is generated, and keep the PDF with your trade documents.
When we file, you share the documents and approve a draft; we make the entries, you complete the OTP or e-sign, and we check the certificate details against your PAN.
IEC annual update (April to June)
Every IEC holder must update the IEC details online once a year, between April and June, even if nothing has changed. The requirement is in para 2.05 of the Foreign Trade Policy 2023.
If there is no change, you simply confirm the existing details. There is no government fee for the update during April to June.
If your IEC is deactivated
An IEC that is not updated in the April to June window is deactivated. A deactivated IEC can be activated again once you complete the update on the DGFT portal.
Until then, customs clearance and bank trade transactions tied to the IEC can be held up. If your IEC shows as inactive, we complete the update and check the status on the portal.
Changing, or surrendering, an IEC
If your constitution, address or bank details change, you must update the IEC online within 30 days of the change (Handbook of Procedures para 2.14). This is separate from the annual update and applies whenever the change happens.
To surrender an IEC, for example when a business closes or converts, all authorisations and export obligations under that IEC must first be closed or transferred to the new entity's IEC (para 2.13). The IEC has permanent validity until it is suspended, cancelled or surrendered.
IEC vs GST registration vs AD code
These three registrations do different jobs, and an exporter of goods usually needs all three.
| Point | IEC | GST registration | AD code |
|---|---|---|---|
| Issued by | DGFT | GST department, on gst.gov.in | Your authorised dealer bank, registered with customs at the port |
| Purpose | Permission to import or export goods | Charging GST, claiming input credit, export refunds | Linking your bank account to customs for export shipments |
| Number | 10 characters, same as PAN | 15-character GSTIN | Code issued by the bank |
| Government fee | ₹500 | No government fee | No DGFT or GST fee (bank charges vary) |
| Validity | Permanent, with an annual update | Until cancelled; returns filed periodically | Per port where it is registered |
If you do not yet have a GSTIN, see GST registration.
After the IEC: what exporters and importers do next
The IEC lets you trade, but a first shipment usually needs a few more steps. We handle them in the order you need them.
- LUT for exports without IGST: file RFD-11 for the financial year so you can export without paying IGST (LUT filing).
- AD code at the port: your bank issues the code and it is registered with customs, so export proceeds and refunds reach the right account.
- ICEGATE registration: the customs portal where shipping bills and bills of entry are filed, usually by your customs broker.
- GST refunds: IGST paid on exported goods, or input credit built up under LUT, is refunded through the processes on our GST refund page.
- Food imports: importers of food also need an FSSAI Central licence.
- Agricultural and processed food exports: see APEDA registration for agri and food exporters for the RCMC.
Our IEC registration fee
Regikart files a new IEC for ₹999. The fee covers document review, DGFT registration, Form ANF-2A, fee payment support and a check of the e-IEC.
| Item | Amount |
|---|---|
| Professional fee: new IEC registration | ₹999 |
| Government fee: IEC application (DGFT, Appendix 2K) | ₹500 |
| Government fee: annual update in April to June | No government fee |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 21 September 2026.
Common reasons IEC applications stall
- Address mismatch. The address in the form does not match the proof, or the premises are rented without a consent letter.
- Bank document in the wrong name. The cheque does not carry the entity's pre-printed name, or the account details differ from the form.
- Signing problems. Aadhaar not linked to a mobile, or a DSC that has expired or is not registered on the portal.
- Wrong PAN. A proprietor applies with a firm name but a PAN that does not match the details entered.
- Forgotten annual update. The IEC is issued correctly but lapses into inactive status the next July.
Each of these is checked before we file, and the annual update goes into our compliance calendar.
Why Regikart for IEC registration
- Named reviewer. Trade and foreign-remittance work is reviewed by Regikart's CA team.
- Published fee. ₹999 plus the ₹500 DGFT fee, stated upfront.
- The whole exporter setup. IEC, GST registration, LUT, refunds and Udyam registration with one CA team.
- Three offices. Kolkata (head office), Delhi and Bengaluru, working online with clients across India. 250+ clients.