IEC Registration in India: Import Export Code Process, Documents and Annual Update

What is an Import Export Code (IEC)?

An IEC is the registration that allows a business to import or export goods from India. DGFT issues it under the Foreign Trade (Development and Regulation) Act, 1992, and customs, banks and DGFT systems use it to identify the importer or exporter. Without a valid IEC, a shipment of goods generally cannot be cleared.

The IEC is linked to the PAN of the applicant. Paragraph 2.12 of the Handbook of Procedures 2023 provides that only one IEC is issued against a single PAN. A company, LLP, partnership firm, proprietorship, trust or other entity therefore holds one IEC, and all its branches, factories and offices are recorded under that one code.

An IEC is a registration, not a licence for any particular product. Restricted or prohibited items, SCOMET items and goods that need sector approvals still need the separate authorisation that applies to them. Treat the IEC as the entry ticket to cross-border trade, and check product-level rules separately for each line you plan to import or export.

Who needs an IEC, and who is exempt?

Anyone who imports or exports goods for a business purpose needs an IEC. Paragraph 2.07 of the Handbook of Procedures 2023 states that IEC is compulsory for imports and exports, and lists the exemptions. Manufacturers, traders, e-commerce sellers shipping abroad and businesses importing machinery or raw material all fall within the general rule.

The exempt categories include Central and State Government ministries and departments, persons importing or exporting goods for personal use not connected with trade, manufacture or agriculture, and specified trade with Nepal, Bhutan and Myanmar, and with China through certain border points, within value limits per consignment. Certain bodies such as diplomatic missions use permanent IEC numbers notified for them.

The exemptions do not apply to SCOMET exports, other than by government departments. If you rely on an exemption, keep a note of the paragraph you rely on and the facts that support it, because customs or the bank may ask why a shipment is moving without an IEC.

Do service exporters and freelancers need an IEC?

A business that exports only services, such as software development, consulting or design delivered online, usually does not need an IEC to receive payment from abroad. An IEC becomes relevant where the business wants to claim a benefit under the Foreign Trade Policy, or where its authorised dealer bank asks for it while processing export proceeds.

Service exporters have other registrations to get right first. Exports of services are zero-rated under GST, and a registered exporter normally files a Letter of Undertaking (LUT) to export without paying IGST. Foreign inward remittances should be supported by the bank's FIRC or FIRA, matched to invoices. These matter far more to a freelancer or IT firm than an IEC.

If you export both goods and services, apply for an IEC for the goods side; the same IEC then covers the business. If your bank asks for an IEC on a pure services receipt, ask which rule or internal policy it relies on, and decide whether getting the code is simpler than disputing it. It is a low-effort registration once your PAN and bank details are in order.

Which documents are needed for IEC registration?

Paragraph 2.08 of the Handbook of Procedures 2023 requires two documents to be uploaded with the online application: a cancelled cheque bearing the entity's pre-printed name, or a bank certificate in format ANF-2A(I), and proof of the address of the applicant entity as given in the application. The PAN details are verified online against Income Tax Department records.

In practice, keep ready the PAN of the entity, the certificate of incorporation or registration, GSTIN if the business is GST-registered, the address proof of the main place of business (a utility bill, rent agreement or ownership document), and the bank details of the account to be linked. The person signing must be authorised to act for the entity.

Most rejections come from mismatches, not missing documents. The entity name on the cancelled cheque, PAN record and application should match exactly, and the address on the proof should match the address entered. Fix the bank or PAN record first if they differ, then apply.

How do you apply for an IEC online on the DGFT portal?

Register on dgft.gov.in using the mobile number and email of the applicant, then open the IEC application in form ANF-2A. Enter the entity details, PAN, addresses of the head office and branches, bank account details and the details of directors, partners or the proprietor, upload the documents and pay the application fee online.

The application is signed using a digital signature certificate or Aadhaar-based e-sign. DGFT's systems validate the PAN and other details electronically, and the e-IEC is usually issued quickly when everything matches. The IEC certificate can then be downloaded from the portal.

After issue, add any branch or new premises to the IEC profile rather than applying again. Keep the login credentials with a responsible person in the business, because the same account is needed for the annual update, for any modification and for other DGFT services such as authorisations and certificates of origin.

Does an IEC have to be updated every year?

Yes. An IEC is valid for life, but the holder must update its details electronically at least once a year (paragraph 2.15 of the Handbook of Procedures 2023). Paragraph 2.05(d) of the Foreign Trade Policy 2023 requires this to be done during April to June every year, and a holder whose details have not changed must still confirm them online.

If the IEC is not updated in that window, DGFT deactivates it. A deactivated IEC blocks customs clearance, so an importer may find goods stuck at the port until the IEC is reactivated through the portal. Reactivation is possible, but it is avoidable friction in the middle of a shipment.

Treat the IEC update as a fixed annual compliance item alongside your ROC and GST calendar. Update it at any time during the year as well if your address, bank account, directors or partners change, so that customs and bank records match the IEC profile.

What should a business do after getting its IEC?

Link the IEC to the rest of your trade compliance. Register it on the customs ICEGATE portal where needed for electronic filing, give it to your customs broker and freight forwarder, and make sure your authorised dealer bank has it on record for export proceeds and import payments.

Check whether your products need anything more: a registration-cum-membership certificate from an export promotion council where you plan to claim incentives, product-specific licences, or a FSSAI, BIS or other sector registration for imports. Exporters of goods also have to realise export proceeds within the period allowed under FEMA rules and keep shipping bills reconciled with bank receipts.

For GST, exports of goods are zero-rated. Decide whether to export under a Letter of Undertaking without paying IGST or to pay IGST and claim a refund, and keep shipping bills, invoices and bank realisation records together, because every refund claim depends on them matching.

IEC at a glance

How to get an Import Export Code (IEC)

1. Check PAN and bank records

   Make sure the entity name and address match across PAN, bank account and address proof before applying.

2. Register on dgft.gov.in

   Create a login with the applicant's mobile number and email on the DGFT portal.

3. File form ANF-2A

   Enter entity, address, bank and director or partner details, upload the cancelled cheque or bank certificate and address proof, and pay the fee online.

4. Sign and submit

   Sign with a digital signature certificate or Aadhaar e-sign; download the e-IEC once issued.

5. Diary the annual update

   Confirm or update the IEC profile between 1 April and 30 June every year to keep it active.