Import Export Code
Registration
Start or expand your international trade with professional IEC Registration assistance from Taxced. We help with DGFT application preparation, document verification, online filing and IEC approval.
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DGFT Issued
IEC is issued by the Directorate General of Foreign Trade (DGFT).
Unique 10-Character Code
IEC is a 10-character alphanumeric code linked to the entity's PAN.
Annual Update
IEC details should be updated annually on the DGFT portal as required.
IEC Registration
Requirements
What Is an Import Export Code (IEC)?
Key Highlights
DGFT Issued — IEC is issued by the Directorate General of Foreign Trade (DGFT).
10-Character Code — IEC is a unique 10-character alphanumeric trade identifier.
Import & Export — Generally required for importing or exporting goods from India, subject to exemptions.
Online Application — IEC is applied for and managed through the DGFT online portal.
Annual Update — IEC holders must confirm or update their details annually during the prescribed period.
Who Needs IEC Registration?
An Import Export Code (IEC) is generally required for businesses and entities undertaking import or export of goods from India, unless a specific exemption applies under the Foreign Trade Policy. DGFT issues the IEC based on an online application, and the code is linked to the entity’s PAN.
IEC Registration can be obtained by different types of enterprises, including:
Manufacturers & Exporters
Businesses manufacturing products in India and exporting them to overseas buyers generally need an IEC for their export transactions.
Importers & Traders
Businesses importing raw materials, machinery, equipment, finished goods or other products into India generally require an IEC, subject to applicable exemptions.
E-commerce Exporters
Businesses selling Indian products to customers in overseas markets through e-commerce websites or online marketplaces may need an IEC where the transaction falls within the applicable import/export framework.
Service Exporters
Service and technology exporters have different IEC requirements from goods exporters. Under the Foreign Trade Policy, IEC is generally relevant when a service or technology exporter seeks benefits or facilities under the Foreign Trade Policy.
Companies, LLPs & Firms
Private limited companies, LLPs, partnership firms, proprietorships and other eligible entities undertaking covered import/export activities can apply for an IEC through the DGFT portal.
Product-Specific Exporters
Exporters dealing in regulated products may need an IEC along with additional registrations, licences, NOCs or product-specific approvals prescribed by the relevant authority.
Professional Insight
IEC Registration is an important starting point for international trade, but it is not the only compliance an importer or exporter may need. Before beginning cross-border transactions, businesses should evaluate their GST position, export documentation, product-specific requirements and applicable foreign trade compliances. For exporters supplying goods without payment of IGST, they may also need to review GST LUT Filing requirements. Businesses should separately assess whether GST Registration applies to their activities and transactions. Businesses that are formalising their operations can also consider Udyam Registration where eligible, while new ventures may require appropriate Business Registration in India before starting operations. For online sellers exporting Indian products, it is also useful to understand GST for E-commerce Sellers and the additional compliance requirements that may apply to cross-border e-commerce transactions.
When Is IEC Required?
An Import Export Code (IEC) is generally required when a person or business undertakes the import or export of goods from India. Under the Foreign Trade Policy, goods generally cannot be imported or exported without an IEC unless the transaction falls within a specifically exempt category.
Importing Goods into India
Businesses generally need an IEC when importing raw materials, machinery, equipment, finished goods or other products into India, subject to applicable exemptions.
Exporting Goods from India
An IEC is generally required for businesses exporting manufactured products, merchandise or other goods to customers or businesses outside India.
Export of Services & Technology
For services or technology exports, the IEC requirement is different from goods. Under the Foreign Trade Policy, IEC is required when the service or technology exporter is seeking benefits or facilities under the Foreign Trade Policy, subject to the applicable provisions.
E-commerce & Cross-Border Sales
Businesses selling goods to international customers through websites, marketplaces or other e-commerce channels should assess IEC requirements based on the underlying export transaction and applicable rules.
Exempt Transactions
Not every import or export transaction requires an IEC. The Foreign Trade Policy and Handbook of Procedures prescribe specific exempt categories and circumstances. Therefore, the requirement should be checked based on the nature of the transaction rather than assuming every cross-border payment or shipment requires IEC.
Professional Insight
Do not market IEC as a universal licence for every international transaction. The requirement depends on whether the activity involves goods or services/technology, the nature of the transaction and applicable exemptions.
Documents & Details Required for IEC Registration
The IEC registration process is electronic and paperless, but applicants must provide accurate business information and may need to submit supporting documents through the DGFT portal depending on the entity structure and application requirements. The current DGFT ANF-2A framework captures firm, PAN, address, GST and exporter-category information, while the IEC application also requires bank-account details and verification.
Business & Entity Details
Keep the firm's legal name, registered/head-office address, constitution of the entity, incorporation/registration details, mobile number and email address ready. Companies provide their registered-office address, while other entity types provide the applicable head-office address. DGFT Content
PAN & GST Details
The firm's PAN and name as recorded in the PAN database are required for verification. The current IEC application also captures GSTIN information, with the applicable GST requirement depending on the applicant's circumstances.
Bank Account Details
Applicants need the firm's bank account number, account-holder name, IFSC, bank and branch details. DGFT's current IEC workflow includes electronic bank-account validation, and supporting proof such as a cancelled cheque or bank certificate may be required through the portal. DGFT Content
Authorised Person Details
The application captures information relating to the relevant proprietor, partner, director, Karta, trustee or other authorised person, including identity and contact details. Submission is authenticated through the applicable Aadhaar or Digital Signature Certificate (DSC) mechanism.
Exporter & Business Activity Details
The application requires the applicant to specify relevant information such as whether the entity is a merchant exporter, manufacturer exporter, merchant-cum-manufacturer, service provider or other category and the sectors in which the IEC will be used.
Supporting Documents
The exact supporting documents depend on the entity and application. DGFT guidance has included proof of establishment/incorporation, address proof and bank-account proof among the documents that may be required. Where the address document is not in the firm's name, additional premises-owner documentation such as an NOC may be required.
IEC Registration
Process
IEC Eligibility Assessment
Before applying for an Import Export Code (IEC), the business should first confirm whether the proposed transaction actually requires an IEC and whether any exemption applies. Under the current DGFT framework, an IEC is generally required for importing or exporting goods, while specific exempt categories are provided under the Handbook of Procedures. For services and technology, IEC requirements apply differently, particularly where Foreign Trade Policy benefits are being claimed.
- Import or Export Activity —Review whether the business will import goods into India, export goods from India, or undertake eligible service/technology exports. The nature of the transaction determines how IEC requirements apply.
- Entity & PAN Verification —The applicant should have a valid business/entity identity and PAN, because the IEC is aligned with the entity’s PAN and is separately issued by DGFT. The applicant’s legal name and PAN details should match the relevant records.
- GST & Business Details —
The IEC application captures applicable GSTIN, address, entity and business information. These details should be accurate and consistent with the applicant’s statutory records.
- Bank Account Verification —
The business should maintain the required bank account in the IEC holder’s name and provide the prescribed banking information for DGFT verification during the application process.
- Check IEC Exemptions —Not every importer or exporter is required to obtain an IEC. DGFT specifically provides exempt categories under Para 2.07 of the Handbook of Procedures. Eligibility should therefore be checked against the actual transaction rather than assuming that every international payment or shipment requires IEC.
- Existing IEC Review-Businesses that already hold an IEC should generally update or confirm their IEC details electronically every year during April–June, including confirming that there are no changes. Failure to complete the prescribed update can result in deactivation
IEC Application Details Preparation
Before filing an IEC application, businesses should prepare accurate entity, PAN, contact, bank and import-export activity details. DGFT’s current ANF-2A framework is electronic and paperless, and the information entered in the application should match the firm’s statutory and banking records.
Firm & Entity Details
Keep the firm name, registered/head-office address, constitution, PAN, date of incorporation or birth, CIN/LLPIN where applicable, GSTIN details and contact information ready. The current application also captures the applicant's exporter category, such as merchant exporter, manufacturer exporter, merchant-cum-manufacturer or service provider
Proprietor, Partner or Director Details
Depending on the entity structure, details of the relevant proprietor, partner, director, Karta or authorised person may be required. DGFT's current IEC workflow includes PAN-linked verification and captures personal and contact details of the relevant person associated with the firm. DGFT Content
Bank Account Details
Prepare the firm's bank account number, account-holder name, IFSC, bank and branch details. DGFT's current process electronically validates the bank account; the account-holder name should correspond with the firm name, and supporting proof such as a cancelled cheque or bank certificate may be required.
Investment & Turnover Information
Investment in plant and machinery/equipment and annual turnover are used for MSME classification. PAN and applicable GST-linked information can be fetched from government databases, so the enterprise's records should be accurate and consistent. Udyam Registration
Import-Export Activity Details
The application also requires information about where and how the IEC will be used, including the relevant export category and preferred sectors of operation. Businesses should describe their actual trading activity rather than selecting an unrelated category merely to complete the application. DGFT Content
Turnover & GST Information
The current ANF-2A reference form captures preceding financial years' domestic and export turnover and GST-related information. Applicants should keep these details consistent with their underlying tax and accounting records.
Pre-Filing Verification
Before submission, verify the PAN name, entity name, address, authorised-person details, bank account, GST information and export activity. Errors or mismatches can lead to validation issues or additional processing. Taxced can help organise and cross-check these details before the DGFT filing so that the IEC application accurately reflects the business and its proposed import-export activities.
Online IEC Application on DGFT Portal
The Import Export Code (IEC) application is filed online through the official DGFT portal. The current DGFT IEC workflow is electronic and requires the applicant to log in to the DGFT system, select the IEC service and provide the prescribed business, PAN, contact and banking information. DGFT’s latest IEC User Help File, Version 4.1 updated in February 2026, documents the current workflow.
- Access DGFT Portal: Log in to the official DGFT portal and select the IEC application service.
- Enter Business Details: Provide the firm’s PAN, legal name, constitution, address and contact details.
- Add Authorised Person Details: Enter the applicable proprietor, partner, director or authorised signatory information.
- Add Bank Details: Provide the firm’s bank account number, IFSC and other required banking information.
- Enter Trade Details: Select the relevant exporter category and provide the applicable business/activity information.
- Complete Authentication: Authenticate the application through the prescribed Aadhaar or DSC method.
- Pay Government Fee: Pay the applicable DGFT application fee online.
- Submit Application: Review all information carefully and submit the IEC application.
- Receive IEC: After successful processing, the IEC is issued electronically through the DGFT system.
Professional Insight
IEC Registration should be treated as the starting point of an import-export compliance framework, not as a standalone licence. An IEC is generally required for import or export of goods, while services and technology exports follow different rules under the Foreign Trade Policy. Certain transactions are also exempt, so businesses should assess the nature of the transaction before applying. DGFT Content Before starting exports, businesses should also review their GST Registration requirements and applicable export documentation. Where eligible exports are made without payment of IGST, the business can also review GST LUT Filing requirements. For businesses establishing a formal MSME identity, Udyam Registration may also be relevant where the enterprise meets the applicable criteria. Businesses that are still setting up their legal structure can explore Business Registration in India, Private Limited Company Registration, or LLP Registration in India.
IEC Approval & e-IEC Certificate
- Application Verification — DGFT validates the submitted IEC and business details.
- Bank Account Validation — Bank details are electronically validated as part of the process.
- Application Review — Pending or failed validation may delay or affect approval.
- e-IEC Certificate — Approved IEC is issued electronically through the DGFT portal.
- Email Notification — The certificate can be received at the registered email address.
- Online Download — Download the certificate through Manage IEC → Print Certificate on DGFT.
- IEC Number Issued — The approved IEC is linked to the firm’s PAN and remains available in the DGFT account.
- Annual Update — IEC holders must complete the prescribed annual IEC confirmation/update during April–June
IEC Compliance &
Import Export Requirements
IEC for Importers & Exporters
An Import Export Code (IEC) is generally required for businesses undertaking the import or export of goods from India, unless the transaction falls within a specific exemption under the Foreign Trade Policy. The IEC is a 10-character alphanumeric number issued by DGFT and is aligned with the entity’s PAN.
Importers
Businesses importing raw materials, machinery, components, finished products or other goods into India generally require an IEC. Importers may also need additional customs, product-specific or regulatory approvals depending on the goods being imported.
Exporters
Manufacturers, traders and other businesses exporting goods from India generally need an IEC before undertaking export transactions, subject to applicable exemptions. Export documentation can also include the commercial invoice, packing list and shipping bill or bill of export.
Service & Technology Exporters
IEC treatment is different for services and technology exports. Under the Foreign Trade Policy, an IEC is required on the date of rendering services where the exporter is seeking benefits or other facilities under the Foreign Trade Policy, subject to the applicable provisions.
E-commerce Exporters
Businesses selling goods to overseas customers through websites, online marketplaces or e-commerce channels should assess the IEC requirement based on the underlying export transaction and applicable DGFT rules.
Additional Compliance
IEC alone does not authorise every type of import or export. Restricted goods, regulated products and specific categories can require additional licences, NOCs, certificates or product-specific compliances from the relevant authorities.
Annual IEC Compliance
IEC holders must update or confirm their IEC details electronically each year during April–June. Failure to complete the prescribed annual update can result in deactivation until the IEC is successfully updated. DGFT Content
IEC for Service Exporters
Service exporters should understand that the IEC requirement is different for services and technology exports compared with exports of physical goods. Under Para 2.05 of the Foreign Trade Policy, an IEC is required for export of services or technology when the exporter is seeking benefits or other facilities under the Foreign Trade Policy. Therefore, not every service exporter automatically requires an IEC merely because payment is received from a foreign client.
IT & Professional Service Providers
Businesses providing IT services, software development, consulting, digital marketing, design, legal, accounting, engineering and other professional services to overseas clients should assess whether IEC registration is required based on their transaction and whether they are claiming any Foreign Trade Policy benefit.
Cross-Border Service Providers
Indian businesses providing services to clients outside India may receive foreign exchange through permitted banking channels. The applicable GST, FEMA, banking and foreign-exchange compliance should be considered separately from the IEC requirement.
FTP Benefits & Export Documentation
As the business grows, its MSME classification can change when the prescribed investment or turnover limits are crossed. The current limits are ₹2.5 crore / ₹10 crore for Micro, ₹25 crore / ₹100 crore for Small, and ₹125 crore / ₹500 crore for Medium enterprises.
IEC Annual Update & Compliance
IEC holders are required to update their IEC details electronically every year during the April–June period, even when there are no changes to the information. This annual confirmation helps keep the IEC record current on the DGFT portal.
Annual Confirmation
Review and confirm IEC details between April and June each year.
Update Business Details
Update changes to the firm's address, contact information, bank details, authorised persons or other applicable IEC information.
No Changes? Confirm Anyway
Even when there are no changes, the IEC holder should complete the required online confirmation.
Avoid Deactivation
An IEC that is not updated within the prescribed period can be deactivated by DGFT.
Reactivation:
A deactivated IEC can generally be activated after the required successful updation, subject to applicable DGFT processes.
Check System Flags:
IEC holders should also review and address any compliance or risk flags shown by DGFT, as unresolved issues can lead to deactivation.
IEC Modification, Surrender & Reactivation
An existing IEC may need to be modified, surrendered or reactivated depending on changes in the business or the status of the IEC. DGFT provides dedicated online options through the IEC module for these actions.
IEC Modification
Update eligible details such as address, contact information, bank details or other IEC particulars through the Update/Modify IEC facility on the DGFT portal. Certain changes, such as PAN-related modifications, may require approval by the concerned Regional Authority.
Bank & Business Changes
Businesses should update their IEC when relevant statutory or banking information changes so that the DGFT record remains accurate.
IEC Surrender
An IEC holder that no longer intends to operate the allotted IEC can request online surrender. DGFT's current IEC module states that a surrendered IEC is suspended and can subsequently be revoked through the prescribed process.
Reactivation / Revocation
Where an IEC has been suspended or surrendered, the DGFT portal provides Request Revoke Suspension and Request Revoke Cancellation options, depending on the status of the IEC. The applicant may need to provide the reason, supporting documents and the prescribed authentication.
Supporting Documents
Depending on the change or revocation request, DGFT may require supporting documents. The exact requirements should be checked against the current IEC workflow when filing.
Annual Compliance
Modification or reactivation does not replace the requirement for the applicable annual IEC updation/confirmation during the prescribed period.
Complete IEC
Registration Support
Why Choose Taxced?
Taxced provides end-to-end IEC Registration support for businesses entering or expanding into international trade.
IEC Eligibility Assessment
We review your business activity, entity structure and transaction type to help determine whether IEC is required and identify applicable exemptions.
Application & Document Support
Get assistance with PAN, GST, bank, entity and authorised-person details, along with the information required for the DGFT application.
DGFT Online Filing
Taxced assists with IEC application preparation, online filing and submission through the official DGFT portal.
Bank Validation Support
We help review your bank account and IFSC details and address common validation issues that may affect IEC processing.
UDYAM
Registration FAQs
What is IEC Registration?
Import Export Code (IEC) is a unique identification number issued by the Directorate General of Foreign Trade (DGFT). It is generally required for importing or exporting goods from India, subject to applicable exemptions.
Who needs IEC Registration in India?
Businesses and entities undertaking covered import or export of goods generally require an IEC. Proprietorships, partnerships, LLPs, companies and other eligible entities can apply through the DGFT portal. Specific exemptions may apply to certain transactions or categories.
Is IEC mandatory for service exporters?
Not necessarily. IEC requirements for services and technology exports are different from goods exports. Under the Foreign Trade Policy, IEC is generally relevant where the service or technology exporter is seeking benefits or facilities under the Foreign Trade Policy, subject to applicable provisions.
How can I apply for IEC Registration online?
IEC is applied for through the official DGFT portal. The applicant registers as an importer/exporter, logs in, selects Apply for IEC, enters the required business information, uploads applicable documents, completes authentication and pays the prescribed fee.
What documents are required for IEC Registration?
Depending on the entity, DGFT’s current IEC workflow can require proof of establishment/incorporation, address proof and proof of the firm’s bank account. A cancelled cheque or bank certificate may be used for bank proof, and an NOC may be required where the address proof is not in the firm’s name.
What is the IEC Registration fee?
The government application fee for a new IEC is ₹500. Annual IEC updation during the prescribed April–June period is currently nil.
How long does IEC Registration take?
IEC processing can depend on successful bank-account validation and other system checks. DGFT’s current IEC manual notes that bank validation may take time depending on the bank, and the IEC is created after successful account validation.
Is IEC Registration valid for a lifetime?
The IEC itself does not expire in the ordinary sense, but IEC holders must complete the prescribed annual confirmation/updation during April–June. Failure to complete the required updation can lead to deactivation.
How can I update or modify my IEC?
Existing IEC holders can use the Modify IEC facility on the DGFT portal to update applicable business, address, banking or other IEC details. The current DGFT IEC module also provides facilities for surrender and applicable revocation/reactivation requests.
Can IEC be surrendered or reactivated?
Yes. The current DGFT IEC module provides separate options for Surrender Request, Revoke Suspension Request and Revoke Cancellation Request, depending on the status of the IEC.
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