IEC Registration (Import/Export Code)

What an IEC is

An Import Export Code (IEC) is issued by the Directorate General of Foreign Trade (DGFT). It is linked to your PAN — the IEC number is the same as the PAN of the business, and one PAN can hold only one IEC.

Customs, banks and DGFT use it to identify you in import and export transactions. Without one, customs will generally not clear a commercial import or an export shipment in your name, and your bank may not process foreign payments for that trade.

Who needs an IEC

You will generally need an IEC if you:

• Import goods into India for your business — raw materials, machinery, products for resale.
• Export goods from India, including small shipments sent through courier or e-commerce channels.
• Sell to buyers abroad through your own website or an international marketplace.
• Export services and want to claim benefits under the Foreign Trade Policy, or your bank asks for an IEC when receiving foreign payments.

Who generally doesn’t

Imports and exports for personal use that are not connected with any trade or business don’t need an IEC. Central and State Government ministries and departments, and certain notified charitable organisations, are also exempt.

If your situation is close to one of these — for example, occasional samples or gifts — we’ll check before you apply rather than guess.

Proprietors, firms and companies

Any business structure can hold an IEC. A proprietorship gets it on the proprietor’s own PAN; partnership firms, LLPs and companies get it on the entity’s PAN.

Because an IEC is tied to the PAN, it stays with that entity. If you trade as a proprietor today and form a company later, the company will need its own IEC. Branches and additional premises are added to the same IEC rather than getting separate codes.

IEC and GST

You don’t need GST registration to apply for an IEC. But most businesses that import or export goods will also need a GSTIN — for example, to pay GST on imports with input credit or to export goods under GST rules. If you need both, we can file them together.

After you get your IEC

Exporters usually also register their bank’s Authorised Dealer (AD) code with customs at the ports they ship from, and some products need a Registration-cum-Membership Certificate (RCMC) from an export promotion council. We’ll advise on annual updates for your IEC when we file it, and tell you which of the other registrations apply to what you plan to trade.

How IEC registration works, step by step

• Register on the DGFT portal with the applicant’s mobile number and email, and link the PAN of the business.
• Fill in the IEC application (ANF-2A): entity details, registered address, branches, partners or directors, and bank details.
• Upload the address proof and a cancelled cheque or bank certificate showing the business name.
• Sign the application with a digital signature or Aadhaar e-sign, and pay the DGFT application fee online.
• Once verified, the IEC is issued electronically and the certificate can be downloaded from the portal.

Common reasons IEC applications are delayed — and how we avoid them

• The name on the PAN doesn’t match the name on the bank certificate or cancelled cheque. We check both before filing.
• The cancelled cheque doesn’t have the business name pre-printed. We arrange a bank certificate instead where needed.
• The address proof doesn’t match the address entered in the application. We align them.
• The application is signed by someone who isn’t the proprietor, partner or authorised director. We set up the right signatory.
• Branch, partner or director details are incomplete. We fill in every section the first time.

After you get your IEC

Keep the IEC details on the DGFT portal up to date — we’ll advise on annual updates when we file it. Exporters usually also register on ICEGATE and register their bank’s Authorised Dealer (AD) code with customs at the ports they ship from, and some products need a Registration-cum-Membership Certificate (RCMC) from an export promotion council.

We’ll tell you which of these apply to what you plan to trade, so your first shipment isn’t held up by paperwork.