Import Export Code (IEC) Registration Online

What is Importer Exporter Code (IEC)?

An Importer Exporter Code (IEC) is the identifier used for import and export activities in India. Under paragraph 2.05 of the Foreign Trade Policy 2023, IEC is based on the Permanent Account Number (PAN) of the entity and is issued separately by the Directorate General of Foreign Trade (DGFT) through an online application.

For import or export of goods, no person may ordinarily undertake the transaction without an IEC unless specifically exempted. For export of services or technology, IEC is required for availing benefits under the Foreign Trade Policy as provided in the policy.

DGFT Official Portal Foreign Trade Policy 2023

Who Should Obtain an IEC?

An IEC is generally required by persons and entities undertaking commercial import or export of goods, including proprietorships, partnership firms, LLPs, companies, trusts, societies, HUFs and other eligible entities.

• Importers ordinarily quote IEC for customs and trade-related processing.
• Exporters ordinarily use IEC for customs, shipping and foreign-trade transactions.
• Banks and authorised dealers may require IEC details for import/export-related remittances and receipts.
• IEC may be required for applications for authorisations, incentives or benefits administered under the Foreign Trade Policy.
• A proprietorship can obtain an IEC in the proprietor's PAN-based identity without incorporating a company.

The requirement should always be read subject to the specific exemptions and permanent IEC arrangements prescribed in the DGFT Handbook of Procedures.

Benefits and Uses of IEC

• provides the DGFT identifier required for most commercial imports and exports of goods;
• facilitates customs, banking and foreign-trade transactions;
• enables eligible exporters or importers to apply for DGFT authorisations and policy benefits;
• is usable for the entity's import/export activities across its branches, subject to accurate IEC profile details;
• is PAN-based and does not require a separate periodic renewal application.

IEC by itself does not authorise import or export of every product. Restricted, prohibited, SCOMET, regulated or conditionally permitted goods may require additional licence, authorisation, NOC, registration or product-specific compliance.

How to Apply for IEC Online on the DGFT Portal

The current IEC application is fully electronic and paperless. DGFT's current ANF-2A and IEC Module User Manual provide for online application, authentication, payment and electronic issuance.

1. Create or log in to the user account on the DGFT portal.
2. Choose the service for applying for a new Importer Exporter Code.
3. Enter the entity's PAN-linked details, constitution, registered/head-office address, contact details and other required particulars.
4. Provide GSTIN details where applicable; the current form also accommodates applicants who do not have GSTIN.
5. Enter bank-account details and complete the prescribed bank validation process.
6. Upload or provide the supporting documents and information requested in the online application.
7. Authenticate/sign the application using the permitted electronic method shown on the DGFT portal.
8. Pay the IEC application fee online.
9. After successful processing, download the IEC certificate from the DGFT portal. DGFT also transmits IEC information to CBIC.

Apply for IEC - DGFT Portal Current ANF-2A - IEC Application / Updation DGFT IEC Module User Manual 2026

IEC Registration Fee

DGFT Appendix 2K - Application Fees/User Charges

Documents and Information Required for IEC Registration

The current IEC process is online. The exact fields and verification requirements should be checked in the latest ANF-2A and DGFT portal. Common requirements include:

• PAN of the applicant entity;
• name as recorded in the PAN database and date of birth/incorporation;
• registered office or head-office address and contact details;
• constitution details such as proprietorship, partnership, LLP, company, trust, society or HUF;
• CIN/LLPIN and GSTIN where applicable;
• bank-account details for verification;
• details of branches/divisions, partners, directors, proprietor, Karta or other responsible persons, as applicable;
• address and supporting details/documents requested by the DGFT system;
• electronic authentication/signature through the method permitted by DGFT.

Mandatory Annual IEC Update: April to June

Every IEC holder must ensure that the details in the IEC are updated electronically every year during the April-June period. Even where there is no change in the IEC particulars, the holder must confirm the existing details online.

DGFT may also flag an IEC for scrutiny. The IEC holder must address risks or issues flagged by the system in a timely manner; otherwise the IEC may be deactivated.

Accordingly, the older statement that IEC is valid for life with "no filing or process required" is incomplete. The IEC does not require renewal, but annual electronic updation or confirmation remains mandatory.

IEC Exemptions

Not every import or export transaction requires a separately obtained IEC. The Foreign Trade Policy recognises exemptions, and the current exemption categories and permanent IEC arrangements are prescribed in the relevant paragraph of the Handbook of Procedures.

Examples historically covered by the DGFT exemption framework include specified Government transactions and certain personal-use imports/exports not connected with trade, manufacture or agriculture. The precise exemption should be verified against the current Handbook of Procedures before relying on it.

GSTIN and IEC: Does GST Registration Replace IEC?

No. GSTIN and IEC serve different purposes. Under the current Foreign Trade Policy, IEC is aligned with and based on the entity's PAN; it is separately issued by DGFT following the online IEC application.

GSTIN is relevant for GST compliance, including IGST credit/refund and related tax processes, but GST registration does not generally eliminate the IEC requirement for commercial import or export of goods. Any exemption must arise from the Foreign Trade Policy/Handbook of Procedures or another applicable legal provision.

IEC for Export of Services or Technology

The Foreign Trade Policy distinguishes goods from services and technology. For export of services or technology, IEC is required for availing benefits under the Foreign Trade Policy as specified in the policy. Businesses should also consider FEMA, RBI, GST and sector-specific requirements applicable to cross-border services.

Important IEC Compliance Points

• Keep the IEC profile, PAN-linked particulars, address, constitution, branches and bank details accurate.
• Complete annual electronic updation or confirmation during April-June.
• Check whether the goods are freely importable/exportable or are restricted, prohibited or subject to policy conditions.
• Obtain additional authorisations or NOCs for restricted, SCOMET or sector-regulated goods where required.
• Use correct IEC details in customs, DGFT and banking documentation.
• Address DGFT system scrutiny or risk flags promptly to avoid deactivation.

Official DGFT Resources

DGFT Official Website Foreign Trade Policy 2023 ANF-2A - IEC IEC User Manual 2026 View IEC / DGFT Services

Foreign-trade procedures, product restrictions and user charges can change. Verify transaction-specific requirements on the DGFT portal before filing or undertaking a regulated import/export transaction.