Paragraphs 2 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Paragraphs 2.08 to 2.15 of the Handbook of Procedures give the procedure for an Importer Exporter Code (IEC) from application to surrender: what is filed, what the code looks like, how long it lasts, what happens on a change of constitution or PAN, when it can be surrendered, and the profile that every holder keeps current. This is a Handbook-only article; the Policy rule behind it, paragraph 2.05, is explained in our article on the Importer Exporter Code.
The procedure is taken from Chapter 2 of the Handbook of Procedures, 2023 as published on the DGFT website (file of July 2026), consulted on 2 October 2026. Later Public Notices and Trade Notices should be checked before you act. The Handbook is notified under paragraph 1.03 of the Policy; see section 6 of the Foreign Trade (Development and Regulation) Act, 1992. The Policy rests on section 5 of the Act. No fee amount is given here; the paragraphs refer to "applicable fees". For changes to an existing code, our IEC modification and update service can help.
The application is filed online in ANF-2A with the applicable fee and two documents (paragraph 2.08). An IEC has permanent validity unless suspended or cancelled (paragraph 2.10). One PAN, one IEC (paragraph 2.12). Changes in constitution, address, bank details or other primary details must be updated online within 30 days (paragraph 2.14(b)). Surrender is allowed only if all authorisations and obligations are closed or transferred (paragraph 2.13).
Paragraph 2.08: application for IEC
Under clause (a), exporters and importers file an online application in ANF-2A format through the online process on the DGFT website, with the applicable fee and requisite documents. Clause (b): the IEC is auto-generated; the applicant is informed by e-mail and SMS and can view and download the e-IEC from the dashboard after the application is submitted.
Clause (c): the details are validated through online integration with records of relevant Ministries, Departments, Organisations and Banks, wherever feasible. The applicant must also upload scanned copies of (i) a cancelled cheque bearing the entity's pre-printed name, or a bank certificate in the prescribed format, and (ii) address proof of the applicant entity as detailed in the application, unless the system specifically exempts them during the online process. Clause (d): guidelines for post-verification of online IECs will be issued by DGFT Headquarters from time to time. ANF-2A is named as the paragraph names it; its fields are not described.
Paragraph 2.09: IEC format
An electronic copy of the IEC can be downloaded from the DGFT dashboard. The details of any IEC can be verified on the DGFT website under Services, then "View IEC Related Details".
Paragraph 2.10: validity
(a) An IEC allotted to an applicant has permanent validity unless suspended or cancelled by the competent authority. It covers all branches, divisions, units and factories of the applicant. (b) An IEC can, however, be de-activated under paragraph 2.05(e) of the Policy, the yearly update rule. The Act's provisions on suspension and cancellation are in section 8 of the Foreign Trade (Development and Regulation) Act, 1992, and section 7 on the code itself in section 7 of the Act.
Paragraph 2.11: units under special regimes
An IEC remains valid irrespective of a firm's status as a DTA unit, an SEZ unit, or an EOU, EHTP, STP or BTP unit. The same code serves a firm whose status changes.
Paragraph 2.12: one PAN, one IEC
Only one IEC is issued against a single PAN.
Paragraph 2.13: surrender
If an IEC holder does not wish to operate the allotted IEC, it may surrender it online to the issuing authority. On receipt, the issuing authority examines the request, and on approval the updated IEC is transmitted to the Customs authorities. The IEC can be surrendered only if all authorisations and obligations have been closed for the IEC, or the firm has been amalgamated, acquired or merged with another entity so that all the authorisations and obligations are transferred to the new entity's IEC. See also our guides on how to cancel or surrender an IEC and on IEC modification and surrender.
Paragraph 2.14: modification
- (a) Modifications or updations can be done online only, with applicable fees and requisite documents.
- (b) For any change in the constitution of the firm, address, bank details or other primary details, the IEC holder must ensure that the IEC details are suitably updated online within 30 days of the change.
- (c) A request for (i) cancellation of an existing IEC and (ii) a PAN change in an existing numeric IEC has to be made to the jurisdictional Regional Authority.
- (d) The Regional Authority considers applications for modification of an all-numeric IEC involving a change in PAN by ensuring that the liabilities of the previous applicant firm are transferred to the new applicant firm whose PAN will be shown in the modified IEC.
- (e) Where the constitution of a PAN-based IEC changes by merger, acquisition, liquidation, inheritance, business transfer and so on, so that the PAN of the new entity differs from the earlier one, an IEC shall be obtained against the new PAN within 30 days of the change, if not existing already. The previous IEC or IECs can also be operationally linked to the IEC of the new entity.
- (f) An application for transfer of unredeemed authorisations from the earlier IEC to the new IEC may be submitted online to the original jurisdictional Regional Authority with supporting documents. The Regional Authority may sanction the linkage after due scrutiny of the evidence, including affidavits.
Paragraph 2.15: profile of importer or exporter
(a) ANF-1 contains the profile of the importer or exporter. The IEC holder is responsible for updating it as and when a change takes place, immediately or in any case at least once in a year. (b) Documents uploaded in the Importer-Exporter Profile are not required to be filed each time the importer or exporter applies for an authorisation, scrip, licence or registration under different schemes of the Policy. (c) Proof of status as a manufacturer exporter is also to be uploaded under the Profile.
| Paragraph | Subject | Key point |
|---|---|---|
| 2.08 | Application | ANF-2A; cancelled cheque or bank certificate; address proof |
| 2.10 | Validity | Permanent unless suspended or cancelled; can be de-activated under 2.05(e) of the Policy |
| 2.12 | One PAN, one IEC | Single IEC per PAN |
| 2.13 | Surrender | Only if obligations are closed or transferred |
| 2.14 | Modification | Update within 30 days of change; new IEC on new PAN within 30 days |
| 2.15 | Profile | ANF-1; update at least once a year |
A practical example
Willow Grove Foods LLP, an invented firm, converts and merges into a company with a different PAN. Under paragraph 2.14(e) the company must obtain an IEC against its own PAN within 30 days of the change, and the old IEC can be linked to the new one. The firm still holds an unredeemed authorisation, so it applies online to the original jurisdictional Regional Authority for transfer to the new IEC, attaching evidence and affidavits (paragraph 2.14(f)). The old IEC cannot simply be surrendered until the authorisations and obligations are closed or transferred (paragraph 2.13).
Need help changing or updating an IEC?
A change of address, bank details or constitution starts a 30-day clock, and a PAN change needs the liabilities and authorisations to move with it. Our team can help with an IEC modification and update and with the linkage of old and new codes.
Key takeaways
- The application is online in ANF-2A; the IEC is auto-generated and can be downloaded from the dashboard.
- An IEC has permanent validity unless suspended or cancelled; one PAN can have one IEC.
- Surrender needs all authorisations and obligations closed or transferred.
- Update changes in constitution, address, bank details or other primary details within 30 days.
- Keep the ANF-1 profile current, at least once a year.
Read next
- Paragraph 2.05: the Importer Exporter Code
- Paragraph 2.06: mandatory documents for export and import
- IEC modification and surrender
- How to cancel or surrender an Import Export Code
Disclaimer: Based on the chapter-wise text of the Foreign Trade Policy, 2023 and the Handbook of Procedures, 2023 published on the DGFT website, and on the later Notifications named in this article, as consulted on 2 October 2026. The copies carry no "updated up to" date. Notifications, Public Notices, Trade Notices, the ITC(HS) schedules, Appendices and forms change often; the current text on the DGFT website should be checked before acting. This article is general information, not legal advice; check the official text before acting.