The Import Export Code (IEC) is a 10-digit, PAN-based code issued by the DGFT (Directorate General of Foreign Trade, Ministry of Commerce). It is mandatory for any business that imports or exports goods from India — without it customs will not clear consignments and banks cannot process foreign-trade payments. You apply online at dgft.gov.in for a Rs 500 government fee; the code is usually issued in 1-3 working days. IEC is permanent — there is no renewal, but you must confirm/update the details once a year between 1 April and 30 June or it is deactivated.
Since the DGFT digitisation, the IEC is issued against the applicant's PAN and, for most importer-exporters, the IEC number equals the PAN. A single PAN can hold only one IEC. A sole proprietor gets the IEC on the proprietor's own PAN.
Who Needs IEC and Who is Exempt
IEC is compulsory for commercial import/export of goods. A few categories are exempt or can use PAN instead. Traders should also hold GST registration, which is separate from IEC.
| Category | IEC required? | Notes |
|---|---|---|
| Importers & exporters of goods (commercial) | Yes | Mandatory for all goods, any value or quantity |
| E-commerce sellers exporting goods | Yes | Needed for customs clearance on courier / postal exports |
| Service exporters (IT, consulting) | Only for benefits | Not mandatory for the service itself; needed to claim SEIS / RoDTEP |
| Government departments & PSUs | Exempt | May use PAN in place of IEC for customs |
| Personal imports (gifts, own use) | Exempt | Goods not for commercial trade |
| Defence / security imports | Exempt | Handled under special government permissions |
Exemptions follow the Foreign Trade Policy read with the FT(D&R) Act, 1992; verify your specific case on dgft.gov.in.
Documents Required for IEC Registration
The DGFT application is fully paperless — you upload soft copies. Keep these ready before you start:
| Document | Details |
|---|---|
| PAN card | PAN of the applicant entity — company PAN for companies; the proprietor's PAN for a proprietorship |
| Identity proof | Aadhaar or passport of the proprietor / partner / director / authorised signatory (Aadhaar enables e-sign) |
| Bank details | Cancelled cheque or a bank certificate showing account number, IFSC and account holder name |
| Address proof | Electricity bill, rent/lease deed, sale deed or bank statement for the registered business address |
| Constitution proof | Certificate of incorporation (company), LLP agreement, or partnership deed — not needed for a proprietorship |
DGFT accepts Aadhaar-based e-sign or a Class-3 DSC to submit the application.
- PAN of the applicant entity
- Aadhaar / passport of signatory
- Cancelled cheque or bank certificate
- Registered-address proof
- Incorporation / LLP / partnership document
- Aadhaar-linked mobile or DSC for e-sign
- Active email & phone for DGFT OTP
- Rs 500 ready for online payment
Want us to file your IEC application end to end?
Get IEC Registration Help →How to Apply for IEC on the DGFT Portal
The whole process is online at dgft.gov.in — no physical visit and no paper filing.
- 1RegisterSign up on dgft.gov.in with PAN, mobile & email
- 2Fill ANF-2AServices → Apply for IEC; enter business & bank details
- 3Upload proofsPAN, ID, bank proof, address proof
- 4Pay Rs 500Online via net-banking / UPI / card (Bharatkosh)
- 5Get IECe-Signed & issued by DGFT, usually in 1-3 days
The only official portal is dgft.gov.in and the government fee is Rs 500. Third-party sites that charge high "processing fees" or claim to speed up issuance are not DGFT. Never share your DGFT login OTP with anyone.
✓You clearly need IEC if
- You import or export goods commercially
- You want to claim RoDTEP / export incentives
- You export via courier or e-commerce
- Your bank asks for IEC to clear foreign-trade funds
!You may not need it if
- You only supply within India (GST is enough)
- You import goods purely for personal use
- You are a service exporter not claiming DGFT benefits
- You are a government department using PAN
The Mandatory Annual IEC Update (Apr-Jun)
IEC never expires, but DGFT requires every holder to electronically confirm or update the IEC details once each year, between 1 April and 30 June. The update is free. If you miss the window, the IEC is deactivated and stays blocked until you log in and complete the update — so always check your IEC is active before you ship.
A deactivated IEC blocks customs clearance and bank remittances. Reactivation is simply completing the pending update on dgft.gov.in, but do it well before a shipment deadline to avoid demurrage and delays.
One common query: is service tax charged on IEC or on exports? No. Service tax was abolished and subsumed into GST from 1 July 2017 — it no longer exists. Import/export is now governed by GST (with IGST on imports and zero-rating of exports) alongside customs duty; see our reverse charge under GST guide for imported services.
- IEC application & fee: dgft.gov.in
- ANF-2A form & Appendix 2K (Rs 500 fee scale): DGFT
- Annual IEC updation (1 Apr-30 Jun): DGFT Trade Notice / IEC module help
- Foreign Trade (Development & Regulation) Act, 1992
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.