An Import Export Code (IEC) is the registration a business needs from the Directorate General of Foreign Trade (DGFT) before it can import or export goods from India. The number is the same as the entity's PAN, it is applied for online in form ANF-2A on the DGFT portal, and the system generates it as soon as the application is signed and the fee is paid. After that, the code has to be updated every year between April and June or it is deactivated.
Many first-time exporters in Agra, from leather and footwear units to handicraft and marble inlay workshops, treat the IEC as a one-time formality. The yearly update rule changes that, so this guide covers both getting the code and keeping it alive.
Who needs an Import Export Code?
Para 2.05 of the Foreign Trade Policy 2023 says no person may import or export goods without an IEC unless specifically exempted. The holder is the entity, so a proprietorship, partnership firm, LLP, company, trust, society or HUF each applies in its own name and PAN.
The exempt categories sit in para 2.07 of the Handbook of Procedures. They do not apply for a code; they quote a permanent IEC number instead. A few examples:
| Who is exempt | Permanent IEC to quote |
|---|---|
| Central Government ministries and departments | AMDCG0111E |
| State Government departments | ADSGA0129E |
| Persons importing or exporting for personal use | IIHIE0153E |
| Travellers under the Baggage Rules | IABBR0145E |
| Individuals, charities or NGOs importing goods for calamity relief | ICIRN1126E |
| Imports for fairs or exhibitions under ATA carnet | ATAEF1096E |
A business buying or selling commercially does not fall in any of these, even for a single small shipment.
For services and technology, the policy ties the IEC to benefits: an exporter of services must hold the IEC on the date the service is rendered to claim any benefit under the Foreign Trade Policy.
What details and documents does DGFT ask for?
DGFT's IEC user manual lists what the portal checks before it lets an application through:
- Firm PAN: active, with the name and date of birth or incorporation exactly as in the PAN database.
- Proof of establishment: partnership deed, trust deed, society or HUF registration, or similar. Companies and LLPs are identified through their CIN, and details are fetched from MCA.
- Address proof: sale deed, rent or lease agreement, utility bill or similar. A proprietor may use Aadhaar, passport or voter ID. If the premises are not in the firm's name, a no-objection certificate from the owner goes in the same PDF.
- Bank proof: a cancelled cheque with the firm's pre-printed name, or a bank certificate. The account holder name must match the firm name.
- Signatory details: PAN-verified details of the proprietor, partners, directors, karta or managing trustee.
- Signature: a valid Class 2 or Class 3 DSC, or Aadhaar e-sign of a member of the firm.
Each upload must be a PDF of up to 5 MB. A GSTIN is asked for where the firm has one, but GST registration is not a condition for getting an IEC.
How do you apply for IEC online?
- Register on dgft.gov.in as an "Importer/Exporter" with a mobile number and e-mail, verify both OTPs and set your password.
- Choose "Apply for IEC" on the dashboard and start a fresh application.
- Fill in general information: nature of concern, PAN, preferred activities, CIN or GSTIN where relevant, and the address with proof.
- Add the proprietor, partner, director, karta or trustee details.
- Enter the bank account and upload the cheque or bank certificate.
- Select the reason for taking the IEC and your export sectors, accept the declaration and sign with DSC or Aadhaar e-sign.
- Pay the fee online through Bharatkosh.
Under para 2.08 of the Handbook, the IEC is then auto-generated and sent by e-mail and SMS. The e-IEC can be downloaded from the dashboard, and the portal shows when the details have been passed on to customs (CBIC).
Why does an IEC get deactivated?
The Foreign Trade Policy requires every IEC holder to update its details online once a year in the April to June window. If nothing has changed, the holder must still confirm that online. An IEC that is not updated in time is deactivated, and it can be reactivated only after a successful update. Reactivation does not wipe out any other action for breach of the policy.
Two more rules matter during the year. Changes in constitution, address, bank account or other primary details must be updated online within 30 days of the change (para 2.14 of the Handbook). And DGFT can flag an IEC for scrutiny on risk grounds; the holder must deal with the flag promptly or the code is deactivated.
When the business stops trading, the IEC can be surrendered online, but only after all authorisations and obligations under it are closed (para 2.13).
Common mistakes with IEC applications and updates
These are the patterns we come across most often when businesses bring an IEC file to us:
- Name not matching PAN. Small differences, such as an abbreviation in the firm name, stop PAN validation.
- Bank proof in the proprietor's personal name. For a firm, the account holder name must match the firm.
- Rented premises with no NOC. The rent agreement alone is often not enough when it is in a family member's name.
- Expired or wrong-class DSC. The token driver and the eMBridge utility also need to be installed before signing.
- Missing the April to June update. The code goes inactive and the next shipping bill or bill of entry gets held up until it is updated.
- Address or partner changes left unreported. A new partner or a shifted godown is often updated on GST but not on the IEC.
- Applying twice. A PAN already linked to an IEC, including an old numeric IEC, cannot get a fresh one; the existing code has to be modified instead.
Getting your Import Export Code in place
Our team handles the full Import Export Code registration, from checking that PAN, bank and address records match to filing ANF-2A and setting reminders for the yearly update. If you are also starting a new entity for your trade, see our GST registration service so both registrations carry the same details.
Frequently asked questions
Is the IEC number different from PAN?
No. Under para 2.05 of the Foreign Trade Policy 2023, the IEC is the same as the entity's PAN, but DGFT issues it separately after an online application. A PAN already linked to an IEC cannot apply again.
Does an IEC expire?
It has no renewal date, but it must be updated online every year between April and June, even when nothing has changed. An IEC not updated in that window is deactivated until the update is done.
Who can import or export without an IEC?
Only the categories in para 2.07 of the Handbook of Procedures, such as government departments, diplomats, goods for personal use, baggage and calamity-relief imports. They use permanent IEC numbers listed there.
Do service exporters need an IEC?
To claim Foreign Trade Policy benefits on services or technology exports, the IEC must be held on the date the service is rendered. Goods exporters and importers need it for every shipment unless exempt.
How long does it take to get an IEC?
Once the application is signed and the fee paid, the IEC is generated by the system and sent by e-mail and SMS. Delays usually come from PAN name mismatches or bank and address proofs that do not match the firm.
Sources: content.dgft.gov.in · content.dgft.gov.in · content.dgft.gov.in
General information, not professional advice. Rules change, so check the current position before acting.
