What is an Importer-Exporter Code (IEC), and how do you get and keep one?

The Importer-Exporter Code, or IEC, is the registration number that identifies a business in India's foreign trade system. The Foreign Trade Policy 2023 describes it as a 10-character alpha-numeric number allotted to an entity, and says that since GST it is the same as the entity's PAN, though DGFT issues it separately on an online application^[1].

The IEC appears on your Bill of Entry and on the records Customs keeps about you. DGFT transmits each new IEC to CBIC so that Customs can recognise it^[4]. It is an identity, not a product approval: it says nothing about whether your goods meet Indian standards. For the full application guide, see our IEC code page.

In paragraph 2.05 of the Foreign Trade Policy 2023, with the procedure in Chapter 2 of the Handbook of Procedures. The core rule: no export or import of goods shall be made by any person without obtaining an IEC unless specifically exempted^[1].

Anyone importing or exporting goods, unless exempt. Proprietorships, partnerships, LLPs, companies, trusts, HUFs and societies can all apply^[5], and each PAN gets only one IEC^[2].

One IEC covers the whole business: it is valid for all branches, divisions, units and factories of the holder^[2], and stays valid whether the unit is in the domestic tariff area, an SEZ or an EOU^[2]. For services, an IEC is needed only when claiming FTP benefits^[1].

A foreign brand selling into India does not get an Indian IEC; its Indian importer or authorised Indian representative does. See compliance for foreign manufacturers.

The exemptions are narrow: certain government departments, personal-use imports not connected with trade, manufacture or agriculture, some importers under a 1993 exemption order, and small border trade with neighbouring countries within value caps^[2].

Border trade caps are per consignment, on CIF value: Rs 25,000 for Nepal, Bhutan and Myanmar border areas, Rs 1,00,000 for China via Gunji and Namgaya Shipkila, and Rs 2,00,000 for China via Nathula^[2].

Exempt categories use permanent IECs listed in the Handbook, such as IIHIE0153E for personal-use imports and ATAEF1096E for goods brought in for fairs under an ATA carnet^[2]. The exemption does not cover SCOMET exports, except by government departments^[2].

A PAN, a bank account in the firm's name and a valid address; DGFT may physically verify the address after issue^[5]. You also need DGFT portal login credentials, and the PAN name and date of birth or incorporation are checked with the Income Tax Department^[4].

You register on the DGFT portal, fill ANF-2A, sign, pay Rs 500 and wait for bank validation. The IEC is then auto-generated.

A Class 2 or Class 3 DSC from a CCA-licensed certifying authority, or Aadhaar e-sign. Proprietorships may use an individual or organisation token; other entities must use an organisation token whose organisation name matches the PAN name in the IEC profile^[7].

To use a DSC you install the USB token drivers and DGFT's eMBridge signing utility^[7]. Aadhaar e-sign instead asks for the PAN, name as per PAN and date of birth, then an OTP to the Aadhaar-linked mobile^[4].

If your business already has an IEC from before the online system, you link it to your login with an active DSC or the Aadhaar of the proprietor or a member of the firm^[4].

Across the whole import process, and in several product licences.

• Bill of Entry. Your customs broker puts it on every Bill of Entry.
• ICEGATE. ICEGATE asks for a valid IEC when you register as an importer^[8], and maps it to your GSTIN^[9].
• Food. FSSAI requires a valid IEC alongside the food import licence^[10]; see FSSAI import.
• Restricted goods. DGFT requires a linked IEC before you can apply for a restricted import authorisation^[11].
• High sea sales. Customs asks for the IECs of both buyer and seller^[12]; see high sea sales.

Rs 500 to apply^[3]. The yearly update is free^[3]. Appendix 2K sets Rs 200 for amending or correcting a licence, authorisation or certificate^[3], though most IEC profile changes are self-service and auto-approved^[5].

The IEC is the cheapest item in an import budget. Product approvals cost far more; see the cost of importing electronics.

Every IEC holder must update its details online every year between April and June, and if nothing has changed, confirm that online^[1]. The importer-exporter profile (ANF-1) must also be updated whenever something changes and at least once a year^[2].

Miss the window and the IEC is de-activated; it can be re-activated by updating, without prejudice to other action^[1]. DGFT has enforced this: IECs not updated after 1 July 2020 were de-activated from 1 February 2022^[13]. Put the April-June window in your calendar; our IEC guide walks through the update screens.

Update the IEC online within 30 days of any change in constitution, address, bank details or other primary details^[2]. Most updates are auto-approved on submission; only PAN changes to old numeric IECs go to the Regional Authority^[5].

A new PAN means a new IEC. Where a merger, acquisition, inheritance or business transfer creates an entity with a different PAN, it must get an IEC against the new PAN within 30 days if it does not already have one^[2]. Converting a proprietorship into a private limited company is the common case.

You can surrender an IEC online only once all authorisations and obligations under it are closed or transferred^[2].

A new private limited company plans to import power banks.

1. Day 1: it registers on the DGFT portal and files ANF-2A with a cancelled cheque and its rent agreement plus the owner's NOC^[4].
2. Day 1: it signs with an organisation DSC whose name matches the PAN; non-proprietorships cannot use individual tokens^[7]. It pays Rs 500^[3].
3. Up to two weeks: NPCI validates the bank account^[4].
4. Then: it registers on ICEGATE with the IEC^[8].

The IEC alone does not let it sell power banks. Power banks also need BIS CRS, and the company needs LMPC registration and battery EPR. Our first electronics import checklist lists the rest.

Anyone can check any IEC on the DGFT website under Services, 'View IEC Related Details'^[2]. The holder can also download an electronic copy from its DGFT dashboard^[2].

Check a new trading partner's IEC before a high sea sale or a large order. The DGFT IEC module also shows flag details and the IEC's life cycle to the holder^[4].

• Forgetting the April-June update. The IEC is de-activated and filings fail until you update^[1].
• Assuming a PAN is enough. The IEC number equals the PAN, but it exists only after DGFT issues it^[1].
• Incorporating without a new IEC. A new company has a new PAN and needs its own IEC within 30 days^[2].
• Ignoring system flags. A flagged IEC is de-activated if the risk is not resolved in time^[1].
• Failed bank validation. A failed NPCI check means rejection^[4].
• Denied Entity List. If your IEC is on the DEL, a restricted import application is actioned only after removal^[11].
• Cancelled IEC, cancelled licences. If your IEC is cancelled, your FSSAI import licence is deemed cancelled too^[10].

An IEC is only step one. See first-time importers, the customs clearance documents checklist, or ask for a free compliance check.