Importer-Exporter Code (IEC): who needs it, the Rs 500 DGFT application, the April-June update and how to avoid deactivation

The Importer-Exporter Code, almost always shortened to IEC, is the registration that lets a business trade goods across India's border. The Foreign Trade Policy 2023 is blunt about it: no export or import of goods shall be made by any person without obtaining an IEC unless specifically exempted^[1]. Customs will not clear a commercial shipment against a Bill of Entry that does not carry one.

The number itself is simple. An IEC is a 10-character alpha-numeric code allotted to an entity, and since GST it is the same as the entity's Permanent Account Number (PAN), although DGFT still issues it separately on an online application^[1]. So if your company PAN is ABCDE1234F, your IEC will read ABCDE1234F too. That does not mean you already have one: until you apply on the DGFT portal and the code is generated, Customs has no IEC record for you.

Three facts shape everything else on this page:

• It is cheap. The application fee under Appendix 2K is Rs 500^[3].
• It does not expire. An IEC has permanent validity unless it is suspended or cancelled, and it covers every branch, division, unit and factory of the holder^[2].
• It must be kept alive. Every IEC holder has to update its details electronically every year between April and June, and if nothing has changed, confirm that online^[1]. Miss that window and the IEC is de-activated until you complete the update^[1].

The IEC is not a product approval. It says nothing about whether your goods are safe or allowed. A power bank still needs BIS CRS registration, packaged food still needs FSSAI import clearance, and a gas cylinder still needs a PESO licence. The IEC is the identity those approvals and the customs filing hang on. That is why we treat it as the first approval on every import checklist, including our customs clearance documents checklist.

Any person importing goods for a business purpose needs an IEC. The FTP says IEC is compulsory for import and export, then lists a short set of exempt categories in para 2.07 of the Handbook of Procedures^[2]. If you are not in that list, you need your own code, whatever your size.

Every common business form can hold one. The DGFT portal accepts applications from proprietorships, partnerships, LLPs, limited companies, trusts, HUFs and societies^[5]. A sole proprietor gets an IEC against the proprietor's PAN; a company gets it against the company PAN. Because only one IEC is issued against a single PAN^[2], a group with three companies needs three IECs, while a company with five warehouses needs only one.

Services are different. For export of services or technology, an IEC is needed only when the service provider is taking benefits under the Foreign Trade Policy^[1]. Comploa is about goods, so assume you need one.

SEZ and EOU units use the same code. An IEC stays valid whether the firm is a domestic tariff area unit, an SEZ unit or an EOU, EHTP, STP or BTP unit^[2].

The table shows how the IEC requirement sits next to the product approvals for typical first imports. The IEC column never changes; the approval column does.

Para 2.07 of the Handbook of Procedures lists four categories of importers and exporters that do not need their own IEC^[2]:

1. importers and exporters covered by specified clauses of the Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993;
2. ministries and departments of the Central or State Government;
3. persons importing or exporting goods for personal use not connected with trade, manufacture or agriculture;
4. small border traders dealing with Nepal, Bhutan, Myanmar (through the Indo-Myanmar border areas) and China (through Gunji, Namgaya Shipkila and Nathula), subject to value caps.

The border caps are tight. The CIF value of a single consignment must not exceed Rs 25,000 for Nepal, Bhutan and the Myanmar border areas, Rs 1,00,000 for China through Gunji and Namgaya Shipkila, and Rs 2,00,000 for China through Nathula^[2]. The exemption also does not cover export of SCOMET items, except by government ministries and departments^[2].

Exempt entities still put a code in the customs declaration. HBP para 2.07(b) gives 12 permanent IEC numbers for them, such as AMDCG0111E for Central Government ministries, IIHIE0153E for persons and institutions importing for personal use, and ATAEF1096E for goods brought in for fairs and exhibitions under an ATA carnet^[2].

What this means for a small business. The personal-use exemption is narrow. If you order ten units of a product to test the Indian market, or samples to send to a BIS lab, those goods are connected with trade, so the safe course is to get an IEC first. It costs Rs 500^[3] and can be done in a day if your bank validates quickly. See our note on importing samples for BIS testing for how samples are usually handled.

The IEC belongs to the importer of record, the entity whose name goes on the Bill of Entry and which pays the duty. That is usually the Indian company buying the goods. It is not the foreign manufacturer, and it is not your customs broker.

This matters because different approvals are held by different parties. Under BIS CRS, for example, the licence is granted to the manufacturer for its factory, not to an importer or trader^[11]. A foreign brand without an Indian entity therefore usually works with an Indian importer that holds the IEC, while the BIS licence stays in the factory's name. If you are an Indian business acting for a foreign brand, read our page for foreign manufacturers.

Your customs broker files documents for you, but it is your IEC on the declaration. The broker is obliged to verify your details: regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 requires the broker to verify the correctness of its client's details, and CESTAT has upheld a breach of that rule where the exporter was not found at its declared address^[12]. Expect a good broker to ask for your IEC certificate, GSTIN and address proof before the first filing.

One entity, one code. Because only one IEC is issued per PAN^[2], you cannot get a second IEC for a new brand or warehouse. Add branches to the existing IEC instead.

The whole process is online. HBP para 2.08 says applications are filed in form ANF-2A through https://dgft.gov.in with the fee and documents, and the IEC is auto-generated, with the applicant informed by email and SMS^[2]. Here is the sequence the DGFT help file describes. Our DGFT portal guide covers the screens in more detail.

A few points from the help file catch people out.

• PAN must match exactly. The PAN, name and date of birth or incorporation are validated in real time with the Income Tax Department^[4]. A missing middle name is enough to block you.
• Bank validation decides the timing. Bank details are checked with NPCI, which DGFT says can take up to 2 weeks for some banks; the IEC is created only after successful validation, and a failed validation means rejection^[4]. If you need the IEC for a shipment already at sea, use an account at a bank that validates instantly.
• Signing comes before paying. The application is signed with a digital signature token or Aadhaar e-sign of the firm's member, then paid^[4]. Payment of the Rs 500 fee is through Bharatkosh^[4].
• Customs needs to receive it. After issue, DGFT transmits the IEC to CBIC and shows a 'CBIC Transmission Status' under My IEC^[4]. Your broker cannot file against an IEC Customs has not received.

After the IEC exists, your next stop is usually ICEGATE registration, which needs a valid IEC for the importer role^[13].

HBP para 2.08(c) asks for two documents as a minimum, unless the system exempts them: a cancelled cheque bearing the entity's pre-printed name or a bank certificate, and address proof of the entity^[2]. The DGFT help file adds detail on what counts, and on the format: PDF only, up to 5 MB per file^[4].

The official fees are low. Appendix 2K of the Handbook of Procedures, which sets DGFT's fees, lists Rs 500 for an application for an Importer Exporter Code^[3] and Nil for the annual updation of IEC during April to June^[3]. Appendix 2K also lists Rs 200 for an application for amendment or correction in a licence, certificate or permission^[3]; we have not confirmed that the portal charges this for every IEC modification, so check the payment screen.

Anything above these figures is a service charge. Consultants charge for preparing the file, a DSC costs money from a certifying authority, and your CA may bill for the paperwork, but none of that is a government fee.

There is no officer review in the normal case. HBP para 2.08 says the IEC is auto-generated and the applicant informed by email and SMS^[2]. In practice, the only real wait is bank validation: DGFT says NPCI usually responds in seconds, but some banks take up to 2 weeks, and the application sits 'Under Automatic Review' until a result comes back^[4].

So plan like this:

• Same day if your PAN data matches and your bank validates instantly.
• Up to about two weeks if your bank is slow to respond to NPCI.
• A fresh application if validation fails, because a failed validation leads to rejection.

After issue, allow time for the IEC to reach Customs; check the CBIC transmission status before you ask your broker to file^[4]. Then you still need ICEGATE access if you plan to file yourself, which ICEGATE says takes 3-4 working days to approve^[15].

An IEC does not expire. It has permanent validity unless suspended or cancelled by the competent authority^[2]. But permanent does not mean you can forget it.

The yearly April-June update. FTP para 2.05(d) requires every IEC holder to update its IEC details electronically every year during April to June, and if there are no changes, to confirm that online^[1]. There is no fee^[3]. You do it from the same dashboard: Services, IEC Profile Management, Update/Modify IEC.

Deactivation. Under para 2.05(e), an IEC that is not updated within the prescribed period is de-activated, and it can be re-activated once you complete the update, without prejudice to other action under the FTP^[1]. A de-activated IEC means your broker's filing will fail, so a missed June deadline can hold a shipment in July.

Flagged IECs. Para 2.05(f) adds that an IEC may be flagged for scrutiny by the system; if the holder does not address the flagged risks in time, the IEC is de-activated^[1]. Check your dashboard after every login.

Changes during the year. You do not wait for April if something changes. Any change in constitution, address, bank details or other primary details must be updated online within 30 days^[2]. Updates and modifications are auto-approved on submission, except PAN changes to old numeric IECs, which go to the Regional Authority^[5]. Separately, the ANF-1 importer-exporter profile must be updated whenever something changes and at least once a year^[2].

New PAN, new IEC. If a merger, acquisition, inheritance or business transfer creates an entity with a different PAN, you must get an IEC against the new PAN within 30 days, if one does not already exist^[2]. Turning a proprietorship into a private limited company is the common case: the company has a new PAN, so it needs its own IEC.

Set a reminder with our licence renewal date calculator so the April to June update is never missed.

Three things matter this year: keep the IEC updated or it is de-activated, expect two-factor logins on ICEGATE, and read the IEC error codes Customs returns on a rejected bill of entry. DGFT's trade notice says IECs not modified or updated as required by Notification 58/2015-2020 of 12 February 2021 are to be de-activated, and holders reactivate them by submitting a modification request^[16].

ICEGATE two-factor login. Since a 16 January 2026 advisory, every ICEGATE 2.0 login needs an OTP to the registered mobile, and the mobile OTP cannot be switched off^[17]. The ICEGATE registration of an importer uses the IEC as its entity document^[13], so a stale IEC profile can block both portals. Our ICEGATE guide covers the new login.

IEC error codes on bills of entry. ICEGATE's error code list, posted in September 2026, includes 105 'IEC/Branch invalid', 124 'IEC Blacklisted', 125 'IEC Suspended', 126 'IEC Cancelled' and 127 'IEC Not Registered'^[18]. Each one stops the bill of entry, so goods wait at the port while demurrage builds up.

Fake IEC websites. DGFT warns that spurious websites resembling its own, or using similar email addresses, collect money for services such as IEC certificates^[19]. The official fee is Rs 500^[3], paid on dgft.gov.in; anything else is a service charge. For help, DGFT's helplines are 1800-572-1550 and 1800-111-550^[19].

We list every dated change across regulators on new rules for 2026 and the compliance calendar; the April to June update window is on both.

The IEC appears on almost every import document and portal.

• The Bill of Entry. FTP para 2.06(b) lists the mandatory import documents as the transport document (Bill of Lading, Airway Bill and so on), the commercial invoice cum packing list, and the Bill of Entry^[1]. The Bill of Entry carries your IEC.
• ICEGATE. When you register on ICEGATE as an importer, the system asks for a valid IEC and your GSTIN^[13], and your email and mobile must match those registered with DGFT^[15].
• FSSAI. A food importer must hold both an FSSAI import licence and a valid IEC^[9], and if DGFT suspends or cancels the IEC, the food import licence is deemed cancelled^[9].
• Restricted imports. To apply for a restricted import authorisation on DGFT, your login must be linked to the IEC and a DSC must be registered^[20]. Laptops and tablets under HSN 8471 are reported to need such an import management authorisation for 2026^[8].
• High sea sales. Customs asks for IEC copies of both the seller and the buyer in a high sea sale^[21].

Anyone can check an IEC. The e-IEC can be downloaded from the DGFT dashboard, and any IEC can be verified on the DGFT website under Services, 'View IEC Related Details'^[2]. Use this before paying a new Indian buyer or seller.

The IEC only lets you trade; most consumer goods also need a product approval before they can be imported or sold. Domestic laws, technical specifications and safety norms apply to imports as they do to Indian-made goods^[1], so the IEC is the first registration, not the last.

Typical next steps by product type:

• Electronics on the BIS list such as power banks, mobile chargers and LED bulbs need BIS CRS registration before import.
• Wireless products such as Bluetooth earphones and Wi-Fi routers need a WPC ETA, and some telecom gear needs TEC MTCTE.
• Anything sold pre-packed needs LMPC importer registration, and anything in plastic packaging brings plastic EPR; electronics also bring e-waste EPR.
• Food needs an FSSAI import licence, which itself requires a valid IEC^[9].

Use the approval checker or the HS code approval finder to list approvals for your product, and the compliance cost estimator to budget them. For a second opinion before your first order, ask for a free compliance check.

Three common situations, using only the rules above.

1. A first-time importer of power banks. Riya runs a proprietorship in Pune and wants to import 500 power banks from Shenzhen. She registers on dgft.gov.in with her mobile and email^[22], applies for an IEC against her own PAN, uploads her electricity bill as address proof and a cancelled cheque from her current account, signs with Aadhaar e-sign and pays Rs 500^[3]. Her bank validates through NPCI the same day, so the IEC is generated straight away^[4]. The IEC is only the start: power banks are a CRS category^[6], so the factory needs a BIS registration before the goods ship, and as importer she is a producer under the battery EPR rules^[23]. Our power banks page lists the rest.

2. A proprietor who incorporates. A year later Riya converts the business into a private limited company. The company has a new PAN, so it must obtain its own IEC within 30 days^[2]. Her old proprietorship IEC can be surrendered only once all authorisations and obligations under it are closed or transferred^[2]. Until the new IEC exists, shipments should be invoiced to the proprietorship, not the company.

3. A marketplace seller who forgot the June update. Arjun imports phone accessories and sells on Amazon. He has not logged into DGFT since he got his IEC. In July his broker's Bill of Entry is rejected because the IEC is de-activated: he missed the April-June update^[1]. He logs in, confirms his details (no fee^[3]), the IEC is re-activated on successful updation^[1], and the broker refiles. The cost was a few days of port charges. A calendar reminder for 1 April avoids it. Our Amazon sellers guide covers the other registrations marketplaces ask for.

Most IEC problems are data mismatches, not policy issues. The table lists the ones we see most, with the fix.

The rule is simple: no import of goods without an IEC unless exempt^[1]. In practice the consequence is that your Bill of Entry cannot be filed or cleared, and the goods sit at the port while demurrage runs. A de-activated IEC has the same effect until you complete the update^[1].

The IEC also links your compliance record across agencies. A suspended or cancelled IEC automatically cancels an FSSAI food import licence^[9]. An IEC in DGFT's Denied Entity List can still submit a restricted import application, but it will not be processed until the IEC is removed from the list, and a cancelled or suspended IEC cannot apply at all^[20].

Customs holds the importer responsible for what is filed under its IEC. In a 2026 Nhava Sheva case, the importer, not its customs broker, was penalised under section 112(a) of the Customs Act after invalid PESO licences were submitted for its gas cylinders^[24]. Treat your IEC like a bank signature: keep it updated and know who files under it.

New importers often confuse the IEC with other registrations they need around the same time. The IEC is the trade identity; the others are separate and each has its own portal.