An Import Export Code (IEC) is a 10-character identification number issued by the Directorate General of Foreign Trade (DGFT) that a person generally needs to import or export goods or technology from India. The IEC is tied to the PAN of the business, it has no expiry, but it must be updated electronically every year between April and June. This page explains who needs an IEC, the documents and process on the DGFT portal, the fee, and why the annual update has become a serious issue after DGFT began deactivating non-updated codes in September 2025.
What is an Import Export Code?
The IEC is the business identity under which DGFT, customs, banks and the Reserve Bank of India's authorised dealers recognise you as an importer or exporter. Without it, customs will not clear an import or export consignment in your name, and banks will not process export remittances or issue advance payment documents linked to foreign trade for you.
Since 2018 the IEC is the same as the PAN of the entity. A proprietor's IEC is built from the proprietor's PAN, a company's from the company's PAN, and so on. A single PAN can therefore hold only one IEC, and the IEC itself carries a single-point record of your branches, directors or partners, bank accounts and registration details with DGFT.
The application is made online and is a self-declaration backed by uploaded documents. DGFT issues the IEC as a digitally signed certificate, which you can download from the portal. The Foreign Trade Policy 2023 lays down that the IEC does not need renewal, but that the holder must confirm or update its details each year between April and June, even where nothing has changed. A code that is not updated is deactivated.
The recent enforcement point is important. Communications from DGFT regional offices reported by export promotion councils indicated that about 59,000 IECs had been identified for deactivation, with action starting from 16 September 2025. If you hold an old IEC that you have not touched for years, check its status on the portal before you attempt a shipment.
Who needs an IEC?
You generally need an IEC to import or export goods or technology. The Foreign Trade Policy and the Handbook of Procedures list certain exemptions, for example for some personal imports and for certain government and defence purchases, so check the exemption provision for your case. Typical IEC holders are:
- Manufacturers and traders exporting goods to other countries
- Importers of raw materials, machinery, components and finished goods for trade or business
- Merchant exporters, and service providers who wish to claim benefits under Foreign Trade Policy schemes
- Sellers on cross-border e-commerce platforms and marketplaces who ship goods abroad
- Startups and MSMEs planning to participate in export promotion schemes or to obtain an RCMC
- Proprietorships, partnerships, LLPs, companies, trusts and societies with PAN in the entity's name
- Freight forwarders and others who file customs documents in the importer or exporter's name
Benefits of Import Export Code (IEC) Registration
Customs clearance in your name
Customs, shipping lines and freight forwarders need the IEC to file the bill of entry or shipping bill. Without it, your goods cannot be cleared lawfully.
Banking and foreign exchange transactions
Authorised dealer banks ask for the IEC to process export proceeds, import payments and advance remittances against foreign trade.
Access to export promotion schemes
An active IEC is the starting point for registering under schemes and for taking an RCMC from an export promotion council, which is discussed under RCMC registration.
No renewal burden, only an annual update
The code does not expire, so there is no re-application, and the annual update is free in the April to June window.
Single identity linked to PAN
Because the IEC equals the PAN, there is no new number to remember, and the record gets easy to cross-check against GST and income tax.
Eligibility and applicability
Almost any legal entity with a PAN and a bank account can apply. The portal checks the details against PAN and the identity of the signatory, so most rejections come from mismatches.
- A valid PAN of the proprietor, partnership firm, LLP, company, HUF, trust or society that will hold the IEC
- An active current or savings bank account in the same name as the entity, which the IEC will be linked to
- Registered office address in India with proof, since the IEC lists the address on record
- A mobile number and email of the signatory for OTP verification, and a Digital Signature Certificate for companies and LLPs where the portal requires one
- No existing IEC on the same PAN, since only one IEC per PAN is issued
- Consistency of the entity name across PAN, bank account and registration documents
Documents required
Entity and signatory documents
- PAN card of the proprietor or entity
- Aadhaar-linked mobile number or the proprietor's identity and address proof for OTP verification
- Certificate of incorporation, partnership deed or LLP agreement, as applicable
- Digital Signature Certificate of the authorised signatory for companies and LLPs, where the portal asks for it
- Photograph or other identity details of the proprietor or signatory as the portal prompts
Business address and bank documents
- Address proof of the registered office, such as a rent agreement, sale deed or utility bill
- Cancelled cheque or a bank certificate showing the account holder's name, account number and IFSC
- Details of branch offices and factories, if you want them recorded on the IEC
- Details of directors, partners or proprietor with their identity numbers
Step-by-step IEC registration process
The process is entirely online. The portal screens change from time to time, but the sequence below holds.
Check that no IEC exists on the PAN
Search the DGFT portal using the PAN. If an old IEC exists, do not apply afresh. Check its status and update it instead, as a duplicate application on the same PAN will not be accepted.
Register on the DGFT portal
Create a user account on www.dgft.gov.in with the business email and mobile number, and verify through OTP. Choose the correct constitution type.
Open the IEC application
From the Services menu, choose IEC Profile Management and then Apply for IEC. Enter the PAN and entity details so that the portal can validate them.
Fill in business and address details
Enter the registered address, branches, nature of business, and directors, partners or proprietor details. These feed your IEC record and appear later when you file with customs.
Add bank details and upload documents
Provide the bank account and IFSC and upload the cancelled cheque or bank certificate and other required documents in the specified format and size.
Pay the fee and sign
Pay the ₹500 application fee online and sign the application with Aadhaar OTP or DSC, as the portal prompts for your entity type.
Download the IEC certificate
After processing, the IEC certificate is issued digitally and can be downloaded from the portal. Keep a copy and check that name, address and bank details are correct.
Plan the annual update and link the IEC
Diarise the April to June update, and share the IEC with your customs broker, bank and, where relevant, your ICEGATE registration so that your shipments and refunds link correctly.
Government fees for IEC
The fees come from the user charges prescribed for DGFT services in Appendix 2K of the Handbook of Procedures. They are paid online on the portal.
| Item | Amount | Note |
|---|---|---|
| New IEC application | ₹500 | One-time; IEC does not expire |
| Annual update during April to June | Nil | Mandatory even when nothing has changed |
| Annual update after June | ₹200 | Late update charge |
| Modification or duplicate IEC | ₹200 | For changes to details or a duplicate certificate |
Professional charges are quoted separately after reviewing your case. Government fees are paid directly to the authority. Fee figures are drawn from Appendix 2K of the Handbook of Procedures as reproduced in secondary sources; the DGFT portal shows the live amount at the time of payment.
How long does it take to get an IEC?
Where the PAN, bank and signatory details validate cleanly, DGFT usually issues the IEC within a few working days. There is no fixed statutory timeline that we can promise, and mismatches in name or bank details can lead to a query and delay. The annual update itself takes a few minutes online once you have the signatory's login.
| Stage | Typical time |
|---|---|
| Document preparation | 1–2 working days |
| Online application and fee payment | Same day |
| DGFT processing and issue | Usually a few working days; no fixed guarantee |
| Annual update each year | Minutes online, within April to June |
Validity and the annual update
An IEC does not carry an expiry date, but paragraph 2.05(d) of the Foreign Trade Policy 2023 requires every holder to update its details electronically between April and June each year, and to confirm the details even if nothing has changed. Paragraph 2.05(e) provides that an IEC that is not updated is deactivated. You can generally restore an IEC by completing the update, although you should confirm the reactivation steps on the DGFT portal for your case. Do not wait for a shipment to find out that your code is inactive, since customs and banks check the status when you file.
Compliance after you get the IEC
- Complete the annual update on the DGFT portal every year between April and June
- Keep the IEC details, such as address, directors, partners and bank account, current through the modification option
- Register on ICEGATE and with your customs broker so that filings use the correct IEC and bank details
- Obtain the RCMC from the relevant export promotion council if you want scheme benefits
- File the required returns for goods and services trade, such as GST returns with LUT for exports without tax payment, as applicable
- Maintain export and import records, invoices, shipping documents and foreign exchange realisation proofs
- Use the IEC on all commercial documents and shipping bills as required
IEC vs GST registration vs RCMC
| Point | IEC | GST registration | RCMC |
|---|---|---|---|
| Issued by | DGFT | GST department | Export promotion council or commodity board |
| Purpose | Identity to import or export goods and technology | Registration for indirect tax on supplies | Membership for export promotion benefits |
| Needed to export goods | Yes, generally | Needed for GST compliance on supplies and exports | Needed only for scheme benefits |
| Validity | No expiry; annual update required | Continues until cancelled | Renewed as per the council's rules |
| Linked to | PAN | PAN and State | IEC and product category |
Common mistakes and rejection reasons
Skipping the annual update
Because the code has no expiry date, many holders assume it stays valid. Failure to update between April and June leads to deactivation, and DGFT started large-scale deactivation in September 2025.
Mismatched PAN, name or bank details
The portal validates the PAN and the bank account holder's name. A bank account in a different name or a cheque with an unreadable IFSC causes rejection or queries.
Applying for a second IEC on the same PAN
Only one IEC per PAN is possible. If you cannot find an old IEC, retrieve it from the portal instead of applying again.
Wrong constitution type or signatory
Choosing proprietorship for a company, or using a signatory without authority, can invalidate the application.
Outdated address or bank details
If you change office address or bank and do not modify the IEC, customs or bank filings can fail and refunds can be delayed.
Missing DSC for company applicants
Companies and LLPs often need a valid Digital Signature Certificate for signing. Without one, the application stalls at the last step.
Penalties for non-compliance
Importing or exporting without a valid IEC is a contravention of the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, and can lead to penalty and other action by DGFT and customs, as well as problems clearing the goods. The penalty depends on the facts and on the value of the goods, and we have not listed specific amounts, since these have not been verified against the Act text. A deactivated IEC does not itself carry a fine, but it can block shipments, benefits under schemes and bank transactions until you update it.
Practitioner tips
- Set your annual update reminder for 1 April, not June. The portal is busier near the end of the window, and an early update gives time to resolve OTP or login issues.
- Before applying, open the bank's cancelled cheque and check that the account holder name matches the PAN name letter by letter. Abbreviations like 'Pvt' or 'Ltd' are a repeated cause of rejection.
- If you inherited an old IEC from a partnership or proprietorship that has since been converted into a company, do not just update it. The company has a different PAN and needs its own IEC.
- Share the IEC certificate with your customs broker and check on ICEGATE that your IEC shows as active before the first shipment of the year.
- Keep the login email and mobile number on the DGFT account under your control, not a consultant's or former employee's. Annual updates and modifications need OTP on these.
How Lawgical Guru helps
Status check on existing IEC
We check whether an IEC already exists on your PAN and whether it is active or deactivated, before we apply for a new one.
IEC application
We prepare the application, check that PAN, name, address and bank details match, and file on the DGFT portal with your signatory's authentication.
Modification and reactivation
We help update address, directors, partners and bank details, and complete the annual update so that a deactivated IEC can be restored.
Annual update reminders
We track the April to June window and complete the update for you so that your code does not lapse into deactivation.
Linked registrations
We assist with ICEGATE registration, RCMC registration, GST registration and a Digital Signature Certificate to complete your export set-up.
Import Export Code (IEC) Registration: frequently asked questions
Is IEC mandatory to export?
Generally yes. A person who imports or exports goods or technology needs an IEC from DGFT, subject to the exemptions listed in the Foreign Trade Policy and Handbook of Procedures. Customs and banks ask for it, so most exporters and importers apply before the first shipment.
What is the fee for IEC registration?
The application fee for a new IEC is ₹500, paid online on the DGFT portal. Updating the IEC between April and June is free, a late update after June costs ₹200, and modification or a duplicate certificate also costs ₹200, as listed in Appendix 2K of the Handbook of Procedures.
What documents are required for IEC?
You need the PAN of the proprietor or entity, identity and address proof of the proprietor or signatory, entity documents such as a certificate of incorporation or partnership deed, registered office address proof, and a cancelled cheque or bank certificate. Companies and LLPs may need a Digital Signature Certificate.
Does an IEC expire?
No, the IEC has no expiry date. But the holder must update its details on the DGFT portal each year between April and June, even if nothing has changed. If you do not, the IEC is deactivated, and you must complete the update to restore it.
What is the IEC annual update and when is it due?
Under paragraph 2.05(d) of the Foreign Trade Policy 2023, every IEC holder must electronically confirm or update details between April and June every year. It is free in that window, and a later update costs ₹200. It is mandatory whether or not you did any import or export.
What happens if my IEC is deactivated?
A deactivated IEC cannot be used for imports or exports, and customs or banks may refuse to process documents in its name. Check the status on the DGFT portal, complete the pending update and confirm that the status shows active before the next shipment. DGFT began a deactivation drive in September 2025.
Can I get an IEC for a proprietorship or an individual?
Yes. A proprietor can apply using personal PAN, and the IEC is linked to that PAN. The business name appears on the record, and the bank account linked should be in the proprietor's name or the proprietorship's name as the portal requires. Companies, LLPs and partnerships apply using their entity PAN.
Is IEC needed for service exports?
Not necessarily for the export of services itself, but service exporters often take an IEC to claim benefits under Foreign Trade Policy schemes, to deal with certain buyers and platforms, or because they also trade in goods. Check the policy provisions and your bank's requirement for your situation.
Is IEC the same as the PAN?
Since 2018, the IEC is the same as the PAN of the entity. A single PAN can hold only one IEC, and the DGFT record also stores addresses, bank details and the persons behind the entity, which must be kept current through modification.
How long does IEC registration take?
If the PAN, name and bank details match and documents are in order, DGFT generally issues the IEC within a few working days. No fixed timeline can be promised, and queries on name or bank mismatches can add time. The certificate is downloadable from the portal once issued.
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Reviewed by Satyam Gupta, Company Secretary (CS) & Advocate
8+ years of industry experience. This page was last reviewed on 16 October 2026 against the official sources below. Rules and fees change — confirm on the official portal before you apply.