Import Export Code (IEC) Registration: Documents and DGFT Steps

An Import Export Code (IEC) is the 10-character business identity you need before customs will clear your goods into or out of India. This guide covers who needs one and who does not, the documents to keep ready, the exact online steps on the DGFT portal, the fee, and the annual update rule that quietly deactivates thousands of IECs every year.

If you are planning your first shipment as well, our separate guide on starting an export business with IEC and RCMC covers the bigger picture. This article focuses only on getting and keeping the IEC itself.

What an IEC is and why it matters

The IEC is a registration under the Foreign Trade (Development and Regulation) Act, 1992. Customs, banks and DGFT use it to identify the importer or exporter on every shipping bill, bill of entry and foreign remittance tied to trade. Without it:

• Customs will not file your bill of entry or shipping bill (except for exempted categories).
• Your bank may refuse to process an import payment or treat an export receipt as trade proceeds.
• You cannot apply for export incentives, an RCMC from an export promotion council, or most DGFT authorisations.

There is one IEC per PAN. A proprietor with two shops under different trade names adds the second as a branch rather than applying again.

Who needs an IEC and who does not

Situation	IEC needed?
Manufacturer or trader exporting goods	Yes
Business importing raw material, machinery or goods for resale	Yes
D2C brand shipping orders abroad commercially through courier or e-commerce export	Generally yes; confirm with your courier or logistics partner for low-value shipments
Service exporter (IT, design, consulting) receiving foreign payments	Not mandatory for the service itself; needed if you want to claim benefits under the Foreign Trade Policy
Individual importing goods for personal use, not for trade	No
Central and state government ministries and departments	No, under the exemptions in the Foreign Trade Policy
Certain notified charitable organisations	Exempt categories are listed in the FTP and Handbook; check before relying on this

GST registration does not replace an IEC. They are separate. Most exporters need both, plus a Letter of Undertaking (LUT) on the GST portal if they want to export without paying IGST.

Documents and details to keep ready

DGFT’s own IEC FAQ lists the technical requirements: a valid PAN, Aadhaar matching the PAN details, a working mobile number and email, the address of the business, a bank account in the name of the IEC holder, and a digital signature token or Aadhaar e-sign for signing the application. Uploads are PDF only, up to 5 MB each.

Document	Accepted forms	Tips
Proof of establishment	Partnership deed, LLP or company incorporation certificate, trust or society registration, HUF deed	Not needed for proprietorships; company names are fetched from MCA data using the CIN
Address proof of the business	Sale deed, rent or lease agreement, electricity bill, landline or postpaid bill, MoU, partnership deed; for proprietors also Aadhaar, passport or voter ID	If the premises are not in the firm’s name, upload an NOC from the owner with the owner’s address proof as a single PDF
Bank proof	Cancelled cheque with the firm name, or a bank certificate	The account must be in the name of the applicant firm
PAN and Aadhaar	Of the firm and of the proprietor, partners or directors	Names and dates of birth must match across PAN and Aadhaar exactly
Signing method	Class 3 DSC registered on the portal, or Aadhaar-based e-sign	Companies usually sign with a director’s DSC

How to apply for an IEC on the DGFT portal: step by step

The process is fully online and usually takes under an hour if your documents are ready.

1. Register on the DGFT website. Go to dgft.gov.in, click Login, then Register, and choose “Importer/Exporter”. Verify your mobile and email with OTPs and set a password.
2. Open the IEC application. From My Dashboard, choose Importer Exporter Code (IEC), then Apply for IEC.
3. Fill the general details. Firm name (as per PAN), type of concern (proprietorship, partnership, LLP, company, trust, HUF, society), PAN, date of incorporation, and the business activities (merchant exporter, manufacturer exporter, service provider, or a combination).
4. Add the address and branches. Enter the registered office and add each branch one by one with complete details.
5. Add the proprietor, partners or directors. Enter PAN and Aadhaar details for each. Foreign directors without a PAN can be added without one.
6. Enter bank details and upload the cancelled cheque or bank certificate. The portal also runs a bank account validation in the background.
7. Add other registrations if you have them, such as GSTIN, Udyam, or RCMC.
8. Upload documents listed above as PDFs.
9. Pay the fee online through Bharatkosh using net banking, debit or credit card, or UPI. If the payment status is unclear, wait 30 minutes and check “Track Your Payment” on the Bharatkosh site before paying again.
10. Sign and submit with a registered DSC or Aadhaar e-sign. Once signed, the application cannot be edited.
11. Download the IEC certificate from your dashboard once it is issued. In most straightforward cases the e-IEC is generated quickly after successful submission; some applications are flagged for officer review.

DGFT may physically verify the business address after issuing the IEC, so make sure someone can receive visitors or post at that address.

A worked example

For example, a handloom saree proprietor in Varanasi who wants to ship to customers in the UK would register on DGFT with her PAN, upload her electricity bill as the shop’s address proof and a cancelled cheque from her current account, pay the fee through UPI, e-sign with Aadhaar and download the e-IEC. Her IEC number would be her PAN. She would then file an LUT on the GST portal and give the IEC to her courier or freight forwarder for the shipping bill.

IEC fee and timelines

Item	Current position
New IEC application	Rs 500 is the figure widely reported for the government fee; confirm on the payment screen
Modification of details	Sources differ on whether a fee applies; the portal shows it at payment
Annual update (April to June)	DGFT trade notices have stated no user charges for the annual update
Validity	No expiry date, as long as it is updated annually and not suspended or cancelled
Processing time	Often the same day for clean applications; longer if flagged for verification
Consultant fees (optional)	Private, not set by DGFT; you can apply yourself at no extra cost

The fee is non-refundable, so check every name and number before you pay. Fees and rules change; the Handbook of Procedures on the DGFT website is the official reference.

The annual update rule: do not let your IEC go dormant

This is the part most small exporters miss. Under the Foreign Trade Policy, every IEC holder must make sure their IEC details are updated electronically every year during the April to June period. If nothing has changed, you still log in and confirm the details. An IEC that is not updated in time can be deactivated, and a deactivated IEC can be activated again once it is successfully updated.

Deactivation is not a fine, but it hurts at the worst moment: your customs broker tries to file a shipping bill and the system rejects your IEC while a container waits at the port.

How to do the annual update

1. Log in to the DGFT portal with the account linked to the IEC.
2. Go to My Dashboard, IEC, and choose Update IEC (or Modify IEC if something has changed).
3. Review each section: addresses, branches, partners or directors, bank account, other registrations.
4. Make changes or confirm the details as they are.
5. Sign with DSC or Aadhaar e-sign and submit.
6. Check the status under Submitted Applications, and look for the confirmation email and SMS.

Set a calendar reminder for the first week of April every year. If you have staff handling compliance, add this to the same checklist as your GST annual return and TDS filings.

Modifying, linking, surrendering

• Change of address, partners or bank: submit a modification request with supporting documents.
• Change of PAN (for example, when a proprietorship becomes a company): this usually means a new IEC under the new PAN, because the IEC number is the PAN.
• Linking an existing IEC to a new DGFT login: you need the DSC of the IEC holder. Logins cannot simply be transferred.
• Old numeric IECs from before the PAN-based system cannot be surrendered and re-applied with the same PAN; DGFT advises modifying the existing IEC after linking it.
• Surrender: if you stop trading, you can surrender the IEC online; it is then suspended for transactions.
• Changes in other systems: after a successful modification, DGFT says details take roughly 12 to 24 hours to reflect in linked systems such as Certificate of Origin and import monitoring systems.

Common mistakes that delay an IEC

• PAN and Aadhaar names that do not match, such as an initial in one and a full name in the other.
• A bank account in the proprietor’s personal name when the IEC is for a firm, or vice versa.
• Address proof in a relative’s name without an NOC.
• Uploading images instead of PDFs, or files above 5 MB.
• Using the numeric keypad for phone numbers or PIN codes, which the DGFT FAQ says can cause input errors; use the top-row number keys.
• Paying twice when a payment appears stuck, instead of checking Bharatkosh’s payment tracker.
• Forgetting the April to June update.

After you get the IEC: next steps for a first-time exporter

1. File an LUT on the GST portal to export without paying IGST, if you choose that route.
2. Register on ICEGATE, the customs e-filing portal, if you or your customs broker will file documents electronically.
3. Register your AD Code (your bank’s authorised dealer code) with customs at the port you will use.
4. Get an RCMC from the relevant export promotion council if you plan to claim incentives.
5. Prepare a simple export price sheet in USD with incoterms, so buyers can compare quickly.

Frequently Asked Questions

Is the IEC number the same as my PAN?

Yes. Under the current system, the IEC number issued to a firm is the same as its PAN. The IEC itself is still a separate registration that you must apply for on the DGFT portal.

Do freelancers who export software services need an IEC?

Not to receive payment for services. An IEC is generally needed for services only if you want to claim benefits under the Foreign Trade Policy. Your bank may still ask for purpose codes and documents for inward remittances.

What happens if I miss the April to June annual update?

Your IEC can be deactivated. You can reactivate it by submitting a successful update or modification on the DGFT portal, but shipments in between can be held up, so do the update on time.

Can I have two IECs for two businesses?

Not under the same PAN. A proprietor with multiple firms adds them as branches. A separate company or LLP has its own PAN and therefore its own IEC.

Can I apply for IEC without a DSC?

Yes. The portal allows Aadhaar-based e-sign as an alternative to a DSC for signing the application, provided the Aadhaar is linked to a mobile number for OTP.

Does an IEC expire?

No. It is valid for life unless suspended, cancelled or surrendered, but it must be updated every year between April and June to stay active.

Keep the IEC alive, not just issued

Getting an IEC takes an afternoon. Keeping it working takes one login every April. Apply with clean, matching documents, download the certificate, share it with your customs broker and bank, and diarise the annual update. Rules and fees change, so check the DGFT IEC page or a trade consultant before you file. Once your first shipment goes out, you may want to tell buyers and trade media; our guides on writing a press release in India and press release samples show how to announce it simply.