IEC (Import Export Code) Registration — Complete Guide for Indian Businesses (2026)
Import export code (IEC) 2026: apply on DGFT in ANF-2A for ₹500; your IEC is your PAN and is issued online in days. Who needs it, documents, yearly update.
An Import Export Code (IEC) is a 10-character, PAN-based code from the Directorate General of Foreign Trade (DGFT) that every business needs before it imports or exports goods; since GST, the IEC issued is the same as the entity's PAN. You apply online on dgft.gov.in in form ANF-2A, pay a ₹500 government fee, and the e-IEC is generated electronically, often the same day and usually within a few working days.
IEC (Import Export Code) is a 10-digit code issued by the DGFT. It is mandatory for import or export of goods, but most service exporters do not need it unless they want benefits under the Foreign Trade Policy. In this guide, updated for October 2026, we cover who needs IEC, the registration process, documents, fees, the yearly update and how to use IEC.
What is IEC?
IEC is a unique 10-character code issued by the Director General of Foreign Trade (DGFT). Under paragraph 2.05 of the Foreign Trade Policy 2023, no goods can be exported or imported without an IEC unless specifically exempted. For export of services or technology, an IEC is needed only when you claim benefits under the Foreign Trade Policy. Only one IEC is issued per PAN, it covers all branches and units, and it has permanent validity, but it must be updated online every year.
Do You Need IEC? Quick Decision Table
| Your situation | IEC needed? |
|---|---|
| Importing goods for business (any value) | Yes, before the Bill of Entry is filed |
| Exporting goods, including cross-border e-commerce | Yes, before the Shipping Bill is filed |
| Exporting software, IT, consulting or freelance services | Not required, unless you claim Foreign Trade Policy benefits |
| Service exporter claiming Foreign Trade Policy benefits | Yes, IEC must exist on the date the services are rendered |
| Importing or exporting goods for personal use, not trade | No (exempt; permanent IEC used) |
| Central or State Government ministries and departments | No (exempt) |
Who Needs IEC?
- Any business that wants to import goods into India
- Any business that wants to export goods from India
- Service exporters (software, consulting) only when they want benefits under the Foreign Trade Policy
- Exporters shipping goods by courier or post, including small parcels sold online
- E-commerce sellers doing cross-border trade
- Customs brokers and freight forwarders do not need an IEC to file for a client: the client's IEC is used, and a broker needs its own only to trade on its own account
- Consultants / freelancers receiving foreign payments: generally not, since export of services needs IEC only for Foreign Trade Policy benefits
Exemptions
Paragraph 2.07 of the Handbook of Procedures lists who does not need their own IEC:
- Import / export of goods for personal use not connected with trade, manufacture or agriculture
- Ministries and departments of the Central or State Government
- Certain importers and exporters covered by the Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993
- Trade with Nepal, and with Myanmar through the Indo-Myanmar border areas, up to ₹25,000 CIF per consignment, and border trade with China through Gunji and Namgaya Shipkila up to ₹1,00,000 and Nathula up to ₹2,00,000
- Import / export by customs broker for a client (the client needs IEC, not the broker)
- These exemptions do not cover export of SCOMET items
Documents Required
- PAN of the entity (mandatory)
- Aadhaar of the proprietor / partners / directors (for verification)
- Certificate of Incorporation (for companies)
- Partnership Deed / LLP Agreement (for firms / LLPs)
- Address proof of the business (rent agreement + NOC + utility bill)
- Bank certificate (with IFSC + branch code)
- Cancelled cheque of the business bank account
- Photo of the authorised signatory
- MOA (for companies) — helpful if the objects cover trading, though DGFT itself asks only for a cancelled cheque or bank certificate and address proof
IEC Registration Process
Step 1: Register on DGFT Portal
Visit dgft.gov.in → Services → IEC → Apply for IEC. Create login with PAN + Aadhaar.
Step 2: Fill Application
Fill: entity details, address, bank, directors / partners, business activity.
Step 3: Upload Documents
Upload: PAN, Aadhaar, address proof, bank certificate, cancelled cheque, photo, MOA.
Step 4: Pay Fee
Pay ₹500 government fee online.
Step 5: Get IEC
IEC is auto-generated once the application and fee go through, and DGFT sends it by email and SMS. Download the e-IEC from your DGFT dashboard. It has permanent validity unless suspended or cancelled.
Cost
| Service | Cost |
|---|---|
| IEC registration (government fee) | ₹500 |
| Our service fee | From ₹1,299 + ₹500 government fee |
| Annual IEC update (April to June) | Nil government fee |
| IEC modification (e.g., address change) | Government fee as per DGFT + our service fee |
Annual IEC Update: April to June Every Year
Under paragraph 2.05(d) of the Foreign Trade Policy, every IEC holder must update or confirm its IEC details online each year between April and June, even if nothing has changed. There is no government fee for this. An IEC that is not updated in time is de-activated; it can be re-activated by completing the update, so do it before your next shipment. Any change in address, bank or partners must also be updated online within 30 days of the change.
Common Rejection and Delay Reasons
- Name on the cancelled cheque or bank certificate does not match the PAN name
- Address proof does not match the address entered in ANF-2A
- Trying to apply for a second IEC on a PAN that already has one (only one IEC per PAN)
- Missed April–June update, so an existing IEC shows as de-activated
- Aadhaar or DSC authentication of the signatory not completed
AD Code Registration
If you export goods, you also need to register an AD Code (Authorized Dealer Code) with customs. AD Code links your IEC with your bank's IFSC and is used for Shipping Bills and export incentive credits at each port. Service exporters who do not ship goods do not need it. See AD Code registration for the process. Service exporters should instead file a GST LUT to export without paying IGST.
How to Use IEC
- On all shipping bills (export)
- On all bills of entry (import)
- On all customs declarations
- On bank forms for foreign exchange on import payments and export receipts
- For claiming export incentives and schemes under the Foreign Trade Policy (such as RoDTEP and EPCG)
- On e-commerce platforms (Amazon Global, Flipkart, etc.)
- For applying to foreign buyers / suppliers
Penalty for Non-Compliance
- Import / export of goods without IEC: customs will not clear the consignment, and penalty can follow under the Foreign Trade (Development and Regulation) Act, 1992
- Misuse of IEC: suspension or cancellation of IEC + prosecution
- FEMA violation (e.g., export proceeds not realised in time): penalty under FEMA
- Not updating IEC between April and June: IEC is de-activated until updated
Ready to apply? Our IEC registration service covers the DGFT filing and the yearly update, with local support in cities such as Kolkata and Mumbai. Once you start trading, import-export accounting keeps customs, GST and forex entries reconciled.
Frequently Asked Questions
Q: How long is IEC valid?
A: IEC has permanent validity and is never renewed. But you must confirm or update its details online every year between April and June, at no government fee, or it is de-activated. Changes in address, bank or partners and directors must be updated within 30 days.
Q: Can a freelancer get IEC?
A: Yes. A proprietor can apply on their own PAN, but most freelancers exporting services do not need one. Under the Foreign Trade Policy 2023, export of services needs an IEC only if you want benefits under the Policy. Foreign payments into your bank account do not by themselves require an IEC.
Q: Is IEC needed for software export?
A: Not usually. Software and IT services exported online do not need an IEC unless you claim Foreign Trade Policy benefits. Software shipped as physical goods, such as on media or with hardware, goes through customs and does need an IEC. Service exporters should file a GST LUT to export without paying IGST.
Q: What is the difference between IEC and AD Code?
A: IEC is the 10-digit code issued by DGFT. AD Code is the customs registration that links IEC with your bank's IFSC at each port. An exporter of goods needs both; a service exporter needs neither unless claiming Foreign Trade Policy benefits.
Q: What is the IEC registration fee in 2026?
A: The DGFT fee for a new IEC is ₹500, paid online with the ANF-2A application. The yearly April–June update has no government fee. CorporateWalla's professional fee starts at ₹1,299 plus GST, with the ₹500 government fee paid at actuals.
Q: How long does it take to get an IEC?
A: Once the ANF-2A application, documents and ₹500 fee are submitted on dgft.gov.in, the IEC is generated automatically and sent by email and SMS, often within a day. Delays usually come from a name mismatch between PAN and the bank document, or an incomplete authentication step.
Q: Can I have two IECs for two businesses?
A: Only one IEC is issued against a PAN, and it covers all branches, divisions and units of that entity. A proprietor with two shops uses one IEC. A separate company or LLP has its own PAN and so gets its own IEC.
Q: Is the IEC number the same as PAN?
A: Yes. Since GST, DGFT issues the IEC with the same 10 characters as the entity's PAN. You still have to apply in ANF-2A and pay the ₹500 fee; quoting your PAN on a shipping bill does not work until the IEC has been issued against it on the DGFT portal.
Q: Can I get IEC without GST registration?
A: Yes. DGFT does not list GST registration as a condition for an IEC: you need a PAN, a bank account in the business name and an address proof. If you hold a GSTIN, enter it in the application. Most goods exporters register for GST anyway, to export under a LUT or claim IGST refunds.
Q: How do I download or check my IEC?
A: Log in to dgft.gov.in with the user ID used for the application and open the IEC section of your dashboard to view, print or download the e-IEC. Anyone can also check whether an IEC is active through the IEC verification option on the DGFT site, which shows its status and branch details.
Q: Do I need IEC for importing goods for personal use?
A: No. Goods imported or exported for personal use, not connected with trade, manufacture or agriculture, are exempt from IEC under paragraph 2.07 of the Handbook of Procedures. A permanent IEC number is used for such consignments instead.
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