Import Export Code
(IEC) Registration —
Complete DGFT Guide 2025
An IEC (Importer-Exporter Code) is a mandatory 10-digit code issued by DGFT — required for every import or export from India. No IEC = no customs clearance. Post-GST, IEC equals your PAN. Fee: ₹500. Issued immediately upon successful submission. Lifetime validity — no renewal, but annual update by 30 June mandatory or IEC gets deactivated. TAXAJ files on the DGFT portal within 24 hours.
Annual IEC Update Mandatory by 30 June — Failure Causes Deactivation
Critical Update: DGFT has made it mandatory for all IEC holders to electronically update their IEC profile on the DGFT portal by 30 June every financial year (e.g., for FY 2024-25, update by 30 June 2025). Even if no changes have been made to business details, a confirmation update is required. Failure to update results in automatic deactivation of the IEC — no imports or exports can be made with a deactivated IEC. A deactivated IEC can be reactivated upon successful update. TAXAJ provides an Annual IEC Update service to ensure your IEC remains active. Additionally, any change in business name, address, directors, or bank account must be updated on the DGFT portal within the prescribed timeline.
Import Export Code (IEC) — Complete Guide to DGFT Registration 2025
An Import Export Code (IEC) — sometimes called IEC code or import export licence — is a unique 10-digit business identification number issued by the Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce and Industry. The IEC is the primary identification for any Indian entity engaged in international trade and is mandatory under the Foreign Trade (Development and Regulation) Act, 1992. No import into or export from India can be made by any person without a valid IEC — unless specifically exempted. Banks process foreign currency payments and customs authorities clear shipments only upon verification of a valid IEC.
Post-GST reform, an important change was made: the IEC number is now equal to the applicant's PAN number. The DGFT still issues a separate IEC Certificate (with its own QR code for online verification), but the underlying identifier matches the PAN of the firm. This means every entity needs only one IEC — regardless of how many branches, divisions, or products it handles. The IEC carries lifetime validity — there is no expiry date and no periodic renewal. However, since 2020, an annual electronic update or confirmation on the DGFT portal by 30 June is mandatory. Failure to update by the deadline causes the IEC to be automatically deactivated — a situation TAXAJ helps clients avoid.
IEC vs GSTIN — Key Differences
Many businesses confuse IEC with GST registration. They serve completely different purposes:
- IEC: Required for customs clearance at ports, foreign currency bank transactions, and availing DGFT export benefits. Issued by DGFT. Lifetime validity with annual confirmation by 30 June.
- GST (GSTIN): Required for domestic supply of goods/services above threshold (₹40 lakh for goods, ₹20 lakh for services, ₹10 lakh for special category states), and mandatory for all inter-state supplies. Issued by GST authorities.
- Both are needed if you are exporting goods from India — GST for domestic compliance, IEC for customs and FTP benefits. However, exporters supplying under LUT (Letter of Undertaking) to foreign buyers get GST zero-rated — saving significant working capital.
- Service exporters (e.g., software companies, IT/ITES) may not need IEC if they are not claiming any FTP benefits — they only need GST registration.
IEC Registration by Entity Type — Documents Required for Each
Any entity — regardless of size — can obtain an IEC. Documents vary by entity type. Select yours to see the exact checklist.
Documents — Proprietorship / Individual
- PAN Card of the proprietor (IEC = Proprietor's PAN)
- Aadhaar Card of the proprietor (for Aadhaar-based OTP e-sign)
- Passport / Voter ID (alternate ID proof)
- Bank Account in the name of the proprietor or business — Cancelled cheque / Bank certificate / Passbook copy (showing account name, number, IFSC)
- Address proof of business premises: Electricity bill / Water bill / Rent Agreement / Property tax receipt + NOC from owner if not in proprietor's name
- Scanned photograph of the proprietor (authorised signatory)
- Registered email ID and active mobile number (for OTP)
Key Notes for Proprietorship
- IEC can be obtained in individual's name or business trade name
- No formal registration certificate required (unlike companies or LLPs)
- Aadhaar OTP is available as the e-sign method (easiest route)
- If business address differs from Aadhaar address, provide separate address proof for the business
- Bank account can be a savings account in individual's name (if proprietorship)
- GST certificate is helpful but not mandatory
Documents — Partnership Firm
- PAN Card of the Partnership Firm (IEC = Firm's PAN)
- Partnership Deed — registered or notarised
- PAN and Aadhaar of all partners (required on application)
- Authorised signatory details (PAN + Aadhaar + photo)
- Bank Account in the name of the Partnership Firm — Cancelled cheque / Bank certificate
- Address proof of firm's registered office
- Photograph of authorised signatory
Key Notes for Partnership
- Bank account must be in the firm's name — not a partner's personal account
- If the firm name on PAN and bank account do not match exactly, upload supporting documents explaining the difference
- NOC from property owner required if office address proof is not in the firm's name
- Aadhaar OTP available for the authorised signatory (managing partner)
- DSC of authorised signatory can also be used for e-signing
Documents — Private / Public Limited Company
- PAN Card of the Company (IEC = Company's PAN)
- Certificate of Incorporation from MCA
- Memorandum and Articles of Association (MoA / AoA)
- PAN and Aadhaar of all Directors (mandatory on application)
- Authorised signatory: Board resolution authorising director to apply for IEC + that director's PAN + Aadhaar + photo
- Bank Account in the Company's name — Cancelled cheque / Bank certificate
- Address proof of registered office
- GST Certificate (if applicable)
Key Notes for Companies
- IEC is in the company's name — the company's PAN becomes the IEC number
- All directors' PAN details must be entered — for foreign directors, PAN is not mandatory
- DSC of authorised director is recommended (Class 2 or Class 3)
- Aadhaar OTP of the authorised director is also accepted for e-signing
- Bank account name must exactly match the company's registered name — white spaces matter
- IEC reflects on ICEGATE (customs portal) in real-time upon issuance
Documents — LLP
- PAN Card of the LLP
- Certificate of Incorporation from MCA (LLP Incorporation Certificate)
- LLP Deed / Agreement
- PAN and Aadhaar of all Designated Partners
- Authorised signatory: Designated Partner's PAN + Aadhaar + photo
- Bank Account in the LLP's name — Cancelled cheque / Bank certificate
- Address proof of LLP's registered office
- GST Certificate of LLP (if registered)
Key Notes for LLP
- LLP's PAN becomes the IEC number (same PAN-IEC integration as companies)
- DSC or Aadhaar OTP of a designated partner can be used for e-sign
- LLP name on bank account and on DGFT application must exactly match the MCA-registered LLP name
- LLPs are popular for export-oriented businesses due to operational flexibility and lower compliance burden compared to companies
Documents — Trust / HUF / Society
- PAN Card of the Trust / HUF / Society
- Trust Deed / HUF Declaration / Society Registration Certificate
- PAN of Managing Trustee / Karta (for HUF) / Secretary (for Society)
- Aadhaar and photograph of authorised signatory
- Bank Account in the name of Trust / HUF / Society — Cancelled cheque / Bank certificate
- Address proof of principal place of operation
- Society registration certificate under applicable act (if society)
Key Notes for Trust / HUF / Society
- NGOs and charitable trusts engaged in imports of relief material or educational goods may need IEC
- HUFs engaged in import/export business need IEC in the HUF's PAN
- Societies exporting handicrafts, agricultural products, or participating in export promotion activities need IEC
- FCRA-registered NGOs: separate FCRA registration needed for foreign contributions — IEC is for goods import/export only
- TAXAJ handles Trust, HUF, and Society IEC registrations across all states
7 Key Benefits of Having an IEC (Import Export Code)
An IEC is not just a compliance requirement — it opens doors to government incentives, global markets, and foreign currency banking. Here's what you unlock.
Global Market Access — Legally Trade Internationally
With IEC, your business can legally import goods from any country and export products globally — from the USA and Europe to Southeast Asia, Middle East, and Africa. Customs authorities at all Indian ports clear your shipments only upon verification of a valid IEC. Without it, goods sit in customs.
Mandatory for all physical goodsGovernment Export Incentives — RoDTEP, Duty Drawback, EPCG
Access India's suite of export promotion schemes from DGFT: RoDTEP (Remission of Duties and Taxes on Exported Products — duty credits on export turnover), Duty Drawback (refund of customs duty paid on imported inputs used in export), and EPCG (Export Promotion Capital Goods — duty-free import of capital goods for export production). All require a valid IEC.
RoDTEP · Drawback · EPCGForeign Currency Transactions — SWIFT, Letter of Credit
Banks process outward SWIFT remittances (payments to foreign suppliers) and accept inward foreign currency (payment from foreign buyers) only when the IEC is on file. Without IEC, your bank will not process international trade payments — freezing your entire supply chain and receivables collection.
SWIFT · LC · Foreign CurrencyNo Returns Required — Zero Ongoing Compliance Burden
Unlike GST or income tax, IEC requires no periodic filings — no monthly returns, no quarterly compliance, no annual statements. Once obtained, it is used for all import/export transactions throughout the entity's lifetime. The only obligation is the annual April–June electronic update on the DGFT portal to prevent deactivation.
No returns · Annual update onlyRCMC — Benefits from Export Promotion Councils
IEC is the prerequisite for obtaining RCMC (Registration-cum-Membership Certificate) from Export Promotion Councils (EPCs) — such as FIEO (Federation of Indian Export Organisations), APEDA (agricultural exports), AEPC (apparel), GJEPC (gems & jewellery), and EPC for EOU & SEZ. RCMC unlocks sector-specific export benefits, market development assistance, and trade fair participation subsidies.
FIEO · APEDA · AEPC · GJEPCE-Commerce Exports — Amazon Global, Flipkart Commerce
Cross-border e-commerce exports are one of the fastest-growing segments of Indian trade. IEC is mandatory for exporting through platforms like Amazon Global Selling, eBay, Etsy, and Shopify International — and for using government export logistics schemes like India Post Speed Post (for parcels under ₹25,000) and courier aggregator platforms. E-commerce exporters can claim RoDTEP benefits on their export value.
Amazon Global · E-commerce exportsGST Zero-Rating on Exports — Export Under LUT
IEC-holding exporters can export goods and services zero-rated under GST by furnishing a Letter of Undertaking (LUT) — eliminating the 18% GST outflow on export invoices and avoiding the need to pay GST and then claim refunds. This preserves critical working capital for exporters. LUT must be filed annually on the GST portal and is accepted only for businesses with a valid IEC and GST registration.
GST zero-rated · LUT annuallyHow to Get IEC Registration — 7-Step DGFT Portal Process
TAXAJ handles the complete DGFT portal application — from document preparation to IEC certificate delivery. Same-day filing available if documents are ready before 2 PM.
Organise Your Entity's PAN, Bank Account & Address Proof
The three prerequisites DGFT mandates before applying are: (1) Valid PAN of the firm/entity (individual PAN for proprietorship, firm PAN for partnership/LLP/company), (2) Active bank account in the name of the firm — not a personal account if applying for a company or LLP, (3) Valid address proof of the business premises. DGFT may physically verify the address on the IEC certificate at any time. If your bank account name doesn't exactly match the PAN name (even spaces can cause issues), fix this at the bank before applying. TAXAJ reviews all three prerequisites before initiating the DGFT application to prevent rejection.
Register on the DGFT Portal (dgft.gov.in)
Visit dgft.gov.in and click "Login" → "Register". Select "Importer/Exporter" as your user type. Provide your PAN, mobile number, and email ID for OTP verification. Upon successful OTP verification, set your password. The email address becomes your DGFT username. After registration, a temporary password is sent to your registered email — change it upon first login. Once logged in, navigate to "Services" → "IEC Profile Management" → "Apply for IEC" → "Start Fresh Application." TAXAJ manages the DGFT portal registration and login on your behalf — you don't need to navigate the portal yourself.
Fill Form ANF-2A — Entity, Bank & Director Details
The IEC application form is ANF-2A (Aayaat Niryaat Form 2A) — entirely online on the DGFT portal. Fill in: (a) Nature of the entity and legal name (exactly as on PAN), (b) Registered address and communication details, (c) Bank account details — account number, IFSC, branch name (DGFT validates bank details through PFMS — this can take one working day), (d) Details of proprietor/partners/directors/trustees — PAN, Aadhaar (for directors, Aadhaar is optional but recommended), (e) Preferred export sectors (optional but useful for FTP benefits), (f) Declaration. Bank name mismatch with PAN name is the most common rejection reason — TAXAJ cross-checks all details before submission.
Upload Supporting Documents
Upload scanned copies of all required documents on the DGFT portal: (A) Scanned photograph of the authorised signatory (clear, recent), (B) Address proof of business premises, (C) Aadhaar of proprietor/authorised signatory (for individuals), (D) Certificate of Incorporation (for companies/LLPs), (E) PAN card of entity, (F) GST certificate (if GST-registered), (G) Bank statement / passbook copy / cancelled cheque (showing entity name and bank details). All documents must be uploaded in JPG or PDF format in the DGFT's specified resolution. Low-resolution scans are the #2 cause of rejection. TAXAJ prepares and optimises all documents for upload before submission.
Authenticate with DSC or Aadhaar OTP e-Sign
The application must be digitally signed before submission. Two options are available: (1) Aadhaar-based OTP e-Sign — enter the authorised signatory's Aadhaar number → OTP sent to Aadhaar-registered mobile → authenticate. This is the simplest route, available for proprietorships and where the director/partner's Aadhaar is registered. (2) DSC (Digital Signature Certificate) — Class 2 or Class 3 DSC of the authorised signatory — attach the DSC token and sign. DSC is recommended for companies and LLPs for security. TAXAJ guides you through the Aadhaar OTP process in real-time — taking only 2 minutes.
Pay ₹500 Application Fee via BharatKosh
The IEC application fee is ₹500 — paid online through the DGFT portal via the BharatKosh payment gateway. Payment modes accepted: Net Banking, Credit Card, Debit Card, and UPI (including PhonePe, Google Pay, BHIM). After successful payment, a payment receipt is generated — download and save it as proof. If the payment is successful but the application status shows "pending," use the "Track Application Status" feature or the reference number to check. TAXAJ handles the payment confirmation and monitors application status.
Receive IEC Certificate — Immediate Issuance
Upon successful payment and validation, the IEC Certificate is issued immediately by the DGFT system — in most cases within minutes of submission. The certificate is sent to the registered email address and can also be downloaded from the DGFT portal under "Manage IEC" → "Print IEC." The new IEC certificate includes: Firm Name, Address, IEC Number, Date of Issue, Branch Details, and a unique QR code for online verification. The IEC data also reflects in real-time on ICEGATE (Customs portal) upon issuance — enabling immediate use for import/export shipments. TAXAJ delivers the final IEC certificate to clients via WhatsApp and email.
Who Is Exempt from IEC? + Annual Update Rule — All You Need to Know
IEC Exemptions Under DGFT Rules
| Category | IEC Required? |
|---|---|
| Exempted — IEC NOT Required | |
| Import/export of goods strictly for personal use (not for trade, manufacture, or agriculture) | NOT Required |
| Ministries / Departments of the Central Government and Notified Charitable Institutions | NOT Required |
| Service exports where the service provider is NOT claiming FTP benefits (e.g., routine software/IT export payments) | Generally NOT Required |
| Goods under specific DGFT exemption notifications (Handbook of Procedure — check latest DGFT notifications) | NOT Required |
| Always Required — No Exemption | |
| All commercial import of goods into India | Mandatory |
| All commercial export of goods from India | Mandatory |
| Service providers claiming benefits under FTP (SEIS, MEIS, RoDTEP for services) | Mandatory |
| Receiving foreign currency payments from banks for export proceeds | Mandatory |
| Sending outward remittances through banks for import payments (SWIFT) | Mandatory |
⚠️ Annual IEC Update — Critical Compliance
Deadline for FY 2024-25: 30 June 2025
Reactivation: Update the IEC profile post-deactivation → IEC restores
TAXAJ Annual IEC Update Service: ₹999/year — we monitor, update, and confirm your IEC before the deadline
IEC Code Registration — Frequently Asked Questions
IEC Registration — TAXAJ Service Packages
TAXAJ handles the complete DGFT portal filing — ANF-2A preparation, document review, payment, Aadhaar OTP/DSC signing, and IEC certificate delivery. Same-day service available.
- ✓Document review + checklist
- ✓ANF-2A form preparation + filing
- ✓Aadhaar OTP / DSC e-sign support
- ✓₹500 govt. fee payment handled
- ✓IEC certificate delivery (email + WhatsApp)
- ✓All IEC Registration services
- ✓GST Registration (GSTIN)
- ✓LUT (Letter of Undertaking) filing
- ✓Zero-rated export guidance
- ✓Export benefits eligibility check
- ✓Annual DGFT IEC profile update
- ✓Reminder + deadline tracking
- ✓Details verification before update
- ✓Minor modifications handled
- ✓Confirmation of active IEC status