Import Export Code (IEC)
If you want to start an import or export business in India, you need an Import Export Code (IEC). This is a unique 10-digit number issued by the Director General of Foreign Trade (DGFT). Without an IEC, you cannot legally import or export goods.
The IEC is issued by the Regional Licensing Authority (RLA) of DGFT. You need to apply through the regional office that has jurisdiction over your business location.
For businesses with multiple branches, only the head office or registered office needs to apply for an IEC. Once issued, the same IEC can be used by all branch offices of the company or firm.
(You can file IEC applications online at https://www.dgft.gov.in)
Documents Required for Import Export Code (IEC) Registration
To apply for an IEC (Import Export Code) with DGFT, you need the following documents:
1. PAN Card of the individual or company
2. Aadhar Card / Passport / Voter ID / Driving License of the applicant
3. Business Registration Documents
● Proprietorship: Owner’s details
● Partnership: Partnership deed
● Company: Incorporation certificate, MOA & AOA
● LLP: LLP agreement
4. Bank Account Details (Cancelled cheque / Bank certificate)
5. Address Proof of Business Place
● Utility bill (electricity/telephone/gas)
● Rent agreement / Sale deed / Lease deed
6. Digital Photograph of the applicant (passport size)
7. Email ID and Mobile Number for OTP verification
Note: All documents should be scanned and uploaded in the prescribed format on the DGFT portal while applying online.
Surrender of Import Export Code (IEC)
If you no longer wish to use your Import Export Code (IEC), you can surrender it. The IEC holder needs to submit a request to the issuing authority (Regional Licensing Authority) to surrender the code.
Once the application is received, the issuing authority will:
● Cancel the IEC number immediately
● Electronically transmit the cancellation to the DGFT headquarters
● Forward the information to Customs and other Regional Authorities for record updates
After cancellation, the IEC becomes invalid and cannot be used for any import or export activities.
Import Export Code (IEC) – Exempted Categories
Not every importer or exporter is required to obtain an IEC number. According to the latest Handbook of Procedures (2023), the following categories are exempted from obtaining an IEC:
● Importers covered under clause 3(1) (excluding sub-clauses (e) and (l)) and Exporters covered under clause 3(2) (excluding sub-clauses (i) and (k)) of the Foreign Trade (Exemption from Application of Rules) Order, 1993. DGFT+1
● Ministries / Departments of the Central or State Governments. DGFT+1
● Persons importing or exporting goods for personal use, not connected with trade, manufacturing or agriculture. DGFT
● Persons importing/exporting goods from/to Nepal or Myanmar (through Indo-Myanmar border areas), provided the CIF value of a single consignment does not exceed ₹25,000.
Important Exception: The above exemption does not apply to the export of SCOMET items (Special Chemicals, Organisms, Materials, Equipment & Technologies) listed in Appendix-3, Schedule-2 of ITC (HS) — unless the export is by a Central or State Government Ministry/Department (category 2 above).