What is an Importer Exporter Code?
An Importer Exporter Code is a 10-digit identification number issued by the Directorate General of Foreign Trade (DGFT), which works under the Ministry of Commerce and Industry. It identifies your business in every import and export transaction, much like a passport for cross-border trade.
The IEC is linked to the PAN of the applicant. That means one PAN gets one IEC, whether the applicant is a proprietor, a partnership firm, an LLP, a company or a trust. Without a valid IEC, customs will not clear your shipments and your bank may not process foreign trade payments.
Timeline
1–3 working days
Government Fee
₹500 for a new IEC
Issued By
DGFT, Ministry of Commerce
Is an IEC mandatory?
Yes, for most people who import or export goods. Customs generally will not process a shipping bill or bill of entry without a valid IEC. Some cases are exempt, as listed in the Handbook of Procedures, and they broadly include:
-
Import or export by certain government departments
-
Imports for personal use that are not connected with trade or manufacture
-
Certain charitable or humanitarian consignments
The exemption list is revised from time to time, so check the current Handbook of Procedures before assuming you are exempt.
Who Needs an IEC?
You should apply if you fall into any of these categories.
A manufacturer or trader shipping goods overseas
An importer of raw material, machinery or finished goods
An e-commerce seller exporting through cross-border marketplaces or courier
A merchant exporter who buys from manufacturers and exports
An entity that wants to claim export incentives handled by DGFT, such as duty drawback or RoDTEP (through customs and the linked schemes)
Service exporters: If you export only services, such as software, consulting or design, an IEC is not compulsory for the export itself. You need one to claim Foreign Trade Policy benefits that require it. Many service businesses get an IEC anyway, since it makes later expansion into goods simpler and some clients or platforms ask for it.
Who Can Apply?
Any of these can hold an IEC. An individual does not need a company to get one.
Individuals and firms
Proprietorship (using the proprietor's personal PAN), partnership firm, LLP, HUF.
Companies and other entities
Private or public limited company, trust, society. A newly formed entity can apply as soon as it has its own PAN.
Documents Required for IEC Registration
The application is done online and you upload scanned files. Keep these ready before you start.
PAN of the business or the individual proprietor
Identity proof: Aadhaar or another ID of the applicant or authorised signatory
Business address proof: electricity bill, rent agreement with NOC, or ownership document
Bank proof: cancelled cheque with printed business name, or a bank certificate, as the portal asks
Active mobile number and email ID
Entity documents where applicable: partnership deed, LLP agreement or certificate of incorporation
Signing method: Digital Signature (DSC) or another electronic authentication the portal allows
Precise upload fields and permitted formats can change, so read the on-screen instructions on the DGFT portal at the time you apply.
How to Apply for IEC Registration Online
The process is fully electronic. No paper copy of the application form goes to any DGFT office.
1
Create a DGFT portal account
Register a user account on the DGFT portal and select the option for importer or exporter.
2
Start a fresh IEC application
Log in and begin a new IEC application. The portal opens the application form known as ANF-2A.
3
Fill in the business details
Enter entity name, PAN, constitution, address, nature of business, and details of directors, partners or the proprietor.
4
Add bank account and validate
Add your bank account and complete the bank validation the portal asks for.
5
Upload supporting documents
Upload scanned copies of the documents listed above.
6
Sign the application
Sign using the electronic method the portal permits for your entity type.
7
Pay the fee online
Pay by net banking, card or UPI.
8
Submit and track
The IEC certificate is issued electronically and can be downloaded from your dashboard. DGFT may verify the declared address, and the certificate carries a QR code that others can use to check its authenticity.
What is Form ANF-2A?
ANF-2A is the standard application form used for issuing a new IEC and for updating an existing one. It is part of the Handbook of Procedures.
The form also includes declarations, for example that the applicant has no pending penalties under certain trade laws and is not connected with any denied entity. Read these carefully before you sign, since a false statement can cause cancellation.
IEC Registration Fees and Timeline
The government fee is small and paid online. DGFT does not charge stamp duty for the application. Any additional amount you pay usually goes to a professional for preparing, checking and filing the application.
| Cost Component |
Amount |
Notes |
| New IEC application |
₹500 |
Government fee, paid online |
| Modification of existing IEC |
₹200 |
As per current ANF-2A guidelines |
| Stamp duty |
Nil |
Not charged by DGFT for the application |
| Professional fees |
Varies by provider |
Optional. Ask for an itemised quote showing government fee vs service fee |
How long does it take? When your documents are correct, approval is typically quick, often within one to three working days. Delays usually come from mismatched details, bank validation failures, or queries raised on the application.
Benefits of Getting an IEC
Lets you legally import and export
Required for customs clearance and for registering on ICEGATE
Needed to claim DGFT and customs-linked export benefits
Helps your bank recognise you as a trade customer for foreign remittances
No fixed expiry date, though it needs an annual update
Builds credibility with overseas buyers and platforms
Common Reasons an IEC Application Gets Stuck or Rejected
Fix mismatches before you submit. It is far quicker than resubmitting.
- Name on the PAN does not match the name in the application or bank account
- Bank account is not in the name of the applicant entity
- Address proof is unclear, expired, or lacks an owner's NOC for rented premises
- Mobile number or email is not linked to the right person
- Another IEC already exists on the same PAN
- The entity or its directors appear in a debarred or denied list
- Wrong nature-of-business selection
- Signature or authentication failure
IEC Annual Update: Don't Skip This
Since 2021, every IEC holder has to confirm their details on the DGFT portal once a year, in the window between 1 April and 30 June. Even if nothing has changed, you must log in and complete the update.
An IEC that is not updated in time can be deactivated, which blocks shipping bills, bills of entry and export incentive claims until you reactivate it. Put a reminder in your calendar for early April every year.
How to modify or surrender an IEC
Modify
Changes in address, directors, partners, bank details or contact numbers are made through the "update IEC" option in your DGFT dashboard.
Surrender
If you close the business, you can request online surrender of the IEC.
Denied Entity List
DGFT provides a separate online request route if your IEC has been placed on that list.
What to Do After You Receive Your IEC
Getting the number is only the start. To ship your first consignment smoothly, complete these steps. Each has its own procedure.
1
Register on ICEGATE
Link your IEC for customs filings.
2
Register bank account and AD code
Register your bank account for foreign trade with your Authorised Dealer bank and get the AD code registered at the port or customs location you will use.
3
Check if you need an RCMC
Needed from an export promotion council or commodity board if you want certain benefits.
4
File an LUT on the GST portal
Required if you plan to export without paying IGST.
5
Get GST registration where required
Most exporters need it for refunds or LUT.
6
Apply for product-specific licences
Needed where the item you trade is restricted or regulated (food, drugs, plants, electronics and so on).
IEC vs Other Registrations
They are complementary. An IEC does not replace GST, and GST does not replace an IEC.
| Registration | What it does |
|---|
| IEC | Allows import and export from India |
| GST | Tax registration; needed for LUT, refunds and most B2B supply |
| Udyam (MSME) | Classification for small businesses and scheme benefits |
| RCMC | Membership of an export promotion council for certain benefits |
| Company or LLP registration | Creates the legal entity that will hold the IEC |
Why Work With LegalDev India
Application prepared and checked before it is filed
PAN, bank and address details matched to avoid rejections
Clear split between government fee and service fee
Frequently Asked Questions
Create an account on the DGFT portal, fill in ANF-2A online, upload documents, sign electronically and pay the fee.
The government fee is ₹500 for a new application. Professional fees, if you use a service provider, are extra and vary.
Usually one to three working days when everything is in order.
There is no fixed expiry, but you must update your details every year between April and June to keep it active.
Yes. A proprietor can apply using their own PAN and a bank account in the business or personal name as the portal permits.
Not for the export itself. You need one if you want to claim benefits under the Foreign Trade Policy or if a client or platform requires it.
If you are exporting goods commercially, yes. Requirements for low-value courier or postal exports have their own rules, so check what your courier or platform accepts.
No. One PAN corresponds to one IEC.
Customs can refuse clearance, and you may face penalties under the foreign trade law.
Yes. Use the update option on your dashboard, and pay the modification fee where it applies.
Requirements depend on the entity type and the authentication options shown on the portal at the time of applying. Check the current portal instructions.
No. IEC is issued by DGFT for trade. GST is a tax registration under GST law.
Conclusion
An IEC is inexpensive and quick to get, but small errors in names, addresses or bank details are the main cause of delay. Apply with matching documents, complete the annual update every April to June, and finish the follow-up steps (ICEGATE, AD code, LUT) before your first shipment so nothing holds it up at the port.
If you want the application prepared and checked before it is filed, speak to the LegalDev India team.