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Import Export Code (IEC)

Obtaining the Import Export Code from DGFT, the mandatory annual update, and related registrations such as RCMC and AD code.

Overview

An Import Export Code is a ten-digit code, linked to PAN, that is issued by the Directorate General of Foreign Trade. It is required to import or export goods, and to receive export benefits. Exporters of services also need it when they claim benefits under the Foreign Trade Policy. The IEC is issued for life, but it must be updated every year to stay active.

How the engagement works

  1. We file the IEC application with documents matching the PAN and bank records.
  2. We register the AD code at the relevant ports and set up the GST Letter of Undertaking for exports without payment of IGST.
  3. We file the annual update each year so that the IEC is not deactivated.

From the Knowledge Centre

Import Export Code: Getting One, and the Annual Update That Keeps It Active

24 September 2026 · 2 min read · CA. Reet Darwani

The Import Export Code (IEC) is the basic registration for anyone importing into or exporting from India. Customs will not clear a shipping bill or bill of entry without it, and banks need it to process foreign trade remittances.

Who needs an IEC

  • Any person or entity importing or exporting goods for business
  • Service exporters who want to claim benefits under the Foreign Trade Policy

Exemptions exist for imports and exports for personal use, for certain government departments and notified charitable organisations, and for specified low-value or courier consignments. Most businesses will need one.

How to apply

The application is made online on the DGFT portal (dgft.gov.in) with:

  • PAN of the business (the IEC number is linked to it)
  • address proof of the business premises
  • a cancelled cheque or bank certificate
  • authentication by digital signature or Aadhaar-based e-sign

The government fee is ₹500. The IEC is normally generated electronically soon after a complete application is submitted.

The annual update

Since 2021, every IEC holder must update or confirm IEC details every year between April and June. This applies even if nothing has changed. If you miss it:

  • the IEC is deactivated after the window closes
  • a deactivated IEC cannot be used for customs clearance or foreign trade benefits
  • it can be reactivated by completing the update, but shipments in the meantime face delays at the port

Put the April–June update in your compliance calendar each year.

  • AD code registration – the bank's authorised dealer code must be registered at each port of export through ICEGATE, so that export incentives and IGST refunds are credited to your account.
  • GST Letter of Undertaking (LUT) – file it on the GST portal each financial year to export goods or services without paying IGST. Without an LUT, you pay IGST and then claim a refund.
  • RCMC – a Registration-cum-Membership Certificate from the relevant Export Promotion Council is needed to claim certain FTP benefits.
  • e-BRC – once export proceeds are realised, the bank uploads realisation details, which are used for benefits and as proof for GST refunds.

Common errors

  • PAN and IEC names that differ from the GST registration
  • bank account in the IEC that differs from the one used for export receipts
  • an address change not carried into the IEC

The information in this article reflects the law as on the date of publication and is for general guidance only.

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