AD Code Registration for Export — Customs Port Registration

FEMA 1999 Section 10(1) and RBI Master Circular on Export of Goods and Services: every exporter must declare exports to an Authorised Dealer (AD) bank; AD code is the 14-digit code assigned by the AD bank branch to the exporter account. RBI A.P. (DIR Series) Circulars on export declaration: compulsory declaration of export proceeds by exporter; all foreign exchange realisation to be routed through AD bank whose code is registered at Customs. CBIC Circular on IGST refund on export under shipping bill: the ICEGATE system links the AD code registered at Customs to the bank account for automatic credit of IGST refund; without AD code registration, IGST refund cannot be processed automatically. Customs Act 1962 Section 50 (entry of goods for export), Section 51 (clearance for exportation), and the Electronic filing of shipping bill under the Indian Customs EDI System — AD code is a mandatory field in shipping bill. DGFT Foreign Trade Policy 2023 — Para 2.04 (IEC linked to PAN; exporter must have IEC before any export); AD code registration is prerequisite for export benefits under RoDTEP, Advance Authorisation, and duty drawback. RBI Master Direction on Export of Goods and Services (updated 2020): timeframe for realisation of export proceeds — 9 months from date of shipment for all exporters (15 months for Status Holders).

AD Code Registration at Customs is a mandatory prerequisite for every exporter in India who intends to claim IGST refund, duty drawback, or any other export incentive linked to the shipping bill. The AD (Authorised Dealer) code is a unique 14-digit identifier assigned by an AD-category bank branch to the exporter's bank account, as mandated under FEMA 1999, Section 10(1). This code must be registered individually at each Customs port (Commissionerate) from which the exporter ships goods. Without a registered AD code at the relevant port, the ICEGATE system cannot link the exporter's shipping bill to the bank account, and consequently, IGST refund or duty drawback credit cannot be processed automatically.

Under the CBIC Circular on IGST refund on exports under shipping bill, the AD code mentioned in the shipping bill must match the AD code registered at Customs port. This linkage ensures that the IGST refund amount is credited directly to the exporter's designated bank account. The process involves coordination with the AD bank branch, submission of an application to the Customs Commissionerate, and verification of the AD code in the Indian Customs EDI System (ICES). Failure to register the AD code at the port results in shipping bills being flagged as 'error' in ICEGATE, delaying both customs clearance and refund processing.

Our firm handles the complete end-to-end process of AD Code Registration across all major Customs ports in India — including Mumbai, JNPT, Chennai, Kolkata, Delhi (Tughlakabad/Air Cargo), Ahmedabad, and others. We prepare and submit the application, coordinate with the Customs EDI team and the AD bank branch, and ensure your AD code is activated and verified in ICEGATE.