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Export & Customs · Step 1 of 6

1IEC Registration›
2Advance Authorisation›
3EPCG Scheme›
4GST LUT & Refund›
5RCMC Registration›
6RoDTEP Advisory
Exporters — Tax, GST & FEMA

IEC — Import Export Code Registration

IEC Registration

Start — upload documents, pay when ready →Talk to a CAWhatsApp us
SCOPEConfirmed in writing
TYPICAL TIMELINE5–7 days
DOCS REQUIRED3 documents

Regulatory Framework

Foreign Trade (Development & Regulation) Act, 1992: Section 7 requires every person to obtain an Importer-Exporter Code (IEC) before undertaking import or export, and Section 8 empowers the Director General of Foreign Trade to suspend or cancel an IEC for contravention. Rule 8 of the Foreign Trade (Regulation) Rules, 1993 sets out the application and issuance procedure for the IEC, administered online through the DGFT portal.

Foreign Trade Policy 2023, Paragraph 2.05(e): every IEC holder must electronically confirm, and update where necessary, the details on their IEC annually during the window of April to June each year. Failure to complete this annual confirmation results in deactivation of the IEC, which blocks customs clearance for both imports and exports until the confirmation is completed and the IEC is reactivated. Businesses should build this April-June confirmation into their annual compliance calendar rather than treating IEC issuance as a one-time filing.

Overview

The Import Export Code (IEC) is the ten-digit registration a business needs to import or export goods or services from India, issued by the DGFT under the Foreign Trade (Development and Regulation) Act 1992 and the Foreign Trade Policy. The IEC is PAN-based and obtained online through the DGFT's digital platform, and it is the primary identifier for the customs and the foreign trade transactions — the customs declaration, the export documents, the remittances and the bank's FIRC are all tied to the IEC.

The IEC is the doorway to the export business. Without it, the goods cannot be cleared for export or import, the remittances cannot be routed as trade receipts, and the export incentives — the duty drawback under the Customs Act 1962, the export promotion schemes under the Foreign Trade Policy — cannot be claimed. The IEC is also the document the banks and the buyers ask for before the first shipment.

The cost of operating without the IEC is the blocked shipment and the blocked incentive: the goods that cannot be cleared, the trade remittances that cannot be received, and the export benefits that are lost because the exporter was never registered. The IEC is cheap, fast and essential.

This service is for businesses starting to import or export. We determine the IEC requirement under the FT(D&R) Act 1992 and the Foreign Trade Policy, prepare the application with the PAN, the bank and the address details, file it on the DGFT platform, and follow it to the issuance of the IEC — and where the business already trades, we manage the amendments and the renewals.

How It Works

  1. 1

    Eligibility & Requirement Check

    We confirm the IEC requirement and the applicant's eligibility.

    Harun Raaj & Associates does this1-2 days
  2. 2

    Application Preparation

    We prepare the application with the PAN, the bank and the address details.

    Harun Raaj & Associates does this2-3 days
  3. 3

    DGFT Portal Filing

    We file the application on the DGFT digital platform.

    Harun Raaj & Associates does this3-7 days
  4. 4

    IEC Issuance

    We follow the application to the issuance of the IEC.

    Government1-2 weeks
  5. 5

    Trade Setup & Support

    We set up the IEC for the customs and the banking use and manage amendments.

    Harun Raaj & Associates does thisAs required

Frequently Asked Questions

Is an IEC mandatory before we ship our first export consignment?
Yes. Under Section 7 of the Foreign Trade (Development and Regulation) Act 1992 read with Para 2.05 of the Foreign Trade Policy 2023, no person may export or import goods or services without a valid Importer Exporter Code (IEC) unless specifically exempted. The IEC is a 10-digit PAN-linked number issued by the Directorate General of Foreign Trade (DGFT). Exemptions under Para 2.07 are narrow — they cover personal baggage, defence imports, and a few government categories — and do not apply to regular commercial trade. Shipping without an IEC exposes the firm to seizure of goods and penalties under Section 11 of the FT(D&R) Act 1992.
Our company has multiple GST registrations across states — do we need a separate IEC for each state?
No. An IEC is entity-level, not establishment-level. Under Para 2.05 of the Foreign Trade Policy 2023, one IEC is issued per PAN, regardless of how many GST registrations or branch offices the entity holds. All import-export transactions of the entity, across all states, are conducted under that single IEC. If your firm has restructured and a new legal entity (different PAN) is carrying on the trade, a fresh IEC application must be filed on the DGFT portal under the Foreign Trade (Regulation) Rules 1993.
We are a service exporter — do we still need an IEC even though we are not moving physical goods?
Service exporters are generally exempt from mandatory IEC under Para 2.07(c) of the Foreign Trade Policy 2023, provided no foreign exchange remittance is involved beyond what is permitted under FEMA. However, if you intend to receive foreign remittances through banking channels and wish to claim benefits under the RoDTEP scheme or the SEIS/export-linked MEIS successor schemes, having an IEC is a practical prerequisite. Additionally, banks facilitating outward or inward foreign currency payments frequently ask for an IEC as part of KYC under FEMA Notification No. 14(R)/2016. We recommend obtaining IEC even for service exporters to avoid delays in banking.
What happens if we do not update our IEC after a change in directors or registered address?
Under Para 2.10 of the Foreign Trade Policy 2023, the IEC holder is required to update their profile on the DGFT portal annually between April 1 and June 30 each year. Failure to update renders the IEC inactive. An inactive IEC will be rejected by customs at the time of shipment clearance and by banks processing foreign remittances. Additionally, if directorial or address changes are not reflected, the IEC profile falls out of sync with the MCA master data and GST records, which can trigger scrutiny during FEMA compliance checks. Updating is done electronically on the DGFT portal and does not require a fresh fee if the legal entity has not changed.
Can we use our proprietorship IEC after converting to a private limited company?
No. An IEC is issued to a specific legal entity identified by its PAN. On conversion from proprietorship to a private limited company, the company acquires a fresh PAN under the Income-tax Act 1961, making the old IEC invalid for the new entity. A fresh IEC application must be filed under the Foreign Trade (Regulation) Rules 1993 in the name of the private limited company. Customs declarations and bank remittances must quote the new IEC from the effective date of conversion. Using the old proprietorship IEC post-conversion is treated as a violation under Section 11 of the Foreign Trade (Development and Regulation) Act 1992 and can attract penalties.

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