Import–Export Registration (IEC) & Compliance

What is IEC (Import–Export Code)?

IEC (Import–Export Code) is a 10‑digit registration number issued by DGFT, mandatory for any business or individual involved in import or export of goods and services from India.

Mandatory for Import & Export

Required for customs clearance, bank remittances, export incentives, and international trade.

Issued by DGFT

Directorate General of Foreign Trade issues IEC through online application on DGFT portal.

Lifetime Validity

IEC has lifetime validity, subject to annual KYC update on DGFT portal.

Who Needs IEC Registration?

Businesses

Proprietorship, Partnership, LLP, Private Limited, Public Limited, Trusts, Societies, NGOs.

Individuals

Freelancers, consultants, small exporters/importers operating in own name.

Special Cases

Exporters claiming benefits under RoDTEP, RoSCTL, MEIS (old), SEZ units, EOU units.

Documents Required for IEC Registration

For Proprietorship

• PAN of proprietor
• Aadhaar of proprietor
• Business address proof
• Bank certificate / cancelled cheque
• Email & mobile number

For Partnership / LLP / Company

• PAN of entity
• PAN & Aadhaar of partners/directors
• Incorporation certificate / partnership deed
• Business address proof
• Bank certificate / cancelled cheque
• Board resolution / authorization letter

Additional Documents

• Digital signature (for some cases)
• GST registration (if available)
• Import–export business description
• Nature of goods/services

IEC Registration Process (DGFT)

IEC registration is fully online and usually takes 1–3 working days after successful application and fee payment.

Step 1: Prepare Documents

Collect PAN, Aadhaar, address proof, bank details, and entity documents.

Step 2: Create DGFT Login

Register on DGFT portal using PAN, email, and mobile number.

Step 3: Fill IEC Application

Complete online IEC form with business details, bank details, and IEC branch details.

Step 4: Upload Documents

Upload scanned copies of KYC, address proof, bank certificate, and entity documents.

Step 5: Pay Government Fee

Pay IEC application fee online via net banking / card / UPI.

Step 6: IEC Allotment

Receive IEC certificate and 10‑digit IEC number by email and DGFT portal.

IEC Modification & Annual KYC

When to Modify IEC

• Change in business address
• Change in partners/directors
• Change in entity type
• Change in bank details

Annual IEC KYC

• Mandatory annual update on DGFT portal
• Even if no changes, KYC confirmation required
• Non‑update may lead to IEC deactivation

IEC Surrender

• If business closes or stops import–export
• File surrender request on DGFT portal
• Clear pending liabilities before surrender

Import Compliance Checklist

1. Pre‑Import

• IEC registration
• GST registration
• Product classification (HSN code)
• Check import policy (free/restricted/prohibited)
• Check BIS / FSSAI / other approvals if required

2. Commercial Documentation

• Purchase order
• Proforma invoice
• Commercial invoice
• Packing list
• Insurance policy

3. Shipping & Customs

• Bill of lading / airway bill
• Import general manifest (IGM)
• Bill of entry filing
• Customs duty & IGST payment
• Clearance from customs

4. Post‑Import Compliance

• Record purchase in books
• Claim input tax credit (ITC) on IGST
• Maintain import registers
• Reconcile customs duty & GST

Export Compliance Checklist

1. Pre‑Export

• IEC registration
• GST registration
• Product classification (HSN code)
• Check export policy & destination country rules
• Obtain necessary quality / lab certificates

2. Export Documentation

• Export invoice
• Packing list
• Shipping bill
• Letter of credit / payment terms
• Insurance policy

3. Customs & Shipping

• File shipping bill
• Clear goods through customs
• Obtain export general manifest (EGM)
• Track shipment till destination

4. Post‑Export Compliance

• Realization of export proceeds in bank
• Filing export returns in GST
• Claim export benefits (RoDTEP, RoSCTL, duty drawback)
• Maintain export registers & bank realization certificates

Export Incentives & Benefits

RoDTEP

Remission of Duties and Taxes on Exported Products — refund of embedded taxes.

RoSCTL

Rebate of State & Central Taxes and Levies — mainly for garments & made‑ups.

Duty Drawback

Refund of customs duty paid on imported inputs used in export products.

SEZ / EOU Benefits

Tax exemptions, duty‑free imports, and special export incentives.

GST Refunds

Refund of IGST paid on exports or ITC refund under LUT/Bond.

Penalties for Non‑Compliance

Incorrect IEC Usage

Misuse of IEC can lead to blacklisting and cancellation.

Customs Violations

Under‑valuation, mis‑declaration, or wrong HSN can lead to heavy fines and seizure.

Non‑Realization of Export Proceeds

May lead to FEMA violations and penalties from RBI.

Non‑Filing of Returns

GST, customs, and DGFT non‑compliance can block export benefits.

Non‑Update of IEC

IEC may be deactivated if annual KYC is not done.

Important Import–Export Forms & Portals

DGFT Portal

IEC registration, modification, export benefits, and DGFT schemes.

ICEGATE

Customs e‑filing, shipping bill, bill of entry, duty payment.

GST Portal

Export invoices, LUT/Bond, refund applications.

Bank AD Code

Authorized dealer code for export proceeds and customs registration.

Export Promotion Councils

Membership for sector‑specific export support and schemes.

Import–Export FAQ

Is IEC mandatory?

Yes, for any import or export of goods/services from India.

How many days does IEC take?

Usually 1–3 working days after successful application.

Is IEC required for service exports?

Recommended for claiming export benefits and foreign remittances.

Does IEC expire?

IEC has lifetime validity but annual KYC is mandatory.

Can IEC be used for multiple branches?

Yes, branches can be added in IEC profile.

Can IEC be cancelled?

Yes, if business closes or stops import–export activities.