IEC Registration Guide
Import Export Code guide — who needs IEC, document checklist, DGFT portal walkthrough, common mistakes and export benefit schemes.
IEC Requirement Checker
IEC (Import Export Code) is a 10-digit code issued by DGFT — same as PAN. One IEC covers all branches and multiple product lines.
Exporting or importing physical goods
✓ IEC required — IEC mandatory for customs clearance at ports
Exporting services and wanting DGFT benefits (LUT, RoDTEP)
✓ IEC required — IEC + GST LUT needed for zero-rated exports without paying tax
Government department / ministry
✗ IEC not required — Government departments exempted from IEC requirement
Personal imports up to ₹2,00,000 in value
✗ IEC not required — Personal use imports below ₹2L exempted
Exporting services without claiming any DGFT benefit
⚠ May still need IEC — IEC not mandatory but often required by foreign banks and payment processors
Importing/exporting notified defence/chemicals/dual-use items
✗ IEC not required — Requires specific licence, not standard IEC
Key Facts
- →IEC is lifelong — no renewal, no annual fee
- →No return filing required against IEC (unlike GST)
- →One PAN = One IEC — valid for all business activities under the same entity
- →IEC suspended automatically if PAN is cancelled
- →Application is 100% online on DGFT portal
For general guidance only. Consult your CA for advice specific to your situation.