Import Export Code

IEC (Import-Export Code) is regarded as a key business identification number that is compulsory for the purpose of export from India as well for the purpose of import to India. Without having an IEC no export as well as import must be made by any person.

As per Section 7 of Foreign Trade (Development and Regulation) Act, 1992: An Importer Exporter Code (IEC) is an identification number which is mandatory for export from India or Import to India. For export of services or technology, IEC shall be necessary on the date of rendering services for availing benefits under the Foreign Trade Policy.

IEC is issued by DGFT, Ministry of Commerce and Industries, Govt. of India and it is a 10-digit code that has validity for lifetime. 

An IEC holder has to ensure that details in its IEC is updated electronically every year, during the April-June period. In cases where there are no changes in IEC details same also needs to be confirmed online.

The Provisions regarding the IEC are contained under:

  • The Foreign Trade (Development and Regulation) Act, 1992,
  • Foreign Trade (Regulation) Rules, 1992, and
  • Foreign Trade Policy.

Documents Required to be uploaded for IEC Code:

In case of Partnership Firm:

    1. Partnership Firm Pan Card
    2. Partnership Deed
    3. Aadhar Card and Pan Card of all partners
    4. Cancel Cheque of Partnership Firm

In case of Company or LLP:

    1. Company Pan Card
    2. Incorporation Certificate
    3. Aadhar Card and Pan Card of all Directors
    4. Cancel Cheque of Company

In case of Proprietor

    1. Pan Card
    2. Aadhar Card
    3. Electricity Bill or Rent Deed
    4. Cancel Cheque

Exemptions of Import Export Code

  1. Trader if registered in GST, in such case, PAN of the trader will be used as IEC Code.
  2. If goods are imported / exported for personal or charitable purpose i.e. not for commercial purpose.
  3. If goods are imported / exported by Government of India Departments or Ministries.
  4. If goods are imported / exported to neighboring countries – Myanmar, Nepal, provided that single consignment CIF Value does not exceed Rs. 25,000.

Annual Update of IEC

An IEC holder has to ensure that details in its IEC is updated electronically every year, during the April – June period. In cases where there are no changes in IEC details, same also needs to be confirmed online.

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article. 

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