Import and Export Code (IEC)

Import and Export Code (IEC)

Import and Export Code IEC Registration in India

The Import and Export Code is a unique 10-digit identification number issued to businesses involved in international trade. It is required for importing goods or services into India and for exporting products or services outside the country. Without this code, businesses cannot complete customs clearance or receive international payments.

An IEC enables smooth cross-border trade, improves global credibility, and ensures compliance with Indian foreign trade regulations.


Legal Framework Governing IEC

The IEC system is governed under Indian foreign trade laws, which regulate how international business activities are conducted.

These include:

  • Foreign Trade Development and Regulation Act, 1992

  • Foreign Trade Regulation Rules, 1993

  • DGFT notifications and compliance guidelines

These provisions authorize the issuing authority to grant and regulate IEC numbers for eligible businesses.


Who Needs an Import and Export Code

An IEC is required by any individual or business that:

  • Imports goods or services into India

  • Exports products or services to other countries

  • Receives or makes foreign currency payments related to trade

Individuals importing or exporting goods for personal use or under notified exemptions are not required to obtain an IEC.


Documents Required for IEC Registration

To apply for an IEC, the following documents are generally required:

  • PAN of the applicant or business entity

  • Proof of business registration such as incorporation certificate, partnership deed, or GST registration

  • Bank account proof such as a cancelled cheque or bank certificate

  • Address proof of the business location

  • Digital Signature Certificate if required for online filing


Procedure for Import and Export Code Registration

The IEC registration process includes:

  • Completing the online IEC application

  • Uploading PAN, bank, business, and address documents

  • Electronic verification of submitted details

  • Issuance of a unique 10-digit IEC number after approval

Once issued, the IEC remains valid for all future import and export transactions.


Advantages of Import and Export Code Registration

Holding an IEC offers several business advantages.

  • Legal authorization for international trade

  • Smooth customs clearance for imports and exports

  • Eligibility to receive foreign currency payments

  • Access to export promotion schemes and incentives

  • Increased trust with overseas buyers and suppliers

  • Better opportunities for global business expansion


Compliance and Maintenance Tips

To remain compliant:

  • One PAN is linked to only one IEC

  • Any changes in business address, ownership, or banking details must be updated

  • The IEC may be suspended or cancelled if used for unlawful or non-compliant trade

Regular updates ensure uninterrupted international trade operations.


Our Import and Export Code Services

i Tax GST Filing provides structured IEC support, including:

  • Eligibility review and document preparation

  • IEC application and online submission

  • Correction or modification of existing IEC

  • Advisory on export compliance and incentives


Why Choose i Tax GST Filing

  • Fully digital and transparent process

  • Experienced professionals in trade compliance

  • Faster application handling

  • Ongoing IEC update and compliance support

  • Assistance with GST and export documentation


Our Commitment

i Tax GST Filing supports businesses in obtaining and maintaining their Import and Export Code with accuracy and compliance. From documentation to approval, every step is managed to help businesses trade globally with confidence.


Get Started Today

Begin your international trade journey with a valid Import and Export Code.

Connect with i Tax GST Filing for professional IEC registration and compliance support.