Last updated: April 2026
An Import Export Code (IEC) is the 10-digit identifier issued by the Directorate General of Foreign Trade (DGFT) that every Indian business needs before it can legally import goods into India or export goods and services out of India. IEC registration is entirely online, costs ₹500 in government fees, and is usually issued within 1 to 2 working days. This guide covers what an IEC is, who needs it, the documents required, the step-by-step DGFT portal process, annual updating rules, and the common reasons applications get rejected.
If you are planning cross-border trade, drop-shipping from foreign warehouses, or exporting SaaS services, start with this guide and your IEC will be in your hand within the week.
What is an IEC (Import Export Code)?
IEC is a 10-digit unique business identifier issued by the Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry, Government of India. It acts like a passport for your business in cross-border trade – customs will not clear any imported or exported consignment without a valid IEC on the shipping bill or bill of entry.
Since 2017, the IEC has been linked directly to the PAN of the entity. When you apply for an IEC, the DGFT system auto-generates the code using your PAN as the base identifier, so one PAN maps to exactly one IEC.
IEC is issued once and has lifetime validity. There is no renewal – but since 2021, DGFT requires every IEC holder to update or confirm their profile details once every financial year between April and June. If you miss this annual update window, the IEC is temporarily deactivated and your shipments can get held up at customs.
Who needs an IEC in India?
You need an IEC if you:
- Import goods into India for commercial purposes
- Export goods from India to any country
- Export services from India where payment is received in foreign exchange (SaaS, software, consultancy, freelance work)
- Act as an e-commerce seller exporting physical products through marketplaces (Amazon Global Selling, eBay, Etsy, Alibaba)
- Run a drop-shipping business that sources from overseas suppliers and ships to Indian or overseas customers
- Want to claim export benefits, duty drawback, or GST refund on exports
Cases where IEC is not required
The DGFT has exempted a few categories from needing an IEC:
- Imports or exports by ministries, departments, and public sector agencies of the central or state governments
- Personal imports or exports not connected with trade, manufacture, or agriculture
- Charitable imports by notified organisations
- Small service exporters whose total foreign exchange earnings are below the threshold prescribed by the RBI (typically for individual freelancers working below a certain annual value)
For anyone running an actual import or export business, an IEC is non-negotiable.
Documents required for IEC registration
The IEC application on the DGFT portal is fully digital and self-declaration based. You need these documents ready in scanned PDF format (each file under 5 MB):
- PAN card of the business (proprietor PAN for a sole proprietorship; business PAN for LLP / Pvt Ltd / partnership)
- Proof of business address – recent electricity bill, rent agreement with a no-objection certificate from the owner, or property tax receipt if owned
- Cancelled cheque or bank certificate showing the business name, account number, IFSC, and bank name
- Aadhaar of the authorised signatory for OTP-based e-signing, or a Digital Signature Certificate (DSC) token
- Passport-size photograph of the proprietor, partners, or directors
Private limited companies and LLPs additionally need to keep the Certificate of Incorporation and MOA/AOA handy – while not usually uploaded, these are referenced during application.
IEC registration fees in India
The government fee for a new IEC application is a flat ₹500, paid through the Bharatkosh payment gateway on the DGFT portal. Payment is via net banking, debit card, credit card, or UPI. There is no separate renewal fee because IEC has lifetime validity, but the annual update (explained later) is also free.
If you hire a chartered accountant, consultant, or filing service, they charge a separate professional fee, typically ₹1,000 to ₹5,000 depending on complexity. The ₹500 government fee is paid directly to DGFT and is visible in your Bharatkosh receipt.
Step-by-step: how to apply for an IEC on the DGFT portal
The entire process takes 15 to 30 minutes once your documents are ready.
Step 1: visit the DGFT portal
Go to dgft.gov.in. On the top menu, select Services – IEC Profile Management.
Step 2: register as a new user
Register with your PAN, email, and mobile number. You will receive OTPs on both to verify. Once verified, you get a user ID and password for the DGFT portal.
Step 3: start a fresh IEC application
Log in and go to Apply for IEC. The portal auto-pulls the entity details linked to your PAN from the Income Tax database.
Step 4: fill in the application
Fill the standard sections:
- General information: entity name, type, PAN, date of incorporation
- Address details: principal place of business, branch offices (if any)
- Proprietor / partner / director details: name, PAN, Aadhaar, DIN (for directors)
- Bank details: account number, IFSC, and bank name, matching the cancelled cheque
- Other details: nature of concern (proprietor / partnership / LLP / company / trust / HUF), preferred activities (manufacturer / merchant exporter / service exporter)
Step 5: upload documents
Upload the scanned PAN, address proof, and cancelled cheque. The portal validates file types and sizes as you upload.
Step 6: pay the ₹500 fee
Click Pay Fees and you are redirected to Bharatkosh. Complete payment and return to the DGFT portal. The receipt and transaction ID attach automatically to your application.
Step 7: sign and submit
Sign the application using Aadhaar-based OTP (for proprietorships and individual partners) or Digital Signature Certificate (for companies and LLPs). Submit the application.
Step 8: IEC issuance
If your details verify cleanly, the IEC is auto-generated and emailed to you within 1 to 2 working days. You can also download the IEC certificate from your DGFT dashboard any time.
Annual IEC update: do not skip this
Since 2021, every IEC holder has to electronically update or confirm their IEC details on the DGFT portal every financial year between 1 April and 30 June. The update is free and can be a simple “no change” confirmation if nothing has changed.
If you miss the annual update window, your IEC is automatically deactivated on 1 July. A deactivated IEC means customs will reject your shipping bills and bills of entry – your consignments can get stuck at port. To reactivate, you have to log in to DGFT and complete the pending update; reactivation is immediate, but the fine can start from a deactivated shipment already stuck at customs.
IEC vs GST vs RCMC: which one does your export business need?
New exporters often confuse IEC, GST registration, and RCMC. Each does a different thing.
| Code | Issued by | Purpose | Mandatory for exports? |
|---|---|---|---|
| IEC | DGFT | Legal permission to import or export | Yes |
| GSTIN | GST department (CBIC) | Indirect tax compliance on domestic and zero-rated supplies | Yes for goods above threshold or any inter-state / export activity |
| RCMC | Export Promotion Council (e.g., FIEO, APEDA, EEPC) | Certificate to claim specific export benefits like MEIS, SEIS, advance authorisation | Only for specific benefit schemes, not for every exporter |
Most exporters need both IEC and GSTIN. RCMC is optional and depends on whether you want to claim scheme benefits tied to a particular Export Promotion Council.
Common reasons IEC applications get rejected
- PAN name mismatch: the name on PAN does not exactly match the entity name in the application
- Bank detail mismatch: the cancelled cheque does not carry the business name clearly, or IFSC does not match
- Address proof issues: rent agreement without NOC, outdated utility bill (more than 2 months old), or a residential address without commercial-use consent
- Aadhaar verification failure: mobile number linked to Aadhaar is unreachable for OTP, or name mismatch between Aadhaar and PAN
- DSC issues: expired or non-class-3 DSC for company filings
- Double application: filing a second IEC application when the first is still under processing – each PAN allows only one IEC
Fix the flagged issue and re-submit; the portal does not charge the ₹500 fee again if you resubmit within the allowed window.
How myHQ Virtual Office supports IEC registration
IEC registration needs a valid commercial address with documentary proof. If you are an online seller, SaaS exporter, or drop-shipper operating from home, a virtual office gives you a compliant commercial address for the IEC application without leasing physical office space.
myHQ Virtual Office provides a registered commercial address in 34+ Indian cities along with all the documents DGFT typically asks for: rent agreement, no-objection certificate from the owner, and a recent utility bill. Over 10,000 businesses, including many export-focused startups, use myHQ to establish their business address for IEC, GST, and other regulatory registrations. Plans start at ₹749 per month with a 72-hour digital onboarding.
Related reading:
- Home address for GST registration: is it allowed?
- GST registration rejected: reasons and what to do
- Address proof for company incorporation in India
Frequently asked questions
Is IEC mandatory for exporting services like SaaS?
Yes – if you are receiving foreign exchange for exported services, you need an IEC. Exceptions exist only for micro-scale freelancers below the RBI threshold. For SaaS companies invoicing overseas customers, IEC is mandatory to claim the zero-rated GST benefit.
How long does it take to get an IEC?
If all your documents are correct and your PAN details are consistent, IEC is usually issued within 1 to 2 working days of application. Portal glitches or document mismatches can extend this to 5 to 7 days.
Can I use my home address for IEC registration?
You can, if your residential address has a utility bill in your name and you can upload it as address proof. However, for a more professional setup and to avoid issues at customs verification, many small exporters use a compliant commercial virtual office address.
What happens if my IEC is deactivated?
A deactivated IEC means customs will reject your shipments. To reactivate, complete the pending annual update on the DGFT portal – reactivation is immediate, usually within a few hours. There is no separate reactivation fee.
Is there a separate IEC for services?
No. The same IEC covers both goods and services. When you apply, you just select the relevant activity types (manufacturer / merchant exporter / service exporter).
