Import Export Code (IEC) Registration

An Import Export Code (IEC) is the 10-character business identification number issued by the Directorate General of Foreign Trade (DGFT) that every business needs to import or export goods from India, unless it falls under a specific exemption. For businesses with PAN-based codes, the import export code is the same as the PAN of the business. IMAK Advisory, an ICAI-registered CA firm in Bengaluru, handles import export code registration, modifications and annual updates for proprietors, firms, LLPs and companies across India, and links the IEC with GST, customs and banking set-up for trade.

Most IEC problems are not about getting the code – the DGFT IEC is issued online, often quickly – but about what happens afterwards: an IEC deactivated because the annual update was missed, a bank account that fails validation, an inoperative PAN, or details that do not match GST and customs records. This page explains the DGFT full form and role, how to apply for a DGFT IEC, how to check your DGFT IEC status, IEC verification for buyers and banks, what each IEC status means, and the link between PAN–Aadhaar linking and your IEC.

• Import export code registration on the DGFT portal
• Annual IEC update between April and June
• Modification of address, bank, partners, directors or business details
• Reactivation of a deactivated IEC
• IEC verification and IEC status checks for you and your counterparties
• GST, LUT and customs set-up for the first shipment

The DGFT full form is Directorate General of Foreign Trade. It is an attached office of the Ministry of Commerce and Industry, headed by the Director General of Foreign Trade, and it administers India's Foreign Trade Policy. Its headquarters is in New Delhi, and it works through regional authorities across the country, including an office in Bengaluru for Karnataka.

• Issues and manages the Importer-Exporter Code
• Frames and implements the Foreign Trade Policy and its procedures
• Issues authorisations for duty-free imports, such as Advance Authorisation and EPCG
• Notifies export and import policy for specific goods, including restricted and prohibited items
• Runs export promotion schemes and certificates of origin
• Acts against defaulters, including suspension, cancellation and placing firms on the Denied Entity List

The DGFT full form matters in practice because many people confuse the DGFT with customs. The DGFT grants the right to trade and frames the policy; customs, under the Central Board of Indirect Taxes and Customs, clears each shipment and collects duty. A valid IEC is needed by both.

An import export code is compulsory for importing or exporting goods for business. Customs will not clear a commercial shipment without it, and banks ask for it to process payments for imports and receipts from exports of goods. You need an import export code if you:

• Import raw materials, machinery, components or finished goods for your business
• Export goods directly, through a merchant exporter or through e-commerce platforms selling abroad
• Want to claim Foreign Trade Policy benefits or duty-free import authorisations
• Operate from a special economic zone or as an export-oriented unit
• Are a service exporter who wants to claim benefits under the Foreign Trade Policy

Who Does Not Need an IEC

The Handbook of Procedures exempts some categories, and for several of them DGFT has notified permanent common IEC numbers to use instead. The exemptions include:

• Central and State Government ministries and departments
• Persons importing or exporting for personal use, not connected with trade, manufacture or agriculture
• Diplomatic personnel and United Nations officials
• Indians returning or going abroad under baggage rules
• Importers of goods for fairs and exhibitions under an ATA carnet
• Certain non-commercial trade with Nepal, Myanmar border areas and specified China border points, within value limits

Exports of goods listed under SCOMET – special chemicals, organisms, materials, equipment and technologies – always need an IEC, even in otherwise exempt cases. Service exporters who do not claim policy benefits are generally not required to hold an IEC, but many banks and platforms still ask for one, so it is often worth having.

Import export code registration is done online on the DGFT portal. The application has been simplified: details that used to be filed in a separate profile form were merged into the IEC application, and DGFT validates many details electronically against official records.

1. Register on dgft.gov.in with the email and mobile number of the applicant or authorised person
2. Choose "Apply for IEC" from the services menu
3. Enter the PAN of the entity (or of the proprietor) and the entity's details: name, constitution, date of incorporation, address and branches
4. Enter the details of proprietor, partners, directors or trustees
5. Enter the bank account; DGFT validates it in real time with the National Payments Corporation of India (NPCI)
6. Upload address proof and a cancelled cheque or bank certificate
7. Pay the official fee online
8. Sign with a digital signature certificate or Aadhaar-based e-sign
9. Receive the IEC by email and SMS, and download the e-IEC from your DGFT dashboard

Once issued, the import export code is shared electronically with customs, so it can be used on shipping bills and bills of entry. It usually takes a short time after issue for the IEC to show as active on the customs side as well.

Bank Account Validation Through NPCI

Through Trade Notice 23/2025-26 dated 6 February 2026, the DGFT introduced real-time validation of bank accounts with NPCI when an IEC is issued or modified. The bank account should be in the name of the applicant and linked to the same PAN. Mismatched names, closed accounts or an account opened under a different PAN are now among the most common reasons for an application or modification getting stuck.

The application looks the same on screen, but the details and the person who signs depend on the type of entity. Choosing the right applicant matters, because the code cannot simply be moved to a different entity later.

A proprietor who later forms a company should not continue trading under the personal code once the business moves; the company needs its own. For a new business that expects to grow, it often makes sense to form the company or LLP first and then apply, rather than applying as a proprietor and switching within months.

• PAN of the entity, or of the individual for a proprietorship
• Aadhaar of the proprietor or authorised signatory for e-sign, or a digital signature certificate
• Certificate of incorporation, LLP certificate, partnership deed or trust deed, as applicable
• Address proof of the business premises: rent agreement, sale deed or utility bill
• Cancelled cheque or bank certificate for the account in the entity's name
• GSTIN, where the business is registered under GST
• Email address and mobile number for DGFT communication

The details must match across PAN, GST, the bank and the company or firm records. Most delays are caused by a different spelling of the business name, an old address or a partner who has left but is still shown in one record.

A DGFT IEC is not a one-time registration that can be forgotten. The Handbook of Procedures requires the holder to keep the IEC profile current, and changes in constitution, address, bank details or primary details must be updated within 30 days. If the business is merged, acquired or transferred and a new PAN comes into existence, a new IEC must be obtained within 30 days. The code can also be surrendered online once all authorisations and obligations are closed.

The Annual Update Between April and June

Every holder must confirm or update the registered details on the DGFT portal every year between April and June, even if nothing has changed and even if no imports or exports were made. If the update is not done by the end of June, the code is deactivated. A deactivated code can block customs clearance and remittances until it is reactivated by completing the update online.

1. Log in to dgft.gov.in
2. Open the profile management section and choose the update option
3. Check every pre-filled field: address, branches, partners or directors, bank details and contact details
4. Make changes where needed, or confirm the details as they are
5. Submit and sign with a digital signature or Aadhaar e-sign
6. Download the updated e-IEC for your records

The DGFT IEC status tells you whether an import export code is active and can be used for trade. To check your own DGFT IEC status, log in to the DGFT portal and open the IEC section of your dashboard, which also shows applications in progress. To check anyone's IEC status without logging in, use the IEC search on the DGFT website by entering the IEC and the entity name or PAN details it asks for.

IEC Status Messages and What They Mean

Check the IEC status before your first shipment of the year, after every modification, and in July each year to confirm the annual update went through.

IEC verification is the check that a counterparty's code is genuine and active. Foreign buyers, freight forwarders, customs brokers and banks often verify an IEC before dealing with a new business. IEC verification is done on the DGFT website using the IEC search, which shows the entity name and status; the e-IEC copy downloaded from the dashboard can also be verified on the DGFT website.

For your own business, IEC verification is a good habit before any large contract: confirm that the name, address and status on DGFT match your GST and bank records. For a counterparty, IEC verification together with GSTIN verification and a check of the company's MCA record gives a basic picture of whether you are dealing with a real, active business. We include these checks in our onboarding of new importers and exporters.

Searchers sometimes land on IEC pages while looking for eportal.incometax.gov.in/iec/foservices/#/pre-login/bl-link-aadhaar, which is the "Link Aadhaar" page of the income-tax e-filing portal. The "iec" in that web address is part of the income-tax portal's address and has nothing to do with the Import Export Code. There is still a real connection: a proprietor's IEC is issued against the proprietor's PAN, and a PAN that is not linked with Aadhaar can become inoperative.

An inoperative PAN causes problems everywhere PAN is checked – the DGFT validation, bank account validation, GST and tax deduction. If you are a proprietor or partner applying for an import export code, make sure your PAN is linked with Aadhaar first on the income-tax portal. The page at eportal.incometax.gov.in/iec/foservices/#/pre-login/bl-link-aadhaar lets you link Aadhaar or check the linking status without logging in; if a late fee applies, it is paid on the same portal.

The import export code is the first step, not the last. Before the first shipment, most businesses also need:

• GST registration and, for exporters who do not want to pay IGST on exports, a Letter of Undertaking (LUT) filed for the year
• Registration on ICEGATE, the customs portal, and an authorised dealer bank code registered with customs for each port
• A customs broker for filing the bill of entry or shipping bill
• Registration with the relevant export promotion council if you plan to claim policy benefits
• Product-specific licences, such as FSSAI for food imports or BIS for notified products
• Accounting and documentation for foreign exchange receipts and payments, including e-BRC records for exports

Exports of services follow a different path: services are invoiced in foreign currency, GST on exports is handled through LUT or refund, and receipts are reported through the bank. Where a business both imports and exports, we set up a single compliance calendar so that the IEC update, GST returns and FEMA reporting are not handled separately by different people.

Every shipment moves on a set of documents, and the code you receive from the DGFT appears on the main customs declarations. Getting these right is what actually clears goods at the port.

The description, classification code and value must be consistent across the invoice, the customs declaration and the accounts. Customs can question the value or classification, and a mismatch between what customs records and what the books show is one of the first things a GST or income-tax officer looks at later.

Holding the code also opens the door to schemes under the Foreign Trade Policy 2023. Each has its own conditions, application and obligations, and some create export obligations that must be met within a fixed time.

• Advance Authorisation: duty-free import of inputs used to make export products, with an export obligation
• Export Promotion Capital Goods (EPCG): import of capital goods at nil duty against an export obligation over several years
• Remission of duties and taxes on exported products, at notified rates for eligible goods
• Status holder recognition for established exporters, with procedural benefits
• Districts as Export Hubs and facilitation for e-commerce exports

Benefits come with records. Authorisations must be redeemed by showing that the export obligation was met, and an unredeemed authorisation can lead to recovery of duty with interest and, in serious cases, the firm being placed on the Denied Entity List. We keep a register of authorisations and obligations for clients who use these schemes, and coordinate with the customs broker and the regional authority when it is time to close them.

Payments for imports and receipts from exports of goods go through an authorised dealer bank and are tracked by the bank in the RBI's export and import data processing systems. Export proceeds must be realised within the period allowed by the RBI, and import payments must be matched with the bill of entry. When a shipping bill or bill of entry stays open in the bank's system for too long, the bank follows up, and repeated delays can lead to caution listing.

• Use the same bank account that is registered with the DGFT and customs
• Quote the invoice and shipping bill numbers on every foreign remittance
• Ask the bank to close each export bill once the money arrives
• Keep a record of any reduction in invoice value, write-off or extension, with the bank's approval
• Reconcile foreign currency receipts with the books every month

Exchange differences, advances from foreign buyers and payments to overseas suppliers also need correct accounting and, in some cases, withholding tax on payments for services. These are the areas where a chartered accountant adds most value in a trading business.

For imports, the integrated GST paid at customs is available as input tax credit once it appears in the GST system against your GSTIN, so the bill of entry must carry the correct GSTIN. For exports, goods can be shipped under a Letter of Undertaking without paying IGST, or with IGST paid and refunded later; the choice affects cash flow. The books should track each shipment from purchase order to payment, so that customs, GST and bank records agree at the year end and the audit does not turn up surprises.

• Modification: change of address, bank, partners, directors, branches or contact details through the IEC modification option, signed with DSC or Aadhaar e-sign
• Change of PAN: for older numeric IECs and constitution changes, the request goes to the jurisdictional regional authority, which checks that liabilities move to the new applicant
• Business transfer: if a merger, acquisition or conversion creates a new PAN, a new import export code is needed within 30 days
• Surrender: possible online when all authorisations and export obligations are closed
• Reactivation: completing the online update reactivates a code deactivated for a missed annual update

If the code is suspended or cancelled by the regional authority, for example for unfulfilled export obligations or a default under the Act, reactivation is not a simple update; the matter must be answered before the authority, and we work with advocates where a legal hearing is involved.

1. Check that IEC is actually needed, and for which entity
2. Check that PAN is operative and the details match across PAN, GST, bank and company records
3. Prepare the DGFT application with the correct constitution, branches and authorised persons
4. File with your login, OTP and e-sign, with copies shared with you
5. Download the e-IEC and confirm the status with DGFT and customs
6. Set up the annual update reminder for April each year
7. Handle modifications and reactivations as they arise
8. Where needed, coordinate GST LUT, banking and FEMA reporting for trade

You keep the DGFT login. We do not hold your passwords or sign on your behalf.

We do not publish fees. The cost depends on the type of entity, whether the IEC is new or being modified or reactivated, whether GST, LUT and banking set-up are included, and whether there are mismatches to correct first. The official DGFT fee is paid at actuals on the portal. Our team shares the exact total after reviewing your requirements.

A Handicrafts Seller Starting to Export

A proprietor selling handmade products online wanted to ship to buyers abroad. Her PAN was not linked with Aadhaar, so validation would have failed. After linking, the import export code was issued against her PAN, and her GST LUT and courier export documents were set up before the first order.

An Electronics Importer With a Deactivated IEC

A private company's shipment was held because its IEC showed as deactivated. The annual update had been missed in June after the person handling it left. The update was completed online, the IEC was reactivated, and an April reminder was added to the company's compliance calendar.

A Partnership Firm That Became an LLP

A firm converted into an LLP, which created a new PAN. The new import export code was obtained within 30 days, the bank account was updated in the LLP's name, and the old IEC was surrendered after its pending obligations were closed.

• Missing the annual update between April and June
• Applying with a bank account in a different name or under a different PAN
• Using an inoperative PAN that is not linked with Aadhaar
• Not updating the IEC within 30 days after a change of address or partners
• Assuming the IEC is the only registration needed for trade
• Using the old code for a new entity after a merger or conversion
• Ignoring a DGFT or customs query on the dashboard
• Relying on unofficial websites to check IEC status

E-Commerce Exporters

Sellers exporting through online marketplaces or courier need the code like any other exporter. The DGFT has introduced facilities for e-commerce exports, such as export hubs, and the documentation for courier and postal exports has its own procedures. We check which route your platform uses.

Special Economic Zone and Export-Oriented Units

The code remains valid whether the unit is in the domestic tariff area, a special economic zone or operates as an export-oriented unit. Units in special zones have additional approvals and reporting.

Foreign Companies and Branch Offices

A foreign company's branch, liaison or project office in India, or an Indian subsidiary, applies for its own code with its own PAN. Foreign investment reporting under FEMA is separate.

Trusts, Societies and Section 8 Companies

Non-profit entities importing equipment or exporting goods for business-like activity need the code under their own PAN. Some relief and charitable imports use the permanent exempt IEC numbers instead.

• We are not the DGFT, customs or a bank, and cannot guarantee issue of an IEC or clearance of goods
• We do not act as customs brokers or freight forwarders
• We do not apply for a code in a name other than the business that will trade
• We do not use unofficial portals or agents who ask for your DGFT password
• We do not give legal opinions in suspension, cancellation or penalty proceedings; for those we work with advocates

If you are a single proprietor with an operative PAN linked to Aadhaar, a bank account in your own name and a clear business address, you can apply for an import export code yourself on the DGFT portal in one sitting, and do the annual update each April to June. We are most useful when the entity has several partners or directors, when details do not match across records, when the IEC is deactivated or suspended, or when you want the GST, banking and FEMA side set up together.

1. Which entity will import or export – you personally, a firm, an LLP or a company?
2. Is the PAN operative and linked with Aadhaar?
3. Does the bank account name match the PAN name exactly?
4. Is the business address the same on GST and bank records?
5. Will you import, export or both, and through which ports or platforms?
6. Will you claim any Foreign Trade Policy benefits?
7. Who will handle the annual update every year?

IEC applications contain identity, bank and business details of the owners. As chartered accountants we follow ICAI's confidentiality rules. Your documents are used only for the filings, shared only with the team handling them, and stored securely.

• Entity decided and PAN operative
• PAN linked with Aadhaar for proprietors and authorised persons
• Bank account in the entity's name, linked to the same PAN
• Address proof and business documents ready
• DGFT account created with the right email and mobile
• IEC issued and e-IEC downloaded
• DGFT IEC status and customs status checked
• GST LUT and customs set-up done for exports
• Annual update reminder set for April

Our only office is in Whitefield, Bengaluru, where business owners can meet us in person. Import export code registration is done online on the DGFT portal, so we handle it for businesses in any state; each IEC is linked to the DGFT regional authority for the business's location. We do not have offices outside Bengaluru.

What is an import export code?

An import export code (IEC) is a 10-character business identification number issued by the DGFT. It is required to import or export goods for business from India, unless a specific exemption applies.

What is the DGFT full form?

DGFT stands for Directorate General of Foreign Trade. It is an attached office of the Ministry of Commerce and Industry that administers the Foreign Trade Policy and issues IECs.

How do I apply for a DGFT IEC?

Register on dgft.gov.in, choose "Apply for IEC", enter the PAN, entity details, bank details and documents, pay the official fee and sign with a DSC or Aadhaar e-sign. The IEC is sent by email and SMS.

Is the IEC the same as PAN?

For PAN-based IECs, yes – the IEC number is the same as the PAN of the business. Older IECs may be numeric. Only one IEC is issued against a single PAN.

How do I check DGFT IEC status?

Log in to the DGFT portal to see your own IEC and applications, or use the IEC search on the DGFT website with the IEC and entity details to see the status of any IEC.

What does IEC status "Deactivated" mean?

It usually means the annual update was not done between April and June, or details failed validation. Completing the update online reactivates the IEC.

How is IEC verification done?

IEC verification is done on the DGFT website by searching the IEC to see the entity name and status. The e-IEC copy downloaded from the DGFT dashboard can also be verified on the website.

Does the IEC need renewal?

No. The IEC has permanent validity, but it must be updated or confirmed online every year between April and June, or it will be deactivated.

What is eportal.incometax.gov.in/iec/foservices/#/pre-login/bl-link-aadhaar?

It is the "Link Aadhaar" page of the income-tax e-filing portal, used to link PAN with Aadhaar or check the linking status. It is not part of the DGFT. It matters for IEC because an inoperative PAN can stop IEC validation.

Do service exporters need an IEC?

Generally only if they want to claim Foreign Trade Policy benefits. Many banks and platforms still ask for an IEC, so service exporters often obtain one.

Who is exempt from the import export code?

Government departments, persons importing or exporting for personal use, diplomats and UN officials, travellers under baggage rules, ATA carnet imports for exhibitions and some non-commercial border trade, among others. Several use permanent exempt IEC numbers.

Can one PAN have two IECs?

No. Only one IEC is issued against a single PAN, and it covers all branches, divisions and units of the business.

What happens if my business converts into an LLP or company?

A new entity with a new PAN must obtain a new IEC within 30 days. The old IEC can be surrendered after its obligations are closed.

Why did my IEC bank validation fail?

Since February 2026, DGFT validates bank accounts with NPCI in real time. Validation fails if the account name or PAN does not match the applicant, or the account is closed or inactive.

How long does it take to get an import export code?

Often a short time after filing when online validation succeeds; longer if details are referred for verification. We cannot promise a date.

How much does an import export code cost?

We do not publish fees. The official DGFT fee is paid at actuals, and our team shares the exact total for our work after reviewing your requirements.

GST Registration and Returns · FEMA and FDI Compliance · Company and LLP Registration · PAN, TAN, DIN and DSC · Bookkeeping and Accounting · Trademark Registration

Share the PAN, entity documents, bank details and business address. Our team will check that everything matches, tell you what needs fixing first and prepare the application.

Contact Details

Office Address

IMAK Advisory, ITPL Main Rd, Pattandur Agrahara, Whitefield, Bengaluru, Karnataka 560066, India

Phone

+91 79798 50684 (call or WhatsApp)

Email

imakadvisoryteam@gmail.com

Sources: DGFT Handbook of Procedures 2023, Chapter 2 (version of July 2026, paras 2.07 to 2.15); Foreign Trade Policy 2023; DGFT Trade Notice 23/2025-26 (6 February 2026) on NPCI bank validation, as reported by Taxscan; DGFT notice merging ANF-1A into ANF-2A (November 2025); income-tax e-filing portal. Checked 2 November 2026.