Import Export Code (IEC) Certificate

The primary identification number for all import and export transactions in India.

Overview

The Import Export Code (IEC) is a 10-digit unique number issued by the Directorate General of Foreign Trade (DGFT). Since the 2018 reform, it is identical to the PAN of the applicant. IEC is mandatory for any business entity engaged in import or export activities, serving as the gateway for international trade transactions.

IEC acts as the key identifier for customs clearance, bank remittances, and government incentives linked to exports, such as RoDTEP, Duty Drawback, EPCG, and Advance Authorisation. Without IEC, importers and exporters cannot file shipping bills or bills of entry.

Objectives

  • Provide a unique business identity for all international trade transactions.
  • Enable customs clearance and bank remittances for import/export.
  • Facilitate access to export incentives and government schemes.
  • Promote compliance and monitoring of forex flows by RBI.

Eligibility Criteria

Who needs IEC?

  • Proprietorships, partnerships, LLPs, and companies engaged in import/export
  • Service exporters availing export-linked incentives

Exemptions

  • Imports/exports for personal use (non-commercial)
  • Government departments and ministries
  • Certain notified goods under ITC (HS) Schedule 2

Documents Required

For Individuals/Proprietors

  • PAN Card
  • Aadhaar/Passport/Voter ID/Driving License
  • Utility Bill/Lease Agreement (address proof)
  • Cancelled cheque / Bank certificate
  • Email & mobile linked with Aadhaar

For Partnership/LLP/Company

  • PAN Card of entity
  • Certificate of Incorporation / Partnership Deed / LLP Agreement
  • PAN & Aadhaar of Directors/Partners
  • Cancelled cheque / Bank certificate
  • Registered office proof (electricity bill, rent agreement, etc.)
  • Board Resolution/Partner Authorisation

Benefits

  • Mandatory for customs clearance and filing shipping bills
  • Ensures eligibility for government schemes (RoDTEP, EPCG, Duty Drawback, etc.)
  • Facilitates international business identity and credibility
  • Valid for lifetime (with simple annual confirmation)

Statistics

Format: 10-digit alphanumeric, identical to PAN

Validity: Lifetime (with mandatory annual updation April–June)

Deactivation: IEC deactivated if annual confirmation not filed

Renewal & Validity

Validity: Lifetime

Renewal Window: Annual updation/confirmation between April–June

Frequently Asked Questions

Yes, IEC is required for all commercial imports and exports unless specifically exempted.

PAN-based IEC is still compulsory; GSTIN can be linked but not a substitute.