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