Srishti Magoo
Excellent experience with TaxCaller for filing my & my family members ITR returns. The entire process was smooth, quick and hassle-free. They are professional, knowledgeable and guided me through every step with patience.
IEC registration on the DGFT portal for traders, manufacturers and online sellers, with document checks, filing and the yearly update handled by our tax experts.
Content updated 15 Nov 2026
Get your IEC Code
50+ onlineHow we work
Online · Call · WhatsApp
Quick answer
IEC registration gives your business the 10-character Import Export Code that DGFT issues for imports and exports. The code equals your PAN but needs an online ANF-2A application and a ₹500 DGFT fee. It is valid for life if you update it every April to June. Our fee starts at ₹1,499 + GST, and government fees are extra.
A new importer or exporter who needs only the IEC
₹1,499 + GST
+ DGFT fee ₹500 at actual
Fee confirmed in writing before you pay
What you'll get
Most Popular
A goods exporter or importer who also needs a GSTIN
₹2,499 + GST
+ DGFT fee ₹500 at actual
Fee confirmed in writing before you pay
What you'll get
An exporter ready to ship under LUT
₹3,999 + GST
+ DGFT fee ₹500 at actual
Fee confirmed in writing before you pay
What you'll get
Government fees and taxes are extra where applicable. Our expert confirms the final amount on the first call. No hidden charges.
IEC registration is the first legal step for any business that wants to ship goods abroad or bring them into India. The Directorate General of Foreign Trade (DGFT) issues the code online, and customs will not clear goods for trade without it. The code, also called the Import Export Code, is the same as your PAN, but it works only after DGFT approves your application.
This guide explains who needs the code, who is exempt, what it costs, how the yearly April to June update works and what DGFT changed in 2026. Every rule is linked to the Foreign Trade Policy 2023, the Handbook of Procedures or a DGFT notice, so you can check it yourself.
TaxCaller files your application from start to finish. Our tax experts check your PAN, bank and address records first, because most rejections come from small mismatches. You get the e-IEC by email, and we remind you every year so the code stays active.
Complete guide
Choose a topic to open it. Every answer gives the rule or section it comes from.
01 Topic 1 of 20
An Import Export Code is a 10-character business ID issued by the Directorate General of Foreign Trade (DGFT). Customs uses it to identify who is shipping goods out of India or bringing them in. Without it, your shipping bill or bill of entry cannot be filed in your name.
Para 2.05 of the Foreign Trade Policy (FTP) 2023 says the IEC is the same as your Permanent Account Number (PAN). Even so, it is not automatic. DGFT issues it only after you file an online application in form ANF-2A. Think of it as switching on your PAN for foreign trade.
The legal base is Section 7 of the Foreign Trade (Development and Regulation) Act, 1992. It says no person shall import or export except under an IEC granted by the Director General, unless exempted. The FTP and the Handbook of Procedures (HBP) 2023 set out how the code is issued, updated and cancelled.
| Point | Rule |
|---|---|
| Issued by | DGFT, Ministry of Commerce and Industry |
| Form | ANF-2A, filed online on dgft.gov.in |
| Number | Same as the PAN of the business |
| Validity | Permanent, unless suspended or cancelled (HBP para 2.10) |
| Government fee | ₹500 for a new IEC |
| Yearly duty | Confirm or update details every April to June |
| Codes per PAN | One IEC for one PAN, covering all branches (HBP para 2.12) |
Next: Who Needs an Import Export Code, and When It Is Mandatory →
02 Topic 2 of 20
You need an IEC before your first commercial shipment, in or out. Para 2.05(a) of the FTP 2023 is clear: no goods may be exported or imported without an IEC unless a specific exemption applies.
DGFT allows these entity types to apply:
Your bank also uses the IEC. Foreign remittances for exports and payments for imports are matched against it. Most authorised dealer banks ask for the IEC before they process trade payments.
Shadab Licence & Registration Expert
Have a question on this topic? Ask Shadab on a free call.
← Previous Next: Who Is Exempt From IEC: HBP Para 2.07 Categories →
03 Topic 3 of 20
Not everyone who moves goods across the border needs their own IEC. Para 2.07 of the HBP 2023 lists the exempt groups. For several of them, DGFT has notified common permanent codes that can be quoted at customs.
| Exempt group | What applies |
|---|---|
| Central and State Government ministries and departments | Common codes AMDCG0111E (Central) and ADSGA0129E (State) |
| Imports or exports for personal use, not for trade, manufacture or agriculture | Common code IIHIE0153E |
| Indians claiming baggage rule benefits | Common code IABBR0145E |
| Diplomats and UN officials | Common code DCUNO0137E |
| Goods for fairs and exhibitions under an ATA Carnet | Common code ATAEF1096E |
| Charities and NGOs importing disaster-relief goods | Common code ICIRN1126E |
| Certain small border trade with Nepal, Bhutan, Myanmar and China | Subject to value limits per consignment |
Two cautions apply. First, the personal-use route is not for repeat purchases that you resell. Customs can treat frequent shipments as trade. Second, SCOMET items (dual-use goods and technology) still need an IEC, except for government departments. The full list is in Chapter 2 of the Handbook of Procedures (PDF).
04 Topic 4 of 20
An IEC answers only one question: can this business trade across the border? It does not replace your other registrations. A food exporter, for example, also needs an FSSAI licence, and a manufacturer may need factory and pollution approvals.
Use this quick check:
If you are still setting up, our business licence guide maps every registration by business type. Food exporters should also read our FSSAI registration page. Small exporters often pair the IEC with Udyam (MSME) registration for credit and scheme support.
05 Topic 5 of 20
Getting the code before your first order is wise. A buyer may want a proforma invoice with your IEC, and freight forwarders often refuse bookings without one.
Shreya Licence & Registration Expert
Have a question on this topic? Ask Shreya on a free call.
06 Topic 6 of 20

The DGFT list is short. The common reason for delay is not a missing paper but a mismatch between names on different records. We check that before filing.
| Document | Notes |
|---|---|
| PAN of the business (or of the proprietor) | Name and date of birth or incorporation must match the Income Tax records |
| Proof of establishment | Partnership deed, LLP or company incorporation certificate, trust deed, society certificate or HUF declaration. Not needed for a proprietor |
| Address proof of the business premises | Sale deed, rent or lease agreement, or a recent electricity, telephone or water bill. DGFT may also verify the address physically |
| NOC from the owner | Usually asked for if the address proof is not in the applicant's name |
| Bank proof | Cancelled cheque with the pre-printed business name, or a bank certificate in the DGFT format |
| Signatory details | PAN, Aadhaar, mobile and email of the proprietor, partners, directors or trustees |
| Digital signature or Aadhaar e-sign | A Class 2 or Class 3 DSC, or Aadhaar OTP e-sign for a new application |
Each upload must be a PDF of 5 MB or less, as stated in the DGFT IEC user manual v4.1 (PDF). You will also declare every active bank account linked to your PAN. This matters more since 2026 because DGFT now checks bank details live (see the 2026 section below).
← Previous Next: IEC Registration Process: How TaxCaller Files on the DGFT Portal →
07 Topic 7 of 20

The whole process is online. You do not visit any DGFT office. Here is how we handle it.
After issue, DGFT sends the IEC data to the customs system (CBIC). Your status appears under "CBIC Transmission Status" on the portal. Shipping is smoother when that transmission is complete.
08 Topic 8 of 20
Para 2.08(b) of the HBP says the IEC is generated automatically and sent by email and SMS. In practice, the time depends on how quickly your documents are ready and whether the bank check passes on the first attempt.
| Stage | Usual time |
|---|---|
| Document check and name matching | Same day |
| DGFT portal account and e-sign setup | Same day |
| Form filing, payment and submission | 1 working day |
| NPCI bank validation and e-IEC issue | Often the same day; longer if validation stays in progress |
| Transmission to customs | Usually 1 to 2 working days after issue |
Most clients with clean documents get the e-IEC within 1 to 3 working days. If the bank check fails after submission, a new application is rejected and must be filed again, which adds time.
Zubair Licence & Registration Expert
Have a question on this topic? Ask Zubair on a free call.
← Previous Next: DGFT Fees for IEC: New Code, Changes and Annual Update →
09 Topic 9 of 20

These are government charges under Appendix 2K of the FTP, as shown in the DGFT user manual. They are paid to DGFT, not to TaxCaller.
| Service | DGFT fee | Source |
|---|---|---|
| New IEC application (ANF-2A) | ₹500 | DGFT IEC user manual v4.1; Appendix 2K |
| Modification of IEC details | ₹200 | DGFT IEC user manual v4.1 |
| Annual update between April and June | Nil | Appendix 2K, row 6(A) |
| Digital signature (if you do not use Aadhaar e-sign) | Charged by the certifying authority | Market rate |
The fee is paid online through Bharatkosh at the time of filing. A rejected application has to be filed again, which costs time. That is another reason to check documents first. You can read the official notes on the DGFT IEC page and in the DGFT IEC user manual v4.1 (PDF).
10 Topic 10 of 20
TaxCaller's fee covers our professional work only: eligibility check, document review, form filing, query handling and handover. TaxCaller's fee starts at ₹1,499 + GST for a new IEC. Government fees (the ₹500 DGFT fee, and the ₹200 modification fee if any) are paid separately at actual.
If you only need a modification, such as a new address or partner, our expert confirms the fee on the first call.
← Previous Next: Annual IEC Update (April to June) and Deactivation →
11 Topic 11 of 20
This is the rule most IEC holders miss. Para 2.05(d) of the FTP 2023 requires every IEC holder to update details online each year between April and June. If nothing has changed, you must still log in and confirm that online.
A deactivated IEC can hold up shipments at the port and payments at the bank. Even if you have not traded this year, confirm your details. We send our clients a reminder each April.
Changes in between, such as a new address, partner or bank, must be updated online within 30 days of the change under HBP para 2.14(b). Read the policy text in Chapter 2 of the Foreign Trade Policy 2023 (PDF).
Abhinay Rai Licence & Registration Expert
Have a question on this topic? Ask Abhinay on a free call.
← Previous Next: Modifying, Surrendering or Reactivating an IEC →
12 Topic 12 of 20
You can change the address, signatories, partners or directors, bank accounts and sector details online. The firm's DSC signs the request, and the DGFT fee is ₹200. Most changes are handled fully online.
A new PAN means a new IEC. When a proprietorship turns into a company, or firms merge, HBP para 2.14 may require a fresh IEC within 30 days. Old numeric IECs that need a PAN change go to the Regional Authority.
If you stop trading, you can surrender the IEC online. Under HBP para 2.13, surrender is allowed only when all authorisations and export obligations against the code are closed, or moved to the merged entity's IEC.
Section 8 of the FTDR Act lets the Director General suspend or cancel an IEC after notice and a hearing. Grounds include customs or foreign exchange offences, and trade that harms India's trade relations. While suspended, you cannot trade except under a special licence.
← Previous Next: After You Get Your IEC: Next Steps for Exporters and Importers →
13 Topic 13 of 20
The IEC lets you trade, but a few more registrations make the first shipment work.
Keep clean books from the first invoice. Export sales, foreign receipts and IGST refunds are easier to reconcile when bookkeeping is monthly.
← Previous Next: Penalties and Risks of Trading Without a Valid IEC →
14 Topic 14 of 20
| Situation | What can happen | Legal basis |
|---|---|---|
| Import or export without an IEC (no exemption) | Customs will not accept the bill of entry or shipping bill; goods are held | Section 7, FTDR Act 1992; FTP para 2.05(a) |
| Contravention of the Act, rules or policy | Monetary penalty decided by the adjudicating authority, based on the case | Section 11, FTDR Act 1992 |
| Serious breach or economic offence | IEC suspended or cancelled after notice and hearing | Section 8, FTDR Act 1992 |
| Annual update missed | IEC deactivated until updated | FTP para 2.05(e) |
| System risk flag not addressed | IEC deactivated | FTP para 2.05(f) |
| Change in details not reported within 30 days | Mismatch at customs or bank; possible action under the policy | HBP para 2.14(b) |
The costliest outcome is usually not the penalty. It is demurrage at the port while goods wait, and a buyer who cancels the order. Keeping the code active avoids both.
Shadab Licence & Registration Expert
Have a question on this topic? Ask Shadab on a free call.
15 Topic 15 of 20
We check each of these before we press submit. Most rejections we see from self-filers come from the first two points.
16 Topic 16 of 20
These changes come from DGFT notices issued in 2025-26 and 2026-27. We file according to the rules in force on the day of filing.
DGFT Trade Notice No. 23/2025-26, dated 6 February 2026, added real-time NPCI checks on bank accounts in new IEC applications and modifications. It builds on Public Notice No. 32/2025-26 dated 20 November 2025. Applicants must declare all active bank accounts linked to their PAN. If any account fails, the application cannot be submitted. For new IECs, a failed check after submission leads to rejection. For modifications, the first failure marks the request deficient so you can correct it.
DGFT's IEC user manual version 4.1 (cover dated February 2026) confirms the ₹500 fee for a new IEC and ₹200 for a modification. It also says an IEC is created only after account validation succeeds.
DGFT Notification No. 27/2026-27, dated 5 August 2026, set up an inventory-based cross-border e-commerce export model under the FTP 2023. An "Exporter-on-Record" buys goods from Indian GST-registered sellers and exports them. The Exporter-on-Record must hold a valid IEC and GSTIN and register with DGFT under the framework.
The April to June update rule in FTP para 2.05(d) continues in 2026. Holders who missed the 2026 window should update now to reactivate the code.
← Previous Next: IEC for Service Exporters, Freelancers and Online Sellers →
17 Topic 17 of 20
Services: the DGFT page says service exports do not need an IEC unless the provider claims benefits under the FTP. A software company or freelancer billing foreign clients can usually receive payments without one. Many still take it, because some banks and platforms ask for it.
Freelancers and individuals: a proprietor applies on their own PAN. You do not need a company. The address can be your home if you have valid proof.
Online sellers: anyone shipping physical goods to buyers abroad needs an IEC, even for small orders sent by courier. From August 2026, the inventory-based export model also requires an IEC for the Exporter-on-Record.
Drop shipping: if goods move from a foreign supplier straight to a foreign buyer without touching India, customs is not involved. An IEC may still help with bank remittance checks. Ask our expert for your case.
Shreya Licence & Registration Expert
Have a question on this topic? Ask Shreya on a free call.
← Previous Next: IEC Registration in Ghaziabad, Delhi NCR and Other States →
18 Topic 18 of 20
IEC is a central registration, so the process and fee are the same in every state. There is no state stamp duty or local licence fee for the code itself.
19 Topic 19 of 20
← Previous Next: Related Services for Importers and Exporters →
Don't have everything? Send what you have on WhatsApp. Our expert will tell you what's missing.
Send documents on WhatsAppReal experts, not a call centre
Your work is handled by experienced professionals who explain every step, check your documents and keep you updated.
Registered company
TaxCaller is run by TaxCaller India LLP (LLPIN AAQ-7388), serving clients since 2018.
Fee told upfront
You know the complete fee, our professional fee and the government fee, before any work starts. No hidden charges.
Support after the work
Notices, renewals, returns and compliance reminders: we stay with your business after the registration is done.
Expert for this topic IEC Registration
Abhinay Rai
Advocate
Abhinay Rai is a Advocate specialising in IEC Registration. The process, documents, timelines and fees on this page are checked against the current rules and government portals, and updated whenever the law, forms or fees change.
IEC registration is the process of getting an Import Export Code from DGFT. The code is mandatory under Section 7 of the Foreign Trade (Development and Regulation) Act, 1992 for anyone importing or exporting goods for business. Customs and banks use it to identify you on every shipment and every foreign payment, so trade stops without it.
Yes. Under para 2.05 of the Foreign Trade Policy 2023, the IEC number is the same as the PAN of the business. However, DGFT issues it only after a separate online application in form ANF-2A. Holding a PAN alone does not make you an importer or exporter. A proprietor's IEC is issued on the owner's own PAN.
The DGFT fee for a new IEC is ₹500, paid online through Bharatkosh. A modification costs ₹200. The yearly update between April and June has no government fee. These amounts are shown in DGFT's IEC user manual. TaxCaller's professional fee is separate and is charged plus GST, with the government fee paid at actual.
With correct documents, the e-IEC is usually issued within 1 to 3 working days. DGFT generates the code automatically once the NPCI bank check succeeds. Delays happen when names on the PAN, bank account and address proof do not match. Transmission to the customs system can take another working day or two after issue.
Usually not. DGFT says service exports do not need an IEC unless the provider wants benefits under the Foreign Trade Policy. A freelancer or IT company billing foreign clients can receive payments without one. Some banks and platforms still ask for it, so many service exporters apply anyway because the cost is low.
Yes. A sole proprietor applies on their own PAN, with Aadhaar or another valid address proof and a bank account. No company, LLP or partnership is needed. The IEC is then issued in the proprietor's name and covers all their branches. If you later form a company, the new PAN will need a fresh IEC.
No. DGFT does not require a GSTIN to issue an IEC. You need a PAN, a bank account and a valid business address. In practice, most goods exporters register for GST soon after, to export under LUT and claim refunds. Importers also need a GSTIN to take credit of the IGST paid at customs.
Your IEC is deactivated under para 2.05(e) of the Foreign Trade Policy 2023. Customs and banks may then hold your shipments and payments. The fix is simple: log in, update or confirm your details, and the code is activated again. The update between April and June every year has no government fee.
No. An IEC has permanent validity under para 2.10 of the Handbook of Procedures, unless DGFT suspends or cancels it. You never apply again for the same PAN. You must still confirm or update your details online every year between April and June. If you skip that update, the code becomes inactive until you complete it.
Yes. Para 2.07 of the Handbook of Procedures exempts imports and exports for personal use that are not linked to trade, manufacture or agriculture. A common permanent code is quoted for such goods. If you import the same items again and again and sell them, customs can treat it as trade and ask for an IEC.
Not always. A new IEC application can be signed with a Class 2 or Class 3 DSC, or with Aadhaar OTP e-sign. Proprietors often use Aadhaar e-sign. Modification requests are signed with the firm's DSC, so companies and LLPs usually keep a valid DSC ready. We set up whichever method suits your entity.
Yes, if you ship physical goods to buyers outside India, even by courier. Global selling programmes on large online marketplaces also ask for it. Under DGFT Notification No. 27/2026-27, dated 5 August 2026, the Exporter-on-Record in the inventory-based e-commerce export model must hold both a valid IEC and a GSTIN.
You can file a surrender request online on the DGFT portal. Under para 2.13 of the Handbook of Procedures, surrender is allowed only after all authorisations and export obligations against the IEC are closed, or have moved to a merged entity's IEC. Once approved, DGFT sends the updated status to customs automatically.
No. Para 2.12 of the Handbook of Procedures allows one IEC for one PAN. That single code covers the head office and every branch, unit and factory. You add branch addresses to the same IEC through a modification. A separate IEC is possible only for a separate legal entity with its own PAN.
Book a free first call to confirm your IEC needs and total cost. Our fee starts at ₹1,499 + GST, and the ₹500 DGFT fee is paid separately at actual.
Mon–Fri 9:00 AM – 6:00 PM, Sat 10:00 AM – 4:00 PM · Your trust is our biggest fee.