Business Registrations & Compliance#086

Understanding Import Export Code (IEC) application

Apply for an IEC from DGFT before making your first import or export transaction.

At a glance

Jurisdiction

Central — Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry, Government of India; applicable across India

Who applies

Any individual, firm, company, LLP, trust, HUF, or other legal entity intending to import goods into India or export goods / services from India

Typical time

1–3 working days for online applications; IEC is issued online and available for download immediately after approval

Fee

₹500 government application fee (paid online via DGFT portal)

Who should use this process

  • Any legal entity with a valid PAN card is eligible to apply for IEC
  • The applicant must have an operational current bank account in the name of the firm/company/individual
  • IEC is not required for import/export of goods for personal use not connected with trade, manufacture, or agriculture
  • Individuals can apply in their personal name (for proprietorships or individual exporters)

Who does NOT need to apply

  • Central Government and State Government departments are exempt from obtaining IEC
  • Persons importing/exporting goods for personal use (not for business) are exempt
  • Import/export of certain notified goods (e.g., under special advance authorisation or for units in SEZ) may have alternate procedures
  • IEC is not required for export of services (no physical goods involved) if the exporter is not claiming any benefits under the Foreign Trade Policy

Documents required

#DocumentType neededPurpose
1PAN card of the applicant (individual / company / firm)Self-attested CopyPrimary identity and tax identification; PAN is also the IEC number from 2020 onwards
2Aadhaar card / Voter ID / Passport of the proprietor / director / partnerSelf-attested CopyIdentity proof of the authorised signatory / applicant
3Proof of business address (electricity bill / telephone bill / rent agreement / bank statement not older than 3 months)Self-attested CopyConfirms the registered business address in India
4Bank certificate or cancelled cheque of the firm's current bank accountOriginalConfirms the bank account details of the business; required for linking IEC to the bank account for export remittances
5Certificate of Incorporation / Partnership Deed / LLP Agreement (for non-proprietorships)(optional)Required for companies, LLPs, partnership firms, and trusts; not required for sole proprietorsSelf-attested CopyProof of the legal entity of the applicant
6Digital photograph of proprietor / managing director / partner (passport-size)Soft copy (PDF)Uploaded as part of the DGFT IEC application form

Original documents: Carry originals only for in-person visits — do not hand them over permanently unless explicitly required.

Step-by-step guide

  1. 1

    Create applicant account on DGFT portal

    Online

    Visit the DGFT portal at dgft.gov.in. Click on 'Services > IEC > Apply for IEC'. Register an account using PAN, mobile number, and email address. Verify OTP sent to registered mobile. Log in to proceed.

    30 minuteshttps://www.dgft.gov.in
  2. 2

    Fill IEC application form (ANF 2A)

    Online

    Fill the online IEC application form (ANF 2A) on the DGFT portal. Enter applicant details: name (as on PAN), PAN, business type, establishment date, business address, bank account details (current account), and nature of business (importer/exporter/both). Add directors/partners/proprietor details.

    30–60 minuteshttps://www.dgft.gov.in
  3. 3

    Upload supporting documents

    Online

    Upload scanned copies of the required documents: PAN card, address proof of business, identity proof of proprietor/director, bank certificate or cancelled cheque, and photograph. File size limits apply for each document.

    15–30 minuteshttps://www.dgft.gov.in
  4. 4

    Pay ₹500 application fee

    Online

    Pay the ₹500 IEC application fee via net banking, debit card, credit card, or UPI on the DGFT portal. A payment receipt is generated automatically.

    10 minuteshttps://www.dgft.gov.in
  5. 5

    Digital signing and submission

    Online

    The completed and verified application form must be digitally signed using a DSC (Digital Signature Certificate) or Aadhaar-based e-sign before submission. Submit the signed application.

    15 minutes
  6. 6

    Automated verification and IEC allotment

    Online

    The DGFT portal auto-verifies the PAN with the Income Tax database and the bank account details with the bank's records. If verification is successful, the IEC (which is the PAN number itself since 2020) is allotted and the e-IEC Certificate is available for download.

    Immediate to 3 working daysDGFT Regional Authorityhttps://www.dgft.gov.in
  7. 7

    Update IEC annually and maintain profile

    Online

    IEC holders must update their profile on the DGFT portal annually between April and June each year (even if there is no change). Failure to update results in deactivation of the IEC, blocking all import/export transactions.

    Annual; 30 minuteshttps://www.dgft.gov.in

Government officers involved

DGFT Regional Authority (RA)

Directorate General of Foreign Trade, Ministry of Commerce and Industry

Step 6 (for manual review if auto-verification fails)

Reviews IEC applications where auto-verification fails, resolves discrepancies, and issues or rejects IEC

Government portals

DGFT Portal

https://www.dgft.gov.in

Applying for IEC, updating IEC profile, tracking application status, downloading e-IEC Certificate, and applying for export-related schemes (MEIS, RoDTEP, etc.)

ICEGATE — Indian Customs EDI Gateway

https://www.icegate.gov.in

Filing import / export declarations (Bills of Entry and Shipping Bills) using IEC; real-time cargo tracking

Things to watch out for

Annual IEC profile update is mandatory — non-update deactivates IEC

Since 2021, DGFT requires every IEC holder to mandatorily update or confirm their IEC profile on the DGFT portal every year between April 1 and June 30. Failure to do so deactivates the IEC, making it impossible to import or export until the profile is reactivated. Reactivation requires submission of a deactivation letter from DGFT.

IEC is the PAN number — but a separate e-IEC certificate must be downloaded

Since 2020, the IEC number is the same as the applicant's PAN. However, just having a PAN does not mean you have an IEC. You must formally apply on the DGFT portal and obtain the e-IEC Certificate, which customs and banks require as proof of IEC.

Bank account in the business name is mandatory

The bank account linked to the IEC must be in the name of the business entity (company, firm, or individual proprietor's name if the business is a proprietorship). A personal savings account cannot be used. Ensure the current account is in the correct entity name before applying.

IEC is needed for FIRC and export remittances

Banks require a valid IEC to process export remittances and issue Foreign Inward Remittance Certificates (FIRC). Without an active IEC, payment received in foreign currency for exports cannot be repatriated legally through the banking channel.

Some export/import items require additional licences beyond IEC

Certain goods (arms, ammunition, narcotics, chemicals, dual-use items under SCOMET list) require special licences from DGFT or other agencies in addition to the IEC. Importing or exporting restricted goods with only an IEC and no specific licence is an offence under the Foreign Trade (Development and Regulation) Act.