Foreign Subsidiary

How to Apply for an Import Export Code (IEC) Online

Ten minutes on the DGFT portal, no fee worth mentioning, and nothing moves across an Indian border without it. The ANF-2A process, the documents, and the annual update that deactivates your code if you skip it.

Fastlegal Team13 Oct 20265 min read

An Import Export Code is a ten-digit code issued by the Directorate General of Foreign Trade, and it is the single prerequisite for moving goods across an Indian border. Customs will not clear an import or an export without one, and a bank will not process the related remittance.

The application is genuinely quick. The part that trips people up is the annual update — a requirement most holders have never been told about, which silently deactivates codes every July.

Who needs one, and who does not

You need an IEC to:

  • import goods into India
  • export goods from India
  • claim benefits under the Foreign Trade Policy
  • in practice, satisfy your bank on an export or import remittance

You do not need one for:

  • imports or exports for personal use not connected with trade, manufacture or agriculture
  • imports and exports by central or state government ministries and departments, and certain notified charitable institutions

A key structural point: the IEC is issued against a PAN, and one PAN can hold only one IEC. A proprietor who already has an IEC for one business cannot take a second for another.

Documents you need

Short list, and all of it uploaded as scans:

  • PAN of the applicant entity — or of the proprietor, for a proprietorship
  • Aadhaar of the proprietor, partner, director or authorised signatory, with the mobile linked for OTP
  • proof of the business address — sale deed, lease or rent agreement, or a current utility bill; where the premises are not in the applicant's name, a no-objection certificate from the owner
  • a cancelled cheque or the bank certificate for the entity's current account, in the prescribed format
  • certificate of incorporation, partnership deed or LLP agreement, by constitution
  • a Class 3 DSC or Aadhaar-based e-sign for the authorised signatory

The bank account has to be in the entity's name, matching the PAN. An application against a proprietor's savings account, or a company applying with a director's personal account, is the most common reason an IEC application comes back.

The step-by-step

  1. Go to dgft.gov.in and choose Services → IEC → Apply for IEC.
  2. Register on the portal as a new user, selecting the right user category, and verify the email and mobile with OTPs. Keep these credentials — this is also the login you will need every April for the annual update.
  3. Open Apply for IEC and complete form ANF-2A:
  • General information — PAN, entity name as per PAN, nature of concern, category of exporter or importer, date of incorporation or birth;
  • Proprietor, partner or director details — PAN, Aadhaar, DIN where applicable;
  • Address — the branch to be shown as the principal place, with the address proof;
  • Bank details — account number and IFSC, with the cancelled cheque or bank certificate;
  • Other details — the preferred activity sector, and the ITC(HS) codes of the goods you expect to deal in;
  • Declaration — including the declaration that none of the specified disqualifications apply.
  1. Pay the application fee — nominal, payable online.
  2. Sign and submit with the DSC or Aadhaar e-sign of the authorised signatory.
  3. The IEC is generated, typically the same day or within a working day or two, and the certificate is available to download from the portal. It is also transmitted to customs and to the DGFT systems automatically.

The annual update — the thing that catches people

Since the requirement was introduced, every IEC holder must confirm or update their IEC details electronically every year, between April and June, whether or not anything has changed.

An IEC not updated in that window is deactivated. A deactivated IEC means:

  • customs will not clear your consignment;
  • your bank may hold the related remittance;
  • scheme benefits are unavailable.

Reactivation is simple — log in, complete the update, and the code is restored with no penalty. The cost is not the process but the timing: it is almost always discovered when a container is already at the port.

Put "update IEC" in your calendar for April, every year. It is the cheapest item of annual compliance you will ever do, and the only one that can stop a shipment.

What else goes with it

An IEC alone is not a complete export setup. Depending on what you do, you will also need:

  • GST registration — compulsory for anyone making inter-state taxable supplies of goods; exports are zero-rated supplies and have to be reported in your returns;
  • an LUT (letter of undertaking) in RFD-11, if you want to export without paying IGST and then claiming a refund. Filing an LUT is the standard route for a regular exporter, and it is renewed each financial year — our GST LUT filing service covers it;
  • RCMC — a Registration-cum-Membership Certificate from the relevant Export Promotion Council, required to claim most Foreign Trade Policy benefits;
  • AD code registration — your bank's Authorised Dealer code, registered at each port you ship from. Without it the shipping bill cannot be filed at that port;
  • product-specific approvals — FSSAI for food, a drug licence for pharmaceuticals, BIS, wildlife or other clearances depending on the ITC(HS) classification of your goods.

What if something goes wrong?

  • Name mismatch with PAN — the entity name must match the income tax record exactly. Correct the form, not the PAN record, unless the PAN record is genuinely wrong.
  • Aadhaar OTP not received — the mobile is not linked to that Aadhaar. This must be fixed at an Aadhaar centre; the portal cannot work around it.
  • Bank certificate rejected — it must be on the bank's letterhead in the prescribed format, with the account in the entity's name. A cancelled cheque is accepted only if it is pre-printed with the entity's name.
  • Address proof not in the entity's name — supply the owner's NOC with their document.
  • Already have an IEC against this PAN — you cannot have a second. Modify the existing one to add the branch or activity instead.
  • Details have changed — modify the IEC on the portal. There is no fee for a modification, and an update also satisfies the annual requirement for that year.
  • IEC deactivated — complete the annual update. Immediate, free, and automatic.

Frequently asked questions

Do I need an IEC to export services?

For most service exports an IEC is not strictly required to receive payment, but you will need one to claim benefits under the foreign trade policy, and many banks ask for it when handling export remittances. If you export services and intend to claim any scheme benefit, get it.

Can a proprietor get an IEC?

Yes. A proprietorship, partnership, LLP, company, HUF, trust or society can all hold an IEC. For a proprietorship the code is issued against the proprietor's PAN, which means one IEC per PAN — a proprietor cannot hold two.

How long is an IEC valid?

For life, with no renewal fee — but it must be **updated electronically every year between April and June**, even if nothing has changed. An IEC not updated in that window is deactivated, and customs will not clear a consignment against a deactivated code.

What if my IEC has been deactivated?

Log in to the DGFT portal and complete the update. Reactivation on a successful update is automatic and immediate, with no penalty. The problem is not the process, it is discovering it at the port with a container waiting.

A note on accuracy. This post reflects the law as we understood it on 13 Oct 2026. Indian tax and corporate law changes often, and nothing here is advice for your specific case — check the current position, or ask us, before you act on it.

Let our team handle import export code (iec) registration

Get the 10-digit IEC from DGFT that every importer and exporter of goods needs. 1–3 working days. Hand it over and upload your documents straight away — we confirm a fixed fee once we have seen what is involved, and nothing is charged until you approve it.

Prefer we come to you?

Read next