How Do You Apply for an IEC Code Online?
- Author:
- Manoj Sharma
- Verified by:
- Editorial team
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- Last modified:
Short answer
You apply for an IEC code online on the DGFT portal at dgft.gov.in. You register, choose Apply for IEC, fill in the ANF-2A form, upload address and bank proof, sign with a DSC or Aadhaar e-sign, and pay the Rs 500 fee. The IEC is auto-generated after the firm's bank account is validated.
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| Anyone importing or exporting goods, unless exempted; service exporters only when claiming Foreign Trade Policy benefits | Foreign Trade (Development and Regulation) Act, 1992, section 7; Foreign Trade Policy 2023, para 2.05; Handbook of Procedures, paras 2.05 and 2.07 to 2.14 | Before the first import or export of goods; IEC details to be updated or confirmed online every year between April and June | Trade in goods without an IEC breaches section 7 of the FT(D&R) Act; an IEC not updated in April to June is de-activated | 8 Oct 2026 |
What is an IEC code and why do you apply for one?
An IEC (Importer-Exporter Code) is a 10-character alphanumeric number that DGFT allots to a business for import and export activity. You apply for one because no export or import of goods can be made without an IEC unless the category is specifically exempted (Foreign Trade Policy 2023, para 2.05).
- Legal basis: Section 7 of the Foreign Trade (Development and Regulation) Act, 1992 says no person shall import or export except under an Importer-exporter Code Number granted by the Director General of Foreign Trade.
- Same as PAN: Since GST was introduced, the IEC number is the same as the firm's PAN, but DGFT still issues it separately on an online application (FTP 2023, para 2.05).
- Services: For export of services or technology, an IEC is needed on the date of rendering the services only if you want benefits under the Foreign Trade Policy (FTP 2023, para 2.05(a); DGFT IEC page).
- Validity: An IEC has permanent validity unless suspended or cancelled, and it covers all branches, divisions, units and factories of the holder (Handbook of Procedures, para 2.10).
- One per PAN: Only one IEC is issued against a single PAN (Handbook of Procedures, para 2.12).
For a plain definition of the code itself, see what is an IEC code. For the body that issues it, see what is DGFT.
Who needs to apply for an IEC code in India?
Any business that imports or exports goods needs to apply for an IEC code, unless it falls in an exempt category listed in the Handbook of Procedures. Service exporters and freelancers need one only when they claim Foreign Trade Policy benefits (FTP 2023, para 2.05).
| Applicant type | IEC needed? | Why | Best for |
|---|---|---|---|
| Exporter or importer of goods (proprietorship, partnership, LLP, company, trust, HUF or society) | Yes | No import or export of goods without an IEC unless exempted (FTP 2023, para 2.05(a)); these firm types can apply (DGFT IEC page) | Businesses shipping physical goods |
| Service exporter or freelancer claiming Foreign Trade Policy benefits | Yes | IEC is necessary on the date of rendering services for availing FTP benefits (FTP 2023, para 2.05(a)) | Service firms that want DGFT scheme benefits |
| Service exporter or freelancer not claiming FTP benefits | Not required by DGFT | DGFT says IEC is not necessary for services exports except when taking FTP benefits (DGFT IEC page) | Freelancers billing foreign clients; check what your AD bank asks for |
| Person importing or exporting goods for personal use | No | Exempt category (iii) in Handbook of Procedures, para 2.07(a) | Individuals with no trade, manufacture or agriculture link |
| Central or State Government ministries and departments | No | Exempt category (ii); permanent IECs listed in HBP para 2.07(b) | Government bodies |
| Small border trade with Nepal, Bhutan or Myanmar (border areas) | No, within limits | Exempt if the CIF value of a single consignment does not exceed Rs 25,000 (HBP para 2.07(a)(iv)) | Very small cross-border consignments |
| Exporter of SCOMET items | Yes | The exemptions do not apply to SCOMET exports, except for government departments (HBP para 2.07) | Dual-use and controlled goods exporters |
How do you apply for an IEC code on the DGFT portal?
You apply for an IEC code by filing form ANF-2A online at dgft.gov.in with the fee and documents, and the IEC is auto-generated (Handbook of Procedures, para 2.08). The steps below follow DGFT's IEC Module User Help File, section 5.
- Register on dgft.gov.in using a valid email address and mobile number, enter the OTPs sent to both, and change the temporary password on first login (DGFT portal registration guide).
- Log in and click Apply for IEC on the dashboard, then choose Start Fresh Application, or Proceed with Existing Application if you saved a draft.
- Fill in General Information: nature of the firm, firm name, PAN, name as per PAN and date of birth or incorporation (checked in real time with the CBDT database), CIN if any, GSTIN if applicable, and the firm's mobile number and email.
- Enter the firm address, city and PIN. The system picks the state, district and jurisdictional DGFT Regional Authority from the PIN. Upload the address proof as a PDF.
- Add branch details, if any, with the GSTIN and address of each branch.
- Enter details of each proprietor, partner, director, karta or managing trustee. For companies, director details are fetched from MCA using the CIN.
- Enter the bank account number, account holder name (same as the firm name), IFSC, bank and branch, and upload a cancelled cheque or bank certificate.
- Fill in Other Details, including preferred export sectors and why you are applying for the IEC.
- Accept the declaration, enter the place, check the application summary and sign with a DSC or Aadhaar e-sign.
- Pay the Rs 500 IEC fee through Bharatkosh, the government payment gateway, and download the receipt.
- Receive the IEC certificate by email, or download it later from Print Certificate under Manage IEC on the portal.
How long does DGFT take to issue an IEC code after the online application?
DGFT issues the IEC code as soon as the firm's bank account is validated, because the IEC is auto-generated. NPCI usually validates a bank account in near real time, within a few seconds, but for some banks it can take up to 2 weeks (IEC User Help File, section 5).
- If validation is In Progress, you can still submit; the application stays under automatic review until the result arrives.
- If validation fails, you cannot proceed, and a submitted application is rejected (IEC User Help File, section 5).
Can you apply for an IEC code if your PAN already has one?
You cannot apply for a second IEC code on the same PAN. The portal stops the application if the firm's PAN has already been used for a PAN-based or numeric IEC (IEC User Help File, section 5). In that case, you link the existing IEC to your login with the Link IEC option and a DSC or Aadhaar (IEC User Help File, section 6).
Does DGFT verify the address given in an IEC application?
DGFT may verify the address. Its IEC page says the address may be physically verified on issuance, and DGFT runs an IEC Address Validation process based on physical delivery and receipt of post at the address (DGFT IEC page).
- DGFT HQ issues guidelines for post-verification of online IECs from time to time (HBP para 2.08(d)).
What happens to an incomplete IEC application?
An incomplete application can be rejected with a specific reason and reopened once the deficiencies are fixed. If the deficiencies are not fixed within 90 days, the application is treated as withdrawn (Handbook of Procedures, para 2.05).
How do you update an IEC code every year?
Every IEC holder must update the IEC details online each year between April and June, and confirm them online even when nothing has changed (FTP 2023, para 2.05(d)). An IEC that is not updated in that period is de-activated, and it is activated again once it is successfully updated (para 2.05(e)).
- IEC details are changed online through Update/Modify IEC on the dashboard, or Services, IEC Profile Management, Update/Modify IEC (IEC User Help File, section 9). The help file does not describe a separate screen for the yearly confirmation, so follow the prompts on your DGFT dashboard.
- Review the general information, address, partner or director details, bank account and other details, and change what is out of date.
- Sign with a DSC or Aadhaar e-sign. The help file lists the fee for an IEC modification as Rs 200, paid through Bharatkosh. It does not say whether a fee applies when you only confirm unchanged details, so check the amount shown on the portal (IEC User Help File, section 9).
- Changes in constitution, address, bank details or other primary details must be updated within 30 days of the change, whatever the month (HBP para 2.14(b)).
What documents do you need to apply for an IEC code?
To apply for an IEC code you need the firm's PAN, an address proof and a cancelled cheque or bank certificate, plus a DSC or Aadhaar e-sign and the fee. Scanned documents must be PDF files of up to 5 MB each (IEC User Help File, section 5; HBP para 2.08(c)).
| Document or detail | What DGFT accepts | Source | Best for |
|---|---|---|---|
| Firm PAN | Active PAN of the firm with name as per PAN and date of birth or incorporation, validated with the Income Tax Department | IEC User Help File, section 5 | All applicants |
| Address proof | Sale deed, rent agreement, lease deed, electricity bill, landline or post-paid mobile bill, MoU or partnership deed | IEC User Help File, section 5 | All applicants |
| Personal ID as address proof | Aadhaar card, passport or voter ID | IEC User Help File, section 5 | Proprietorships only |
| NOC from premises owner | No objection certificate plus the owner's address proof, uploaded as one PDF, when the address proof is not in the firm's name | IEC User Help File, section 5 | Firms working from rented or family-owned premises |
| Bank proof | Cancelled cheque bearing the entity's pre-printed name, or a bank certificate; account holder name must match the firm name | HBP para 2.08(c)(i); IEC User Help File, section 5 | All applicants |
| Proof of establishment | Proof of establishment, incorporation or registration | IEC User Help File, section 5 | Partnerships, registered societies, trusts, HUFs and other entities |
| Signature | Active DSC, or Aadhaar e-sign of a member of the firm | IEC User Help File, section 5 | All applicants |
| Fee | Rs 500 for a new IEC, paid online through Bharatkosh | IEC User Help File, section 5 | All applicants |
What happens if you trade in goods without an IEC code or let the IEC lapse?
Importing or exporting goods without an IEC code breaches section 7 of the Foreign Trade (Development and Regulation) Act, 1992, unless you fall in an exempt category. An IEC that is not updated between April and June is de-activated until it is updated (FTP 2023, para 2.05).
- No IEC: Section 7 bars any import or export except under an IEC granted by the Director General (FT(D&R) Act, 1992). Section 11 of the Act provides for penalties for contravening the Act, its rules and orders, or the export and import policy.
- De-activation: An IEC not updated in the April to June window is de-activated, without prejudice to other action under the FTP (FTP 2023, para 2.05(e)).
- Risk flags: An IEC may be flagged for scrutiny, and if the holder does not address flagged risks in time, the IEC is de-activated (FTP 2023, para 2.05(f)).
- Suspension: Under section 8 of the FT(D&R) Act, 1992, the Director General may suspend or cancel an IEC after notice, for example where the holder has contravened customs or foreign exchange law.
If your IEC has been de-activated for missing the annual update, log in to the DGFT portal and complete the update, since para 2.05(e) of the FTP says a de-activated IEC is activated on successful updation. For a suspended or cancelled IEC, the portal offers Request Revoke Suspension and Request Revoke Cancellation options (DGFT IEC page).
What is the timeline for applying for and updating an IEC code?
The timeline for an IEC code starts before your first import or export of goods, when the IEC must already be in place. After that, IEC details are updated or confirmed online every year between April and June, and any change in primary details is updated within 30 days (FTP 2023, para 2.05; HBP para 2.14).
| Trigger event | Due date | Filed where | Best for |
|---|---|---|---|
| First import or export of goods | Before the shipment (FT(D&R) Act, section 7) | DGFT portal, Apply for IEC (ANF-2A) | New goods exporters and importers |
| Export of services where FTP benefits are claimed | On the date of rendering the services (FTP 2023, para 2.05(a)) | DGFT portal, Apply for IEC (ANF-2A) | Service exporters using DGFT schemes |
| Annual update or confirmation | Every year, April to June (FTP 2023, para 2.05(d)) | DGFT portal, online (FTP 2023, para 2.05(c)) | All IEC holders |
| Change in constitution, address, bank details or other primary details | Within 30 days of the change (HBP para 2.14(b)) | DGFT portal, Update/Modify IEC | Firms that moved office or changed bank or partners |
| Merger, acquisition, inheritance or business transfer creating a new PAN | New IEC against the new PAN within 30 days (HBP para 2.14(e)) | DGFT portal, Apply for IEC and Request for Merger/Demerger | Restructured businesses |
| Deficiency in an IEC application | Fix within 90 days or the application is treated as withdrawn (HBP para 2.05) | DGFT portal, the same application | Applicants who received a deficiency |
| PAN change in an old numeric IEC, or cancellation of an IEC | When needed (HBP para 2.14(c)) | Jurisdictional DGFT Regional Authority | Holders of all-numeric IECs, or holders who want an IEC cancelled |
What mistakes should you avoid when applying for an IEC code?
- Name mismatch: Entering a name that does not match the PAN database. DGFT checks the name, including first, middle and last name, in real time with CBDT (IEC User Help File, section 5).
- Wrong account: Giving a bank account whose holder name differs from the firm name. The account must be in the firm's name and pass NPCI validation before the IEC is generated (IEC User Help File, section 5).
- Missing NOC: Uploading an address proof in someone else's name without the premises owner's NOC in the same PDF.
- Second IEC: Trying to apply again when the PAN already has an IEC. Only one IEC is issued per PAN, so link the existing one instead (HBP para 2.12).
- Skipped update: Assuming an IEC needs no attention after issue. Details must be confirmed every April to June, even when nothing has changed.
- Late changes: Waiting for the annual window to record a new address or bank account. Primary changes are due within 30 days of the change.
- Wrong reason: Applying only because a client asked, when you export only services and claim no FTP benefits. Check with your AD bank and read FEMA rules for freelancers first.
How did we verify this?
Every rule, deadline and form on this page is linked to its official source, checked on the dates below.
- Foreign Trade Policy 2023, Chapter 2 (current revised version v1.2.2), DGFT, Para 2.05 (a) to (f), Importer-Exporter Code (checked 8 Oct 2026)
- Handbook of Procedures, Chapter 2 (July 2026 version), DGFT, Paras 2.05, 2.07 to 2.14 (checked 8 Oct 2026)
- IEC Module User Help File, Version 4.1, DGFT, Section 5 (Applying for New IEC), section 6 (Linking existing IEC), section 9 (Modify IEC) (checked 8 Oct 2026)
- DGFT Portal Registration guide, Steps to register (checked 8 Oct 2026)
- IEC Profile Management page, DGFT, What is IEC; Pre-requisites; Processes in IEC (checked 8 Oct 2026)
- Foreign Trade (Development and Regulation) Act, 1992 (as enacted), DGFT, Sections 7, 8 and 11 (checked 8 Oct 2026)
Frequently asked questions
How much is the government fee for a new IEC code?
The government fee for a new IEC code is Rs 500, according to DGFT's IEC Module User Help File. You pay it online through Bharatkosh, the government payment gateway, after signing the application. If a payment fails, the help file says to wait about an hour for the payment status to reflect (IEC User Help File, section 5).
Is the IEC code number the same as the PAN?
Yes. Since GST was introduced, the IEC code number issued is the same as the firm's PAN. DGFT still issues the IEC separately, so holding a PAN alone does not give you an IEC. You must apply on the DGFT portal and receive the e-IEC (FTP 2023, para 2.05; DGFT IEC page).
Does an IEC code ever expire?
An IEC code does not expire. It has permanent validity unless the competent authority suspends or cancels it (HBP para 2.10). It can, however, be de-activated if you miss the yearly April to June update, and it becomes active again once you complete the update on the DGFT portal.
Can a freelancer get an IEC code without GST registration?
Yes. The IEC application asks for a GSTIN only if applicable, so a freelancer without GST registration can still apply using the PAN, address proof and bank account (IEC User Help File, section 5). Whether you need GST registration is a separate question; see GST registration for exporters.
How can you check the details of any IEC code online?
You can check the details of any IEC code on the DGFT website under Services, View IEC Related Details (HBP para 2.09). New IEC certificates also carry a QR code that can be scanned to verify the certificate online (DGFT IEC page). This helps when a buyer or bank asks you to prove your IEC.
Can you surrender an IEC code you no longer use?
Yes. You can surrender an IEC code online to the issuing authority, which examines the request and, on approval, sends the updated IEC to Customs. Surrender is allowed only if all authorisations and obligations under the IEC are closed, or have been transferred to a new entity after a merger or acquisition (HBP para 2.13).
Does one IEC code cover all branches of a business?
Yes. One IEC code covers all branches, divisions, units and factories of the holder (HBP para 2.10). You add branch details, with each branch's GSTIN and address, in the IEC application. The same IEC also stays valid whether the firm is a DTA, SEZ, EOU, EHTP, STP or BTP unit (HBP para 2.11).