What Is an IEC Code?

An IEC is a business identification number for foreign trade. DGFT describes it as a key business identification number that is mandatory for export from India or import to India. It can be taken by any firm structure, including proprietorship, partnership, LLP, limited company, trust, HUF or society. To apply, DGFT lists a firm PAN, a bank account in the firm's name and a valid address as prerequisites. Service exporters are treated differently. DGFT says an IEC is not necessary for services exports, except when the service provider is taking benefits under the Foreign Trade Policy. That makes the question of need depend on what you export and which benefits you claim.

For example, a freelance translator who invoices overseas clients for services and claims no Foreign Trade Policy benefit may not need an IEC. A trader shipping handicrafts abroad needs one for exports of goods.

• Goods exports: The IEC is mandatory for exporting goods from India, per DGFT's IEC page.
• Service exports: DGFT states that an IEC is not necessary for services exports unless Foreign Trade Policy benefits are taken. Check this before you apply.
• Bank compliance: Banks may ask for the IEC when handling goods export documents. Ask your AD bank what it needs for your transactions.
• GST and tax: The IEC is a DGFT registration. It is separate from GST registration and from income tax registration, and one does not replace the others.

An IEC is applied for on the DGFT portal using business details. Once issued, the number is quoted on export and import documents.

1. Decide whether your exports need an IEC based on goods or services and any benefits you claim.
2. Keep the firm PAN, a bank account in the firm's name and a valid address ready.
3. Apply on the DGFT portal.
4. DGFT may physically verify the address on issuance, as its IEC page notes.
5. Use the IEC on trade documents once issued.

You apply for an IEC on the DGFT portal. DGFT lists a firm PAN, a bank account in the firm's name and a valid address as prerequisites. For the full steps, see the dedicated guide.

1. Open the IEC section of the DGFT portal at dgft.gov.in.
2. Prepare the firm PAN, bank account details and address proof.
3. Fill in the application with the firm's details.
4. Submit the application and note the reference.
5. Check the issued IEC and keep it with your records.
6. Read the step by step process in the IEC application guide and the IEC for freelancers page.

• Needed for all: Many freelancers assume every exporter needs an IEC. DGFT says it is not necessary for services exports unless benefits under the Foreign Trade Policy are taken.
• Same as GST: The IEC is issued by DGFT and GST registration is separate.
• Only companies: DGFT lists proprietorships and other structures too.
• One time forever: Do not assume it never needs attention. Check the DGFT portal for any update requirements.

• DGFT: The government body that issues the IEC.
• RCMC: A registration certificate from an export promotion council.
• Shipping bill: The customs document for goods exports.
• AD code: A code linking export documents to an AD bank.
• EDF: The declaration form for exports.

Every rule and definition on this page is linked to its official source, checked on the dates below.

1. DGFT IEC Profile Management, What is IEC, applicability, prerequisites (checked 9 Oct 2026)