Quick answer
What is an import export code and how much does it cost?
An import export code is a 10-digit number linked to your PAN and issued online by the Directorate General of Foreign Trade (DGFT). You need it to clear imports or ship exports. The government fee is ₹500, paid once. The IEC must be updated every year between 1 April and 30 June, or DGFT deactivates it.
- Issued online by DGFT
- ₹500 one-time government fee
- 10-digit code linked to the business PAN
- Annual update: 1 April to 30 June, free
What is an import export code and who needs it?
The import export code is the identity customs, banks and DGFT use to recognise an importer or exporter. If your business brings goods into India, sends goods out, or receives foreign payments for exports, you will usually be asked for it before the first shipment or remittance.
In Delhi, typical applicants include:
- garment and handicraft exporters shipping to buyers abroad;
- electronics, auto parts and hardware traders importing stock;
- e-commerce sellers starting to ship orders outside India;
- manufacturers in industrial areas who import machinery or raw material;
- software and service businesses that want export benefits recorded against their IEC.
The code follows the PAN. A proprietor's IEC sits on the proprietor's PAN; a company or LLP applies on its own PAN.
What documents are needed for IEC registration?
IEC registration is light on paperwork. You need the business PAN, address proof for the business, bank details, and the identity of the person applying. The DGFT portal checks PAN details online, so the name must match exactly.
| Item | Notes |
|---|---|
| PAN of the business (or proprietor) | The IEC is linked to this PAN |
| Aadhaar or other ID of the applicant | For login and signing on the DGFT portal |
| Address proof of the business premises | Rent agreement, utility bill or ownership papers |
| Bank account details | A cancelled cheque or bank certificate is usually asked for |
| Mobile number and email | OTPs and DGFT messages go here |
| Digital signature or Aadhaar e-sign | To sign the application online |
Check the current list on dgft.gov.in before you apply; the portal shows the exact uploads it needs.
Need help with import export code (IEC) registration? Talk to a chartered accountant in Delhi today. First call is free.
How to apply for IEC registration on the DGFT portal
IEC registration is fully online and does not need an office visit. Once the application is complete and the fee is paid, the e-IEC certificate can be downloaded from the portal.
- 1
Register on dgft.gov.in
Create a user account with the mobile number and email you will keep long term.
- 2
Start the IEC application
Choose the apply-for-IEC service and enter PAN, entity and address details.
- 3
Add bank and branch details
Enter the bank account and upload the bank proof the form asks for.
- 4
Pay ₹500 and sign
Pay the fee online and sign with a digital signature or Aadhaar e-sign.
- 5
Download the e-IEC
Save the certificate PDF and share the code with your customs broker and bank.
What is the IEC fee and how long is it valid?
The government fee for a new import export code is ₹500, paid once at the time of application. There is no renewal fee, but the code stays active only if you complete the free annual update every year. Fees for amending IEC details are reported differently by different sources.
| Item | Government fee | Timing |
|---|---|---|
| New IEC | ₹500 (one time) | At application |
| Annual update | Free | Every year, 1 April to 30 June |
| Amendment of details | Check the DGFT portal | Whenever details change |
Sources: dgft.gov.in (official portal); secondary summaries at xflowpay.com and taxaj.com, checked October 2026. Secondary sites disagree on the amendment fee, so confirm it on the portal.
What is the IEC annual update rule?
Every IEC holder must confirm or update their IEC details on the DGFT portal between 1 April and 30 June each year, even if nothing has changed. If you skip the window, the IEC is deactivated and shipments or bank remittances against it can be held up.
The update is free. You log in, review the details, correct anything that has changed (address, bank, partners or directors, contact numbers), and submit. If nothing has changed, you still confirm.
Put a reminder for the first week of April every year. Exporters often learn of deactivation only when their customs broker reports a problem at the port, which is the worst time to find out.
What if the IEC is already deactivated?
Log in to the DGFT portal and complete the pending update; the portal guides you through reactivating the code. Your customs broker and bank may need confirmation that the IEC is active again before they process new entries.
After the IEC: GST, LUT and export refunds
The IEC lets you trade across borders, but the tax side is handled separately under GST. Most exporters and importers need the following in place too:
- GST registration, so that import duty credits and export refunds can flow. See GST registration.
- A Letter of Undertaking, which lets you export without paying IGST up front. Our LUT filing for exporters page covers the yearly filing.
- GST refund claims for exporters who pay IGST or build up input credit. See GST refund.
An IEC is not a tax registration and has no periodic return. Your compliance load comes from GST, customs and foreign exchange rules, not from the code itself.
IEC registration in Delhi: local points
Delhi has no separate IEC process; every application goes through the national DGFT portal. The local differences are in who applies and how their paperwork looks.
- Wholesale traders in Old Delhi and Sadar Bazar who import goods often run as proprietorships, so the IEC sits on the owner's PAN. Keep the shop address on GST and IEC identical. Traders there can read our CA in North Delhi page.
- Garment exporters around Okhla and Naraina change addresses as they grow. Update the IEC whenever the premises change, not only in the April to June window.
- Many Delhi buyers use a customs broker at ICD Tughlakabad or the airport cargo terminal. Give the broker your current IEC and confirm the annual update each year.
Common IEC mistakes Delhi businesses make
Most IEC problems come from mismatched details or a missed update window, not from the application itself. Avoid these and the code rarely causes trouble.
- Name mismatch. The name on PAN, GST, bank account and IEC should read the same. A missing "Pvt Ltd" or a spelling change can stall a bank remittance.
- Old address. Moving from a Chandni Chowk shop to a Narela warehouse without updating the IEC causes queries at customs.
- Forgotten login. The DGFT account is often opened on an employee's or old consultant's mobile number. Keep it on a number the owner controls.
- Skipping the update because nothing changed. Confirmation is still required every year.
- Paying unofficial sites. Apply only on dgft.gov.in; private pages that look official charge for something you can do yourself.
How CA in Delhi helps with your import export code
We prepare the IEC application, check that PAN, GST and bank details match, and set up the annual update reminder so the code does not lapse. Online platforms advertise IEC packages from about ₹499 plus government fees (seen October 2026). You receive our fixed fee in writing first.
IEC work usually comes bundled with GST registration, LUT filing and bookkeeping for export invoices. Moneymji and Khubchandani & Co. both publish GST registration and return work, which is where most IEC holders need ongoing support. Compare the three listed firms on our list of CA firms in Delhi. Call or WhatsApp +91 99114 92897, Monday to Saturday, 10 am to 7 pm.
Frequently asked questions
Is IEC required if I already have GST registration?
Yes, in most cases. GST registration and the IEC are separate registrations under different authorities: GST is a tax registration, while DGFT issues the IEC for foreign trade. Customs and banks ask for the IEC on import and export documents, so having a GSTIN does not replace it.
How long is an IEC valid?
An IEC has no fixed expiry and no renewal fee. It stays valid as long as you complete the free annual update between 1 April and 30 June each year. If you skip the update, DGFT deactivates the code until you complete it.
What is the government fee for IEC registration?
The government fee for a new IEC is ₹500, paid once online at the time of application on the DGFT portal. The annual update is free. Professional fees, if you use a consultant, are separate and should be agreed before work starts.
Is there any tax on the import export code?
No. The IEC is an identification number, not a tax. Customs duty, IGST on imports and GST on supplies apply to the goods or services you trade, and they apply whether or not the trade is large. The code itself carries only the one-time ₹500 fee.
Do I have to file returns for my IEC?
No periodic returns are filed for the IEC itself. The only yearly task is the annual update between 1 April and 30 June. Your GST returns, customs filings and foreign exchange reporting continue separately as part of normal trading.
How do I change details on my IEC?
Log in to the DGFT portal and use the modification service to update the address, bank, partners, directors or contact details. Secondary sources quote different amendment fees, so check the fee shown on the portal before paying. Keep the IEC details aligned with your GST and bank records.
Can an individual or proprietor get an IEC?
Yes. Because the code is linked to PAN, a proprietor applies using their own PAN and business address. A partnership firm, LLP or company applies on the entity's PAN. Since the code follows the PAN, a proprietor running two shops normally works with one IEC, not one per shop.
How long does IEC registration take?
The application can be completed online in a single sitting if your PAN, address and bank details are ready. Once the fee is paid and the form is signed, the e-IEC is usually available on the portal quickly. Mismatched PAN names are the usual cause of delay.
Do online sellers shipping abroad need an IEC?
Generally yes, if you are the exporter on record for the shipments. Marketplaces and logistics partners that handle cross-border orders usually ask for the seller's IEC during onboarding. Check the marketplace's own seller rules for the exact requirement.