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IEC REGISTRATION ONLINE: STEP-BY-STEP GUIDE (2025)

If you're planning to import or export goods from India, you must have an IEC (Import Export Code). This 10-digit number is issued by the Directorate General of Foreign Trade (DGFT) and is mandatory under the Foreign Trade (Development & Regulation) Act, 1992.
In this guide, we will walk you through the exact steps to apply for IEC online, including legal references, documents needed, common errors, and expert tips.

WHAT IS IEC
Importer-Exporter Code (IEC) is a mandatory business identification number for undertaking import or export of goods from India, issued by DGFT. Post-GST, IEC corresponds with the firm’s PAN, though a separate IEC is still allotted. It is applicable to all business entities including Proprietorships, Partnerships, LLPs, Companies, Trusts, HUFs, and Societies.

PRE-REQUISITES FOR APPLYING FOR IEC
IEC can be obtained by any business entity—Proprietorship, Partnership, LLP, Company, Trust, HUF, or Society. The firm must have a valid PAN, a bank account in its name, and a verifiable address. DGFT may conduct physical verification of the address. Applicants should keep PAN, bank details, and firm details ready before applying.
VALIDITY- Lifetime (No renewal required) but it must be updated annually between April and June to prevent deactivation.

1. ESSENTIAL DOCUMENTS FOR IEC REGISTRATION

Documents for Individual/Proprietor/Partner/Director -
• Copy of PAN Card
• Passport size photograph
• Telephone Bill (In case of Individual)
• Authorization letter (In case of Partnership)
• Authority from other Directors (In case of company)
• Copy of Partnership deed (In case of Partnership)
• Cancelled cheque of individual

Documents for Entity -
• Copy of PAN Card (Firm/Company)
• Property papers (if owned property)
• Rent agreement (If rented property)
• Landlord NOC
• Cancelled cheque of firm
• Electricity/ water bill (Business Place)
• Telephone Bill in the name of business
• Copy of Service Tax returns (For Proprietorship)
LEGAL & REGULATORY FRAMEWORK
The Importer Exporter Code (IEC) is governed by the following key regulations:
1) Foreign Trade (Development and Regulation) Act, 1992 – Establishes the legal basis for regulating imports and promoting exports.
2) Foreign Trade (Regulation) Rules, 1993 – Provides detailed procedures for issuance, suspension, and appeal concerning trade licenses.
3) Information Technology Act, 2000 – Facilitates the online IEC application process through Aadhaar and PAN-based authentication on the DGFT portal.
4) Foreign Trade Policy (2023–2028) – Issued by DGFT, it defines the procedures, documentation, and incentives related to IEC and other trade-related authorizations.

2. DETAILED STEPS OF IEC REGISTRATION

a) Visit the DGFT Website
Go to the official DGFT portal.

b) Navigate to IEC Section
o Click on the ‘Services’ tab on the homepage.
o Select ‘IEC Profile Management’ from the drop-down list.



c) Start the Application Process
o On the new page, click on ‘Apply for IEC’.




o Click ‘Register’ and fill in the required details.
o Click on ‘Send OTP’ to receive a code on your registered mobile/email.
o Enter the OTP and click ‘Register’.



d) Login Credentials
o After successful OTP validation, you will receive a temporary password.
o Use it to log in to the DGFT website and change your password.

e) Filing IEC Application
o Login with your username and password.
o Select ‘Apply for IEC’ from the dashboard.
o Click ‘Start Fresh Application’.
o Enter:
- General business information
- Details of proprietor/partner/director/Karta/managing trustee
- Bank details
- Other required information
o Attach the Digital Signature Certificate (DSC).
o Make the required payment online.

f) Confirmation & Receipt
o After successful payment, you will be redirected to the DGFT portal.
o A payment receipt will be generated — download it for your records.

g) Issuance of IEC Certificate
o The IEC Certificate will be sent to your registered email.
o It can also be downloaded by logging into the DGFT website →

IEC Profile Management → Print IEC.

3. COMMON ERRORS & HOW TO AVOID THEM

ERROR
CAUSERESOLUTION
PAN not matching with databaseMismatch with CBDT dataVerify PAN at incometax.gov.in
Bank details rejectedIFSC error or inactive accountUpload recent cancelled cheque with visible IFSC
Mobile/email not verifiedUnlinked AadhaarLink Aadhaar to mobile/email via UIDAI portal


ILLUSTRATION
Riya wants to export cotton fabric to Dubai. She owns a GST-registered proprietorship.
Documents used: PAN, Aadhaar, GST certificate, Cancelled cheque
Registered on DGFT, filled Form ANF-2A, paid ₹500 online
Received IEC code same day via email
Riya is now legally eligible to export worldwide under her 10-digit IEC!


4. LEGAL PENALTIES FOR NON-COMPLIANCE

The DGFT holds the authority to suspend or cancel an Importer Exporter Code (IEC) if the entity is found to be:

• Providing false or misleading information
• Engaging in prohibited or unlawful trade activities
• Failing to complete mandatory post-registration updates or verification processes
Such suspension can have serious consequences, including disruption of trade operations, loss of export incentives and duty drawbacks, and potential blacklisting by customs authorities or export promotion councils.

5. BENEFITS OF IEC REGISTRATION

- Unlocks International Market: Enables businesses to engage in import and export activities worldwide.
- Minimal Documentation: Simplifies the registration process with minimal paperwork required.
- Lifetime Validity: The IEC remains valid for life, eliminating the need for renewal.
- Reduces Illegal Goods Transportation: Helps in monitoring and preventing the movement of unauthorized goods.
- Avails Several Benefits: Grants access to various government schemes, export incentives, and duty exemptions.
- Enhances Business Credibility: Strengthens the company’s reputation among global trade partners and regulatory bodies.


TAXOSMART EXPERT TIPS

i. Double-check bank IFSC and account name match before uploading
ii. Always use an official email for DGFT registration
iii. Don’t share IEC login credentials—secure your profile
iv. Update DGFT profile yearly even if no changes (as per latest advisory)
v. Consult TaxOSmart for bulk IEC filings and export advisory services

ADDITIONAL INFO

- Document File Format: PDF/JPEG, size under 5MB.
- Fee: Rs.250–Rs.500 depending on updates.
- Renewal: Not required
- Track Status: Use DGFT and ICEGATE portals for updates.

KEY TAKEAWAYS

The Importer Exporter Code (IEC) is an essential requirement for businesses looking to engage in international trade from India. The process is straightforward through the DGFT portal, with minimal documentation and lifetime validity. By keeping your documents updated and ensuring timely annual renewals, you can smoothly continue importing or exporting goods without interruptions.
Whether you're starting small or expanding globally, an IEC helps you access export incentives, government schemes, and strengthens your international business presence. TaxOSmart provides end-to-end support—from drafting documents and filing applications to processing and completing IEC registration smoothly.

With TAXOSMART, your tax return is in safe hands.
Stay informed, stay transparent—and most importantly, stay stress-free. Let us help you file smart and secure your financial peace of mind.

DISCLAIMER
The information contained in this document is prepared by R.J. Soni & Associates and TaxOSmart LLP (hereinafter referred to as RJSA) for information purpose only. It does not constitute any legal advice or tax advice. In no way, this document should be treated as a marketing material or efforts to solicit a client. While we have made every attempt to ensure that the information contained in this document is true, RJSA, its partners and/or any of its employees make no claims / guarantee about its accuracy, completeness, or up-to-date character, or warranty, express or implied, including the warranty of opinions expressed for a particular purpose, or assume any liability or responsibility for the accuracy, completeness, or usefulness of any information available from this document.


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