Menu
CLOSE
  • 02772241527 info@mjccllp.com
  • 103,Platinum Square Complex, Himatnagar,Gujarat,India
  • 09:30 am – 07:30 pm Monday to Saturday
  • Get A Quote

Importer Exporter Code (IEC)

Scheme Overview

IEC is a 10 Digit alpha-numeric number issued by Director General of Foreign Trade(DGFT). Any person/entity willing to do Import & Export business is required to have an IEC number. IEC is a primary requirement by Govt. of India to identify the Importing/Exporting firm/company/LLP etc.

Benefits of IEC

  • There are various benefits for businesses doing Foreign Trade from various departments
  • To obtain those benefits the business firm has to have an IEC number
  • Benefits are bestowed from the below departmentsDGFT (Director General of Foreign Trade)CustomsExport Promotion Councils etc.,

Validity of IEC

  • Validity is for lifetime unless cancelled by the competent authority
  • Validity of IEC for EOUs / SEZs: IEC will remain valid irrespective of a firm’s status as a DTA unit or an EOU or a SEZ/ EHTP/STP/BTP unit.
  • In case the firm is de-bonded and converted to a DTA following procedure needs to be followedAn unit which is an EOU or in SEZ/EHTP/STP/BTP after de-bonding will not surrender the IEC obtained from its jurisdictional Deputy Commisioner, SEZ.The jurisdictional DC, SEZ will send the original IEC file to concerned RA of DGFT after de-bondingRA becomes the custodian of such file and will allow de-bonded unit to make necessary modification in IEC.The de-bonded unit will be eligible for benefits from the RA as per FTP.

Exemptions for IEC

  • IEC is compulsory for import and /or exports. However, the following categories of importers or exporters are exempted from obtaining IEC.
  • Ministries /Departments of Central or State Government
  • Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture
  • Importers covered by clause 3(1) [except subclauses (e) and (l)] and exporters covered by clause 3(2) [except sub-clauses (i) and (k)] of Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993.
  • Persons importing/exporting goods from/to Nepal, Myanmar through Indo-Myanmar border areas and China (through Gunji, Namgaya Shipkila and Nathula ports), provided CIF value of a single consignment does not exceed Indian Rs.25,000. In case of Nathula port, the applicable value ceiling will be Rs. 1,00,000/-

Foreign Trade Policy

  1. An IEC is a 10-character alpha-numeric number allotted to a person that is mandatory for undertaking any export/import activities. With a view to maintain the unique identity of an entity (firm/company/LLP etc.), consequent upon introduction/implementation of GST, IEC will be equal to PAN and will be separately issued by DGFT based on an application.
    1. Application for obtaining IEC may be filed online in ANF 2A with applicable fees and submitted with digital signature.
    2. When an e-IEC is approved by the competent authority, applicant is informed through e-mail that a computer generated e-IEC is available on the DGFT website. By clicking on “Application Status” after having filled and submitted the requisite details in “Online IEC Application” webpage, applicant can view and print his e-IEC.
    3. Theapplicantmaysubmitonlineapplicationwiththefollowingdetails/documents (scanned copies to be submitted/ uploaded) along with the IEC application:
      1. Digital photograph of the signatory applicant;
      2. Copy of the PAN card of the business entity in whose name Import/Export would be done (Applicant individual in case of Proprietorship firms);
      3. Cancelled cheque bearing entity’s pre-printed name or Bank certificateinprescribedformatANF-2A(I)
    4. For modification in IEC, applicants may submit online application through digital signature (Class-II or Class-III), by paying applicable fees and uploading requisite documents, corresponding to the changes sought.
  2. No Export/Import without IEC:
    1. No export or import shall be made by any person without obtaining an IEC number unless specifically exempted.
    2. Exempt categories and corresponding permanent IEC numbers are given in Para 2.07 of Handbook of Procedures.

Hand Book Of Procedures

IEC Number Exempted Categories

  1. IEC is compulsory for import and/or exports. However, the following categories of importers or exporters are exempted from obtaining IEC.
Sl. No. Categories Exempted from obtaining IEC
(i) Importers covered by clause 3(1) [except sub-clauses (e) and (l)] and exporters covered by clause 3(2) [except sub-clauses (i) and (k)] of Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993.
(ii) Ministries/Departments of Central or State Government.
(iii) Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture.
(iv) Persons importing/exporting goods from/to Nepal; Bhutan; Myanmar (through Indo-Myanmar border areas); and China (through Gunji, Namgaya Shipkila and Nathula ports), provided that the CIF value of single consignment of import/export of goods from/to Nepal; Bhutan and Myanmar (through Indo- Myanmar border areas) does not exceed Indian Rs. 25,000/-; and in the case of China,(a)for import/export of goods through Gunji and Namgaya Shipkila, CIF value of single consignment does not exceedIndianRs.1,00,000/-; and(b)for import/export of goods through Nathula, CIF value of single Consignment does not exceed Rs.2,00,000/-.

Further, exemption from obtaining IEC shall not be applicable for export of Special Chemicals, Organisms, Materials, Equipments and Technologies (SCOMET) as listed in Appendix – 3, Schedule 2 of ITC (HS) except in case of exports by category (ii) above.

  1. Following permanent IEC numbers shall be used by non – commercial PSUs and categories or importers/exporters mentioned against them for import/export purposes:

 

Sr.
No.		 Permanent IEC Categories of Importer /Exporter
1 AMDCG0111E All Ministries / Departments of Central Government and agencies wholly or partially owned by them.
2 ADSGA0129E All Departments of any State Government and agencies wholly or partially owned by them.
3 DCUNO0137E Diplomatic personnel, Counsellor officers in India and officials of UNO and its specialized agencies.
4 IABBR0145E Indians returning from/going abroad and claiming benefit under Baggage Rules.
5 IIHIE0153E Persons/Institutions/Hospitals importing or exporting goods for personal use, not connected with trade or manufacture or agriculture.
6 IIEGN0161E Persons importing/exporting goods from/to Nepal
7 IIEGM0170E Persons importing/exporting goods from/to Myanmar through Indo-Myanmar border areas
8 IFFIE0188E Ford Foundation.
9 ATAEF1096E Importers importing goods for display or use in fairs/ exhibitions or similar events under provisions of ATA carnet. This IEC number can also be used by importers importing for exhibitions/fairs as per Paragraph 2.63ofHandbook of Procedures
10 IDNBG1100E Director, National Blood Group
11 ICIRN1126E Individuals/Charitable Institution/Registered NGOs importing goods, which have been exempted from Customs duty  under Notification issued by Ministry of Finance for bonafide use by victims affected by natural calamity.
12 IIEGC1134E Persons importing/exporting permissible goods as notified from time to time, from /to China through Gunji, Namgaya Shipkila and Nathula ports, subject to value ceilings of single consignment as given in Paragraph 2.07 (iv)above.
13 NCIEE1169E Non-commercial imports and exports by entities that have been authorized by Reserve Bank of India.

Application for IEC

  1. Exporters/Importers shall file an online application in ANF 2A format for grant of e-IEC with digital signatures along with requisite documents and paying the applicable fee. The facility of filing online application for IEC is also available through – biz portal of DIPP.

 

  1. Deficiency in the application form has to be removed by re-logging onto the “Online IEC application” on DGFT website and resubmitting the form along with the requisite documents.

IEC Format
An IEC will be issued in prescribed format (ANF 2(A) (II)). A copy of such IEC shall be endorsed to concerned banker (as per details given in ANF 2A). Such endorsement should ordinarily be done using emails.

Validity of IEC
An IEC allotted to an applicant shall have permanent validity unless cancelled by the competent authority. The IEC will cover all branches/divisions/units/factories of the applicant.

Validity of IEC for EOUs/SEZs
An IEC will remain valid irrespective of a firm’s status as a DTA unit or an EOU or a SEZ/EHTP/STP/BTP unit and the procedure to be followed in case a firm/unit is de-bonded and converted to DTA is as under:

  1. A unit which is an EOU or in SEZ/EHTP/STP/BTP after de-bonding will not surrender the IEC obtained from its jurisdictional DC, SEZ.
  2. The jurisdictional DC, SEZ will send the original IEC file to concerned RA of DGFT after de-bonding.
  3. RA becomes the custodian of such file and will allow de-bonded unit to make necessary modification in IEC.
  4. The de-bonded unit to be eligible for benefits from the RA as per FTP.

 

One PAN-One IEC
Only one IEC shall be issued against a single PAN. Multiple IECs against a single PAN stands deactivated suo-motu after 31.03.2015.

Surrender of IEC
If an IEC holder does not wish to operate allotted IEC, he may surrender the same to the issuing authority. On receipt, the issuing authority shall immediately cancel the IEC and electronically transmit it to DGFT and Customs authorities.

Modification of IEC

  1. Modifications in e-IEC’s/ IEC’s can  be  done  online  only.  Applicants seeking modification in their IEC’s may log on to dgft.nic.in and click on Importer Exporter Code (IEC) under Quick Links and select “Modify your IEC” to amend their e-IEC’s and IEC’s in physical format by paying requisite fees and submitting requisite documents to the concerned jurisdictional RA, from where IEC was originally issued. List of RAs, along with their jurisdiction is given in Appendix 1A.
  2. An application for modification may be made for change in details like name, address, constitution, ownership in Proprietorship firms, change in nature of the firm e.g. from proprietorship to partnership etc.
  1. RAs shall consider applications seeking modification in IEC, involving change in PAN, by ensuring that liabilities of the previous applicant/applicant firm are transferred to the new applicant/applicant firm whose PAN will be reflecting in the modified IEC. RAs must also share the modified IEC, with the changed PAN incorporated in it, with all concerned authorities.
  2. RAs shall also take cognizance of the applications digitally signed by power of attorney holders/authorized signatories.

 

Modifications/ Change in Branch Office/ Head Office/ Registered Office Address in IEC involving a shift in jurisdictional RA

When an IEC holder seeks modification/ Change of Branch Office/ Head Office/Registered Office address in its IEC and which involves a shift in its jurisdictional RA, a request to that effect will have to be made to RA concerned under whose jurisdiction the applicant exists.

On the basis of this request, the RA (Custodian of the IEC File till now) will process such requests and amend IEC, if found appropriate, under intimation to the RA under whose jurisdiction the applicant wants transfer. The new RA shall allow the person in its new address to carry out necessary functions and also apply for eligible benefits as per FTP.