Import Export (IE) Code is a registration required for persons importing or exporting goods and services from India. IE Code is issued by the Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industries, Government of India. IE Codes when issued can be used by the entity throughout its existence and doesn’t require any renewal or filing. Therefore, it is recommended for most organizations to obtain IE Code, irrespective of if they need it at the moment.

1. No export or import shall be made by any person without an Importer-Exporter Code (IEC) Number unless specifically exempted. An Importer/Exporter Code (IEC) number shall be granted on application to the competent authority.

2. The following categories of importers or exporters are exempted from obtaining Importer-Exporter Code Number (IEC) number: • Importers covered by clause 3(1) {except sub-clause (e) and (l)} and exporters covered by clause 3(2) {except sub-clauses (i ) and (k) } of the Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993.

• Ministries/Department of the Central or a State Government.
• Persons importing or exporting goods for their personal use not connected with trade or manufacture or agriculture.
• Persons importing/exporting goods from/to Nepal provided the CIF value of a single consignment does not exceed Indian Rs.25,000/-.
• Persons importing/exporting goods from/to Myanmar through Indo-Myanmar border areas provided the CIF value of a single consignment does not exceed Indian Rs.25,000/-.

3. IE Code application must be made to the Directorate General of Foreign Trade along with the necessary supporting documents. Once, the application is submitted, DGFT will issue the IE Code for the entity in 15 – 20 working days or less.

4. An IEC Number allotted to an applicant shall be valid for all its branches/divisions/units/factories as indicated on the IEC number.

5. Where an IEC Number is lost or misplaced, the issuing authority may consider requests for grant of a duplicate copy of IEC number, if accompanies by an affidavit.