IEC
Importer Exporter Code
An Importer Exporter Code is the ten-digit identifier issued by the DGFT that a business must hold to import into or export from India, and it is now the same as the entity's PAN.
No IEC, no customs clearance. It is the first registration any business does before its first shipment, it is issued per entity rather than per branch, and one is enough for all your locations.
Since the DGFT aligned it with PAN, the IEC is no longer a separate number to remember — it is your PAN. The registration still has to be obtained, and crucially it now has to be confirmed every year.
That annual confirmation is the part that catches people. An IEC not updated between April and June is liable to be deactivated, and an exporter discovers this at the port with a container booked.
Key facts
- Ten characters, issued by the Directorate General of Foreign Trade.
- Now identical to the entity's PAN.
- One IEC per legal entity, covering all branches and locations.
- Must be updated or confirmed annually, between April and June, even if nothing changed.
- An IEC not confirmed is liable to deactivation.
Who this affects
Every business importing into or exporting from India.
Reviewed September 2026. This is general information about how these rules work, not tax or legal advice, and thresholds and due dates do change. Check your own position with your chartered accountant before acting on it.