If your business deals in goods or services across India's borders, the Import Export Code is usually your starting point. It is a one-time registration tied to your business, but it now comes with an ongoing obligation to keep your profile current. Here's what the IEC is, who needs it, how to obtain one, and how to manage it after you have it.
Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-15
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An Import Export Code is the basic registration you need to import into or export out of India. Here's who needs one, how to get it, and why you must keep it updated.
The Import Export Code is a unique identifier issued to a business for the purpose of importing into or exporting out of India. Banks, customs and other authorities use it to process cross-border transactions, so without it most import and export activity simply cannot proceed. It applies to a wide range of businesses — proprietors, partnerships, LLPs and companies — that trade across borders. Some categories of transactions are exempt or fall outside its scope, so if you are unsure whether your specific activity needs one, confirm before you assume you are covered.
The IEC is obtained through an online application to the foreign-trade authority. You provide your business details, identity and address proof, and bank details, and link the application to your business's permanent account number. The code is generally issued electronically once the application is in order. Because the IEC is linked to your business identity, the details you submit should match your other registrations exactly — mismatches between your PAN, bank and business name are a common cause of delay.
An IEC is not entirely set-and-forget. Holders are required to periodically confirm or update their IEC details, and failing to do so can lead to the code being deactivated. A deactivated IEC can stall shipments, so this is not a formality to ignore. Build a recurring reminder to review and update your profile within the prescribed window each year, even if nothing has changed, so your code stays active and your trade is not interrupted at an inconvenient moment.
The IEC sits alongside your other registrations rather than replacing them. Cross-border trade also engages GST — exports are treated specially, often allowing you to ship without paying tax under a bond or letter of undertaking and to claim refunds — as well as customs procedures and, in some cases, sector-specific licences. Your IEC is the thread that ties your trade activity to these systems, so keeping your IEC, GST and banking details aligned makes the whole chain run smoothly.
If your business details change — address, constitution, bank account or authorised people — update your IEC so it stays accurate. If you stop trading across borders, you can surrender the code rather than leave a stale registration outstanding. Keep copies of your IEC and the supporting documents with your business records, since banks and customs may ask for them. Treating the IEC as a live registration that you maintain, rather than a certificate you file away, keeps your import-export operations trouble-free.
An IEC is generally required to import into or export out of India, and it commonly applies to cross-border trade in both goods and services. Some transactions are exempt or outside its scope, so confirm whether your specific activity needs one before assuming you are covered.
The code itself is issued once, but you must periodically confirm or update your IEC profile to keep it active. Failing to update within the prescribed window can lead to deactivation, which can stall your shipments until you fix it.
A deactivated IEC can hold up your imports and exports until it is updated and reactivated. The simplest protection is to set a recurring reminder to review and confirm your profile each year, even when nothing has changed.
Starting to import or export, or worried your IEC profile is out of date? Write to the firm and we'll get your code issued or updated and keep it active.