About IEC Registration

Importer Exporter Code application via DGFT portal Aadhaar authentication and bank realisation certificate setup. Forms handled: IEC application, IFSC bank certificate, RCMC. Legal basis: Foreign Trade (Development and Regulation) Act 1992.

Glossary

Plain-English glossary for this service

DSC

Digital Signature Certificate issued by licensed Certifying Authority used for signing IEC modifications, LUT applications, and customs filings electronically.

GSTIN

Goods and Services Tax Identification Number fifteen-digit PAN-based identifier mandatorily quoted on shipping bill for GST refund and LUT linkage.

Cancelled Cheque

Cheque with name printed and crossed cancelled, uploaded during IEC application as proof of bank account particulars for foreign exchange routing.

FIEO

Federation of Indian Export Organisations functioning as apex body for multi-product exporters, issuing RCMC where no specific commodity council exists.

ICEGATE

Indian Customs Electronic Gateway enabling electronic filing of shipping bills, bills of entry, drawback claims, with real-time IEC validation interface.

TIN

Tax Information Network earlier identifier replaced by GSTIN; IEC application requires legacy TIN where applicable for entity verification cross-check.

FIRC

Foreign Inward Remittance Certificate, the document issued by an AD Bank certifying that a specific amount in foreign currency has been received by the resident in India through banking channels. Required to support BRC closure on EDPMS, to substantiate export realisation for income tax, GST refund of IGST paid on exports, and for RoDTEP scrip release.

LEO

Let Export Order issued by proper officer authorising loading of goods on conveyance for export after assessment, examination, and EGM linkage.

FTP

Foreign Trade Policy notified under Section 5 of FT(D&R) Act covering five-year strategic directions on imports, exports, schemes, and procedural framework.

EGM Date

Date of departure of conveyance as filed in Export General Manifest, considered date of export for FEMA realisation and incentive computation.

EDPMS

Export Data Processing and Monitoring System maintained by RBI consolidating shipping bill data and tracking export realisation against each IEC.

PAN

Permanent Account Number issued by Income Tax Department forming the basis of IEC number for legal entities and individuals engaging in foreign trade.

Forms Library

Forms used in this engagement

ANF 2AApplication for Importer-Exporter Code (IEC)

Online application by the firm to obtain a fresh 10-digit PAN-based IEC, capturing firm details, proprietor/partner/director particulars and bank account

Before the first import or export consignment Directorate General of Foreign Trade (DGFT), dgft.gov.in

ANF 2A (Modification)Application for modification of IEC particulars

Update firm name, address, constitution, directors/partners or bank details on an existing IEC

Promptly after any change in particulars Directorate General of Foreign Trade (DGFT)

Annual IEC UpdationElectronic confirmation or updation of IEC

Mandatory yearly confirmation that IEC details are current - even where nothing has changed - to keep the IEC active

Every year during April to June Directorate General of Foreign Trade (DGFT)

ANF 2A (Surrender)Surrender of Importer-Exporter Code

Voluntary surrender of an IEC the firm no longer needs; DGFT informs Customs and RBI

When the firm ceases import/export activity Directorate General of Foreign Trade (DGFT)

AD Code RegistrationAuthorised Dealer (AD) Code registration letter

Bank-issued AD Code, registered at each port on ICEGATE, without which shipping bills cannot be filed

Before the first export from a given port Authorised Dealer bank; registered with Customs (ICEGATE)

Bank Certificate / Cancelled ChequeProof of the firm's current bank account

Establishes the firm's bank account for the IEC and for receipt of export proceeds

At the time of IEC application Authorised Dealer bank

e-BRCElectronic Bank Realisation Certificate

Digital certificate confirming realisation of export proceeds, used to substantiate incentive claims

After realisation of export payment Authorised Dealer bank, uploaded to the DGFT portal

Aadhaar e-Sign / DSCAuthentication of the IEC application

Digitally authenticates the application through the proprietor's or authorised signatory's Aadhaar e-Sign or Class 3 DSC

At submission of ANF 2A DGFT portal

Statutory Deadlines

Compliance deadlines that matter

Miss any of these and the next consequence kicks in automatically.

Trigger event	Days	Form	Consequence
Annual IEC update window after start of each financial year	90 days	IEC Modification path on DGFT portal with Aadhaar e-Sign re-confirmation of declared particulars	IEC status auto-flips to Deactivated on 1-July if not updated by 30-June, ICEGATE blocks all fresh shipping bills and bill of entry filings, containers in transit get stuck causing demurrage of Rs 8000 to 15000 per container per day at major ports, RoDTEP and drawback claims on pending bills also frozen
Change in particulars of IEC like address, partner, director, bank account, branch	90 days	IEC Modification on DGFT portal with supporting documents like fresh deed, board resolution, bank declaration	DGFT treats post-90-day filing as Deviation from Declared Particulars and routes through manual scrutiny at Jurisdictional RA office, customs holds shipping bills on partner-list mismatch with GSTIN, condonation requires personal hearing and CA-certified timeline of bona fide delay
Realisation of export proceeds against a shipping bill in foreign currency	270 days	BRC closure on EDPMS through AD Bank with matched FIRC and inward remittance certificate	RoDTEP scrip claim blocked, duty drawback at composite rate disallowed, GST refund of IGST paid on exports gets held by jurisdictional GST officer, AD Bank reports under XOS Statement to RBI as overdue export bill which may attract FEMA contravention proceedings under Section 13
Filing of RoDTEP scrip claim for an exported shipping bill	365 days	Automatic at shipping bill filing on ICEGATE; final crediting after BRC closure on EDPMS	Lapse of RoDTEP entitlement of 0.5 to 4.3 percent of FOB value, loss of transferable scrip that has secondary market value to other importers, no second chance to claim since the scheme is shipping-bill-anchored and not separately applicable post the LEO date
Fulfilment of export obligation under EPCG scheme from date of authorisation	2190 days	EO Discharge application on DGFT portal with shipping bills, BRC, CA certificate of value addition and EO fulfilment statement	Recovery of full customs duty saved at import plus 15 percent simple interest per annum from date of clearance, composition fee option available at 10 percent of duty saved on unfulfilled portion if extension is granted, defaulter listing in DGFT denied entity list blocking future authorisations
Fulfilment of export obligation under Advance Authorization from date of issue	540 days	EO Discharge on DGFT with input-output reconciliation, SION compliance statement, and BRCs against exports	Recovery of customs duty saved on imported inputs plus 15 percent interest, additional risk of customs reopening assessment under Section 28 of Customs Act for the specific bills of entry, denial of further AAs and possible suspension under FTDR Act if pattern of non-fulfilment is observed
Registration or update of AD Code at a customs port where exports will be filed	30 days	AD Code letter from bank on bank letterhead, IEC copy, GSTIN, authorised signatory specimen, registered through CHA on ICEGATE	ICEGATE rejects shipping bill with AD_CODE_NOT_REGISTERED error blocking export from that port, fallback amendment under Section 149 takes 5 to 7 days during which demurrage accrues, alternative re-routing to a registered port adds inland transport cost of Rs 25000 to Rs 75000 per container depending on distance
Validity of Registration cum Membership Certificate from date of issue	1825 days	RCMC Renewal application with concerned Export Promotion Council with CA-certified export performance statement of preceding 3 years, audited financials, IEC copy	Loss of duty drawback at higher All Industry Rate falling back to lower default rate, blocking of EPCG and AA filings since RCMC is prerequisite, suspension of Star Export House and other status recognitions, denial of council-specific subsidies and market access schemes
Biennial review of Star Export House status by DGFT	730 days	Star House Review application with FOB performance certificate from CA, EDPMS extract of BRCs, IEC and RCMC copies	Downgrade or loss of Star status if FOB performance threshold not maintained, withdrawal of L-1 customs scheme privileges, loss of self-certification of origin facility, loss of priority access at DGFT regional offices for authorisation processing
Clearance of pending export bills on EDPMS for shipping bills more than 9 months old	270 days	EDPMS reconciliation through AD Bank with FIRC, inward remittance certificate, and BRC for each pending shipping bill	Pending entries flagged in RBI XOS Statement as overdue, AD Bank trade limits get reviewed downward, FEMA compounding exposure of 2 to 5 percent of contravention value, blocking of fresh outward remittance for import payments since IEC gets flagged for export realisation default

Comparison

IEC (Importer-Exporter Code) vs RCMC (Registration-cum-Membership Certificate)

Aspect	IEC (Importer-Exporter Code)	RCMC (Registration-cum-Membership Certificate)
What it is	A 10-digit code - now identical to the firm's PAN - that is the basic licence to import into or export out of India	Membership proof from an Export Promotion Council or Board, needed to claim export incentives and authorisations
Issuing authority	Directorate General of Foreign Trade (DGFT), Ministry of Commerce, via the dgft.gov.in portal	The relevant Export Promotion Council or Commodity Board (FIEO, EEPC, AEPC, APEDA, etc.) through the DGFT common e-RCMC platform
Statutory basis	Section 7 of the Foreign Trade (Development & Regulation) Act 1992 read with the Foreign Trade Policy 2023	Chapter 2 of the Foreign Trade Policy 2023 and the Handbook of Procedures 2023, on Form ANF 2C
When it is required	Mandatory before the first import or export consignment can clear customs - no cross-border trade is possible without it	Required only when the exporter wants scheme benefits such as RoDTEP, Advance Authorisation or EPCG, or council services
Validity and upkeep	Permanent, but must be electronically confirmed or updated every year during April to June or it is deactivated	Valid for five financial years, then renewed with the council
Indicative cost	Government fee of ₹500 on the DGFT portal; annual updation is free	Council membership or registration fee varies by council and turnover slab