Explainer · IEC
Documents Required For Iec Code (India, 2026)
An IEC, or Importer Exporter Code, is the registration you need to import into or export out of India. It is issued by the Directorate General of Foreign Trade (DGFT) and is now built around your PAN. The application itself is online and quick, so the only thing that slows people down is getting the documents right. This guide gives the full list of documents required for an IEC, for both an individual and a firm or company, and explains the application and the annual update.
- What it is: a ten-digit DGFT code needed to import or export goods, now PAN-based (one PAN, one IEC).
- Core documents: PAN, identity proof, business address proof, bank proof (cancelled cheque), photo or signature, and entity proof.
- By applicant: proprietor uses personal PAN; a firm or company uses the entity PAN plus its deed or incorporation certificate.
- Apply at: dgft.gov.in, verified by Aadhaar or DSC, with the fee paid online; the IEC is issued electronically.
- Annual update: confirm or update IEC details every year (commonly April to June) or risk de-activation.
- PAN must match: a mismatch with PAN is the most common cause of a delay.
01What an IEC is
The Importer Exporter Code is a ten-digit code issued by DGFT that a business or person needs to clear goods through customs and to send or receive foreign payments for trade. Since the move to a PAN-based system, the IEC is the same as the PAN of the holder, so one entity has one IEC.
You generally need an IEC to import or export goods for commercial purposes. A few categories, such as personal-use imports or certain services, may be exempt, but for a trading business it is a basic requirement.
IEC is PAN-based
Because the IEC is linked to PAN, your PAN details must be correct and active first. A mismatch between your PAN and the application details is the most common reason an IEC application is held up.
02Documents required: the checklist
The core set of documents is short. The exact form depends on whether you apply as an individual, a firm or a company, but the categories are the same.
| Document | What it is for |
|---|---|
| PAN | Of the applicant (individual, firm or company); the IEC is built on it |
| Identity proof | Aadhaar, passport or voter ID of the applicant or authorised signatory |
| Address proof of the business | A utility bill, rent agreement, sale deed or similar for the principal place of business |
| Bank proof | A cancelled cheque or a bank certificate showing the account in the applicant name |
| Digital photo and signature | Of the applicant or authorised signatory, as the portal asks |
| Entity proof | Partnership deed, certificate of incorporation or registration, for a firm or company |
Keep scans clear and in the name that matches your PAN. For how this compares with the paperwork for GST, see documents required for GST registration of a partnership firm.
03Documents by type of applicant
The checklist shifts slightly with the kind of applicant.
- Individual or sole proprietor: personal PAN, Aadhaar or passport, business address proof, and bank proof in the proprietor or firm name.
- Partnership or LLP: firm PAN, partnership deed or LLP incorporation, address proof, bank proof, and the authorised partner identity proof.
- Private limited or other company: company PAN, certificate of incorporation, address proof, bank proof, and the authorised signatory identity and authorisation.
In every case the bank account and address should belong to the entity applying, and the authorised signatory should be able to verify through Aadhaar OTP during the application.
04How the DGFT application works
The whole process is online on the DGFT portal.
- Register on dgft.gov.in and create a user login.
- Start the IEC application and fill the entity details, exactly matching your PAN.
- Upload the address proof, bank proof and photo or signature as required.
- Verify with Aadhaar or DSC, pay the application fee online, and submit.
- The IEC is usually issued electronically, and you can download the certificate from your dashboard.
For the fee and the broader cost of getting trade-ready, see import export license fees. DGFT issues the IEC itself; there is no separate physical licence to collect.
05The annual update
An IEC must be kept active by confirming or updating its details every year, even when nothing has changed. This is an electronic update on the DGFT portal.
- Log in during the update window (commonly April to June) and confirm the IEC details.
- Correct anything that has changed, such as the address or bank account.
- Submit, so the IEC stays active and is not de-activated for non-updating.
An IEC that is not updated can be de-activated, which stops your customs clearances until it is reactivated, so this small yearly step matters.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
Applying for an IEC yourself on the DGFT portal is quite doable, and for a clean set of documents you may not need any help. Where a professional saves time is when PAN details do not match, when the entity proof or bank mapping is awkward, or when you also need GST and company registrations set up together. With Claw Tax and Accounts, a verified chartered accountant prepares the IEC application and the surrounding registrations at a fixed, published price, with a Claw reviewer checking the documents before filing and reminders for the annual update.
This is an online service, and it is not tax advice; a verified CA handles your specifics.
07Frequently asked questions
What documents are required for an IEC code?
The core documents are the applicant PAN, an identity proof (Aadhaar, passport or voter ID), a business address proof (utility bill, rent agreement or sale deed), a bank proof (cancelled cheque or bank certificate in the applicant name), a digital photo and signature, and entity proof such as a partnership deed or certificate of incorporation for a firm or company. The IEC is PAN-based, so PAN details must match.
What extra documents does a company or firm need for an IEC?
In addition to the core list, a partnership or LLP provides the firm PAN and partnership deed or LLP incorporation, and a private limited company provides the company PAN and certificate of incorporation. Both also provide the authorised signatory identity proof and authorisation, with a bank account and address in the entity name. An individual or proprietor uses personal PAN and a proprietary bank account.
How do I apply for an IEC and how long does it take?
You apply online at dgft.gov.in: register, fill the entity details to match your PAN, upload the address, bank and photo or signature proofs, verify with Aadhaar or DSC, pay the fee, and submit. The IEC is usually issued electronically and can be downloaded from your dashboard, often quickly once the documents and PAN details are in order.
Is the IEC the same as the PAN now?
Effectively yes. Under the PAN-based system, the IEC number is the same as the PAN of the holder, so one entity has one IEC. This is why your PAN must be active and the application details must match it exactly. A mismatch between the PAN record and what you enter is the most common reason an IEC application is held up.
Does an IEC need to be renewed?
An IEC does not expire, but it must be confirmed or updated electronically every year, even if nothing has changed, usually in the April to June window. If you do not complete the annual update, the IEC can be de-activated, which blocks your customs clearances until you reactivate it. Confirm the current update window and process on dgft.gov.in.
Who needs an IEC and who is exempt?
Any business or person importing or exporting goods for commercial purposes generally needs an IEC to clear customs and receive or send trade payments. Some categories, such as imports purely for personal use or certain services, may be exempt. Because exemptions change, confirm the current position on dgft.gov.in before assuming you do not need one.