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IE Code Application

More and more SMEs are becoming global in terms of doing business due to the growth in e-commerce platforms, cloud computing technology and strong logistics network. Today, a business in the India is easily able to sell its goods to a customer in USA through e-commerce platforms like Amazon or Alibaba. In this scenario, having an import export code (IE Code) becomes critical in terms of doing business. Any business in India that imports or exports goods and/or services would require an IE code. In this article, we look at the procedure for making an IE Code application in detail.

To obtain IE Code for your business, get in touch with an IndiaFiling Advisor.

Import Export Code (IE Code)

Import & Export Code is to be obtained by the business entity for import into or export from India. Import & Export Code is popularly known as IEC number. Import & Export Code is issued by Directorate General of Foreign Trade (DGFT). IEC is a 10 digit unique number. IEC registration certificate is mandatory for business who are involved into import and export. Hence, before initiating an import of goods into India, an importer must ensure that the importing entity has GST registration and IE code – both of which are required to clear customs.

If an importer does not have both IE code and GST Registration, the goods will be stuck at the port and will start incurring demurrage charges or could be destroyed.

Know more about GST on import 

Validity of IE Code

IE Code registration is permanent registration which is valid for life time. Hence, there will be no hassles for updating, filing and renewal the IEC registration. It is valid till the business exists or the registration is not revoked or surrendered. Further, unlike tax registrations like GST registration or PF registration, the importer or exporter does not require to file any filings or follow any other compliance requirement like annual filing.

As IE code registration is one-time and require no additional compliance, it is recommended for all companies and LLPs to obtain IE code after incorporation.

IE Code Not Required

An IE Code is required for import of any type of goods by a business. However, the following are category of persons are exempted from obtaining an IE Code:

1. Importer and export by central government or agencies or undertakings for defense purpose or other specified list under Foreign Trade (exemption from application of rules in certain cases) Order, 1993.
2. Import or Export of Goods for personal use.

Documents Required for IE Code Application

The following are the documents required for making an IE Code application in India.

Proprietorship	Digital Photograph (3x3cms) of the Proprietor. Copy of PAN card of the Proprietor. Copy of Passport (first & last page)/Voter’s I-Card/ Driving Licence/UID (Aadhar card) (any one of these). Sale deed in case business premise is self-owned; or Rental/Lease Agreement, in case office is rented/ leased; or latest electricity /telephone bill. Bank Certificate as per ANF 2A(I)/ Cancelled Cheque bearing preprinted name of applicant and A/C No.
Partnership firm	Digital Photograph (3x3cms) of the Managing Partner. Copy of PAN card of the applicant entity. Copy of Passport (first & last page)/Voter’s I-Card /UID (Aadhar Card) /Driving Licence/PAN (any one of these) of the Managing Partner signing the application. Copy of Partnership Deed. Sale deed in case business premise is self-owned; or Rental/Lease Agreement, in case office is rented/ leased; or latest electricity /telephone bill. Bank Certificate as per ANF 2A (I)/Cancelled Cheque bearing preprinted name of the applicant entity and A/C No.
LLP or Private Limited Company or Section 8 Company	Digital Photograph (3x3cms) of the Designated Partner/Director of the Company signing the application. Copy of PAN card of the applicant entity. Copy of Passport (first & last page)/Voter’s I-Card /UID (Aadhar Card) /Driving Licence/ PAN (any one of these) of the Managing Partner/Director signing the application. Certificate of incorporation as issued by the RoC Sale deed in case business premise is self-owned; or Rental/Lease Agreement, in case office is rented/ leased; or latest electricity or telephone bill. Bank Certificate as per ANF 2 A(I)/Cancelled Cheque bearing preprinted name of the company and A/C No.
Society or Trust	Digital Photograph (3x3cms) of the signatory applicant/Secretary or Chief Executive. Copy of PAN card of the applicant entity. Copy of Passport (first & last page)/Voter’s I-Card /UID (Aadhar Card) /Driving Licence/ PAN (any one of these) of the Secretary or Chief Executive/ Managing Trustee signing the application. Sale deed in case business premise is self-owned; or Rental/Lease Agreement, in case office is rented/ leased; or latest electricity /telephone bill. Registration Certificate of the Society / Copy of the Trust Deed Bank Certificate as per ANF 2A(I)/Cancelled Cheque bearing preprinted name of the Registered Society or Trust and A/C No.
HUF	Digital Photograph (3x3cms) of the Karta. Copy of PAN card of the Karta. Copy of Passport (first & last page)/Voter’s I-Card/ UID (Aadhar card)/ Driving Licence (any one of these) of the Karta. Sale deed in case business premise is self-owned or Rental/Lease Agreement, in case office is rented/ leased or latest electricity /telephone bill. Bank Certificate as per ANF 2A(I)/ Cancelled Cheque bearing preprinted name of applicant and A/C No.

In case the applicant cannot provide cancelled cheque copy with preprinted names, the following bank letter format would have to be obtained from the Banker:

IE Code Bank Letter Format

 

IE Code Application Procedure – Offline

Once, all the above documents is available, the applicant can initiate the IE code application process on the DGFT website:

• Step 1: Enter your PAN on login page and mention your valid Email and Mobile number.
• Step 2: Complete the application and upload the documents required.
• Step 3: Proceed for online payment and attach digital signature.

A sample IE code application is reproduced below with details that would be required to make an IE code application:

IE Code Application

On submission of application, IE code is usually issued with 5-7 working days if no discrepancy is found in the IE code application.

Application Fee Details

The fee for online Import Export Code Registration is Rs.500 and for modifying the e-IEC the applicant is required to pay, an amount of Rs. 200

IE Code Application Procedure – Online

The online application Procedure for the Online Import Export Code (e-IEC) Registration is explained in detail below:

Access DGFT Website

• The applicant needs to access the DGFT Website for obtaining the e-IEC. From the home page Click on the Services tab, a drop-down menu will be shown with multiple services provided by DGFT.

• By clicking on the Online IEC Application option, the page will redirect to the new application page.

PAN Verification

• The applicant is required to enter the PAN number in the Text box given. By clicking on the search button, the application form will be displayed.

• Provide the following details in the prescribed field. After furnishing the details, the system will verify the details from the CBDT PAN web Server and it will be directed to e-IEC application enabling the applicant to file for fresh IEC application.
  • Name as given in the PAN card
  • Date of Birth or Incorporation of the company

OTP Verification

In this new page, the applicant is required to enter Mobile Number/Email ID details. By clicking on the Generate Token the system will send the tokens to the mobile/e-mail. Furnish the details in the respective text boxes and click on Submit Button to proceed.

Details Required

The applicant needs to fill and update entity details and branch Details to generate e-IEC.

In the next tab, the applicant has to click on “Director/Partner and. furnish all the details of the Director/ Proprietor/ Partner managing trustee. The following details are required

• PAN Details
• Mobile Number
• Residential Proof
• Email ID

The Online e-IEC Application Format is enclosed here for reference:

app3

Upload Documents

After furnishing the above-said information the applicant needs to upload scanned copies of essential documents.

Make Fee Payment

By clicking on the fee payment option, the applicant can make the payment using any the Debit Card or Credit Card or Net Banking or Wallets payment.

After successful payment, the applicant needs to click on “Verify Pay” to complete the payment section.

Preview Application

After making the fee payment a Checklist will be shown. Please make sure in the checklist that all the conditions specified here have been complied with. For instance, please make sure whether the candidate details filled in the application form are as same as that in the copy of the uploaded document. For correcting, the applicant needs to go back to the page and make changes.

Print Application

The applicant can take the print out of the e-IEC application for business or official purposes using the print option.

Generate e-IEC Certificate

By clicking on proceeding further a new page will be displayed. The applicant is required to click on the Submit and Generate IEC Certificate option.

The DGFT Office concerned will verify the details furnished and generate -IEC Certificate. The format of e-IEC is attached here for reference.

app6