IE Code Exemption

Import Export Code Exemption – Who is exempt?

Import Export Code Exemption – Who is exempt?

Import Export Code or IE Code is required for every person or firm or company or entity engaged in export business in India. IE Code is provided by the Director General of Foreign Trade (DGFT) as required under the Foreign Trade Policy. No person is allowed to export or import goods without obtaining IE Code. Further, for availing benefit under Merchandise Export from India Scheme (MEIS) or Service Export from India Scheme (SEIS), IE code is a mandatory requirement. In this article, we list certain category of importers and exporters exempt from obtaining IE Code:

  • Ministries or Departments of Central or State Government.
  • Persons importing or exporting goods for person use not connected with trade or manufacture or agriculture.
  • Persons importing or exporting goods from or to Nepal, Myanmar through Indo-Myanmar border areas and China, provided CIF value of a single consignment does not exceed Rs.25000. In case of Nathula port, the applicable exemption ceiling is Rs.1 lakh. Exemption from obtaining IE code is not applicable in case of export of special chemicals, organisms, materials, equipments and technologies listed in Appendix 3 of Schedule 2 of ITC HS.

Provision has also been made to provide permanent IE code for the following categories of importers or exporters mentioned below:

IE Code: 0100000011 – All Ministries or Departments of the Central Government and agencies wholly or partially owned by them.

IE Code: 0100000029 – All Ministries or Departments of the State Government and agencies wholly or partially owned by them.

IE Code: 0100000039 – Diplomatic personnel, Counselor Officers in India and the officials of the UNO and specialised agencies.

IE Code: 0100000045 – Indians returning from/going abroad and claiming benefit under the Baggage Rules.

IE Code: 0100000053 – Persons/Institutions/Hospitals importing or exporting goods for their personnel use not connected with trade or manufacture or agriculture.

IE Code: 0100000061 – Persons importing/exporting goods from/to Nepal.

IE Code: 0100000070 – Persons importing/exporting goods from/to Myanmar through Indo-Myanmar border areas.

IE Code: 0100000088 – Ford Foundation.

IE Code: 0100000096 – Importers importing goods for display or use in fairs/exhibitions or similar events under provisions of ATA carnet. This IE code number can also be used by importers importing for exhibitions/fairs.

IE Code: 0100000100 – Director, National Blood Group Reference Laboratory, Mumbai or their authorised offices.

IE Code: 0100000126 – Individuals/Charitable Institutions/Registered NGSs importing goods, which have been exempted from Customs duty under the notification issued by Ministry of Finance for bona fide use by the victims affected by natual alamity.

IE Code: 0100000134 – Persons importing/exporting permissible goods as notified from time to time, from/to China through Gunji, Namgaya Shipkila and Nathula ports, subject to value ceilings of single consignment.

IE Code: 0100000169 – Non-commercial imports and exports by entities who have been authorised by Reserve Bank of India.

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