Types Of Importers

Importer is any person or entity who imports or intends to import products or services into India. All importers are required to have an

IE Code or Importer Exporter Code in India, unless exempted. In this article, we look at the different Types Of Importers classification in India.

Actual User

Actual user is a person (either natural or legal) who is authorised to use imported goods in his/its own premises which has a definitive postal address. Actual user can be either industrial or non-industrial.

Actual User (Industrial)

Actual User (Industrial) means a person who utilises imported goods for manufacturing in his own industrial unit or manufacturing for his own use in another unit including a jobbing unit.

Actual User (Non-Industrial)

Actual User (Non-Industrial) means a person who utilises the imported goods for his own use in any commercial establishment carrying on any business, trade or profession or any laboratory, Scientific or Research and Development (R&D) institution, university or other educational institution or hospital or any service industry.

ANF-1 Profile of Importer or Exporter

ANF-1 contains the profile of the importer or exporter. IE Code holders are required to update the profile as and when a change takes place or atleast once in a year. Once updated, documents which are uploaded in the importer exporter profile are not required to be filed each time the importer or exporter applied for authorisation or scrips under different schemes like

Merchandise Export from India Scheme (MEIS) or Service Export from India Scheme (SEIS).

Download Form ANF-1

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Frequently Asked Questions

Common questions about Types of Importers and ANF.

An Importer Exporter Code (IE Code) is a unique 10-digit code assigned by the Directorate General of Foreign Trade (DGFT) to importers and exporters in India. It is mandatory for all importers in India to obtain an IE Code, unless specifically exempted.

An Actual User (Industrial) is a person or entity that imports goods for use in their own manufacturing unit or for manufacturing purposes in another unit, including a job-work unit. On the other hand, an Actual User (Non-Industrial) is a person or entity that imports goods for their own use in a commercial establishment, laboratory, research and development institution, university, hospital, or service industry.

Updating the ANF-1 profile, which contains the importer's or exporter's details, is crucial because it ensures that the information is current and accurate. Additionally, once updated, the documents uploaded in the ANF-1 profile do not need to be filed each time the importer applies for authorizations or scrips under various schemes, saving time and effort.

Yes, a non-industrial entity can be classified as an Actual User (Non-Industrial) if it imports goods for its own use in a commercial establishment, laboratory, research and development institution, university, hospital, or service industry.

The classification of importers into different types, such as Actual User (Industrial) and Actual User (Non-Industrial), helps in identifying the purpose for which the imported goods are being used. This classification aids in determining the applicable regulations, procedures, and requirements for different types of importers.

No, an individual importing goods for personal use, and not for commercial purposes, is generally exempted from the requirement of obtaining an IE Code. However, it is advisable to check the specific regulations and limits for personal imports to ensure compliance.

The ANF-1 profile contains the importer's or exporter's details, including documents related to their business. By updating this profile regularly, importers and exporters do not need to submit the same documents repeatedly when applying for authorizations or scrips under various schemes, thereby simplifying and expediting the import process.

Yes, it is possible for a single entity to be classified as both an Actual User (Industrial) and an Actual User (Non-Industrial) if it imports goods for use in its manufacturing unit as well as for non-industrial purposes, such as research and development or commercial establishments.

If an importer does not have an IE Code when it is mandatory, they may face penalties or legal consequences for non-compliance with the regulations set by the Directorate General of Foreign Trade (DGFT). Additionally, they may face difficulties in clearing imported goods through customs or accessing various import-related schemes and benefits.

According to the article, IE Code holders are required to update their ANF-1 profile as and when a change in their details takes place or at least once a year, whichever is earlier. Keeping the profile up-to-date ensures that the information provided to the authorities is accurate and current.