Central regulation

Importer Exporter Code (IEC)

Mandatory 10-digit identifier for any person/entity engaging in import or export of goods or services from India. Issued by DGFT on a one-time basis; must be updated annually (April-June) even if no changes.

Check this for your business The Compliance module

Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

SourceForeign Trade (Development & Regulation) Act, 1992 + Foreign Trade Policy 2023 · Sec 7 FTDR Act; FTP Para 2.05
dgft.gov.in

What it means in practice

Importer Exporter Code (IEC) is administered by Directorate General of Foreign Trade (DGFT). The obligation is grounded in Foreign Trade (Development & Regulation) Act, 1992 + Foreign Trade Policy 2023 (Sec 7 FTDR Act; FTP Para 2.05).

Linked to PAN — same 10 digits as PAN. Annual update window is April-June; auto-deactivated otherwise.

SourceForeign Trade (Development & Regulation) Act, 1992 + Foreign Trade Policy 2023 · Sec 7 FTDR Act; FTP Para 2.05
dgft.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

imports_or_exports=true

Deadlines and penalty

Cadence: Every year · Annual renewal
Next due: Later Next due 30 Jun 2027 (in 262 days)
Penalty for default: Customs will not clear consignments without a valid IEC. De-activated IECs can be re-activated only after updating details.

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

SourceForeign Trade (Development & Regulation) Act, 1992 + Foreign Trade Policy 2023 · Sec 7 FTDR Act; FTP Para 2.05
dgft.gov.in