Importer Exporter Code Registration

To register for an Import Export Code (IEC) in India, you need to submit several essential documents to the Directorate General of Foreign Trade (DGFT). Here’s a detailed list of the documents required for IEC registration:

For Companies (or LLPs):

• PAN Card of the company (Applicant’s PAN if a proprietorship)
• Incorporation Certificate issued by the Registrar of Companies (RoC)
• Address Proof of the company’s registered office (e.g., Electricity Bill, Rent Agreement, Sale Deed)
• Cancelled Cheque Leaf or Banker’s Certificate of the current account in the name of the company

For Individual Proprietors:

• PAN Card of the proprietor
• Aadhaar Card (or any other ID proof such as Driving License, Voter ID)
• Address Proof of the proprietor’s place of residence (e.g., Electricity Bill, Rent Agreement)

For Partnership Firms:

• PAN Card of the partnership firm (if available)
• Partnership Deed
• Address Proof of the partnership firm’s registered office (e.g., Electricity Bill, Rent Agreement, Sale Deed)
• Cancelled Cheque Leaf or Banker’s Certificate of the current account in the name of the partnership firm

Additional Notes:

• PAN Card: This is mandatory for all applicants, whether it’s an individual, company, or partnership firm.
• Address Proof: Ensure that the address proof documents are recent (usually within the last three months) and clearly show the registered office address.
• Bank Details: A cancelled cheque leaf or banker’s certificate is required to verify the current account details in the name of the applicant entity.

Exemptions from obtaining an Import Export Code (IEC) are granted under specific circumstances in India. Here are the details:

• Personal Import and Export: Individuals involved in import/export activities for personal reasons that are not connected to trade, agriculture, or manufacturing are exempt from obtaining an IEC.
• Small Consignments to Nepal and Myanmar: Importers and exporters sending goods to/from Nepal and Myanmar through specific border areas (Indo-Myanmar border areas and China via Namgaya Shipkila, Gunji, and Nathula ports) are exempt from IEC requirements if the value of the single consignment does not exceed ₹25,000.
• SCOMET Items: Items listed in Appendix-3 of Schedule 2 of the Indian Trade Classification (ITC) are not exempt from IEC requirements. These include materials, organisms, special chemicals, equipment, and technologies (SCOMET) that require strict regulation due to their sensitive nature.
• Government Ministries/Departments: Ministries and departments of both central and state governments are exempt from obtaining an IEC for their import/export activities.

Application of Exemption:

• Individuals or entities eligible for exemption should ensure they meet the criteria specified for each exemption category.
• For SCOMET items, compliance with export control regulations remains mandatory despite the IEC exemption.