Short answer
An Importer-Exporter Code (IEC) is a 10-character alpha-numeric number that the Directorate General of Foreign Trade (DGFT) allots to an entity.1 The IEC is the same as the entity's Permanent Account Number (PAN).1 Paragraph 2.05 of the Foreign Trade Policy (FTP) 2023 makes it mandatory for export or import.1 For services, it is necessary only for availing FTP benefits.1
| Full form | Governed by | Who needs it | Where it is used | Related terms |
|---|---|---|---|---|
| Importer-Exporter Code | Foreign Trade Policy 2023, paragraph 2.05, administered by DGFT1 | Exporters and importers of goods; service exporters only for availing FTP benefits1 | DGFT portal services, including self-generation of e-BRCs12 | DGFT, e-BRC, RCMC, PAN, export of services |
The Importer-Exporter Code (IEC) is the identity number India's foreign trade system uses for exporters and importers. For goods it is a must; for services it is narrower than many freelancers are told.1
What does an IEC code mean in simple words?
An IEC is the DGFT identifier that lets a business use Foreign Trade Policy services and benefits. Paragraph 2.05 of the FTP 2023 describes it as a 10-character alpha-numeric number allotted to an entity, such as a firm, company or LLP, and says that since GST was introduced the IEC is the same as the PAN, issued separately by DGFT on an online application.1
The IEC is your business's foreign trade identity on the DGFT portal.
Why does an IEC code matter for Indian exporters and freelancers?
An IEC code matters for Indian exporters and freelancers when they want something from the FTP. The key line for services is paragraph 2.05(a): no export or import of goods may be made without an IEC unless exempted, but "for export of services or technology, IEC shall be necessary on the date of rendering services for availing benefits under the Foreign Trade Policy".1
- Freelancers: For example, a freelance illustrator paid by an overseas publisher, who claims no FTP benefit, is not required by the FTP to hold an IEC.1
- IT companies: For example, an IT services company that wants e-BRCs, status holder recognition or other FTP benefits needs an IEC.12
- Imports: For example, an agency that also imports equipment needs an IEC for that import of goods.1
- Bank compliance: Some banks and payment providers also ask for an IEC at onboarding, as their own requirement.
Whether you need an IEC is a question about what you want from the FTP.
How does an IEC code work?
An IEC code works as a permanent identifier that the holder must keep current. Paragraph 2.05 sets these rules:1
| Rule | What paragraph 2.05 says |
|---|---|
| Application | Completely online; the IEC can be generated by the applicant as per the Handbook of Procedures1 |
| Annual update | Details must be updated electronically every year during April to June; if nothing has changed, confirm online1 |
| De-activation | An IEC not updated within the period is de-activated, and can be re-activated on successful updation1 |
| Exemptions | Exempt categories and permanent IECs are listed in paragraph 2.07 of the Handbook of Procedures1 |
How do you get and use an IEC code?
You get an IEC code by applying online on the DGFT portal, and you use it to access DGFT services such as e-BRC generation.12
- Apply: The application is completely online.1 For the steps and the fee, see how to apply for an IEC code.
- Use: DGFT's FAQs describe registering on the DGFT portal and linking an IEC before self-generating an e-BRC from the bank's Inward Remittance Message.2
- Update: Confirm or update the details every April to June.1
What do people get wrong about IEC codes?
People most often get wrong whether service exporters need an IEC and whether it lasts without updates.1
- Services: For services, the FTP ties the IEC to availing FTP benefits.1
- Updates: An IEC not updated each April to June is de-activated.1
- Tutoring: For example, a tutoring business that only bills foreign students and claims nothing under the FTP is in the same position as the illustrator above, though its bank may still ask.
Which terms are related to an IEC code?
The terms related to an IEC code cover DGFT and the documents an IEC unlocks.
- DGFT: The body that issues the IEC; see what is DGFT.
- e-BRC: The realisation certificate generated with an IEC; see what is an e-BRC.
- RCMC: A membership certificate that export promotion councils grant; see what is an RCMC.
- Export of services: The supply paragraph 2.05(a) covers;1 see what is export of services.
If you are a consultant, writer or developer weighing whether to apply, see IEC code for freelancers.
How did we verify this?
We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.
Frequently asked questions
Do freelancers need an IEC to receive foreign payments?+
For services, paragraph 2.05(a) of the Foreign Trade Policy 2023 says an IEC is necessary for availing benefits under the FTP.1 Paragraph 2.05 does not make an IEC a condition for receiving payment for services. Banks and platforms may still ask a freelancer for an IEC as their own requirement, so check with yours.
Is the IEC number the same as PAN?+
Yes. Paragraph 2.05 of the Foreign Trade Policy 2023 says that, since GST was introduced, the IEC shall be the same as the PAN.1 DGFT still issues the IEC separately on an online application, so holding a PAN does not by itself give you an active IEC on the DGFT portal.1
Does the IEC need to be renewed?+
An IEC does not expire, but paragraph 2.05(d) of the Foreign Trade Policy 2023 requires the details to be updated electronically every year during April to June, even if nothing has changed.1 An IEC that is not updated within that period is de-activated until it is updated.1
Is an IEC needed to generate an e-BRC?+
Yes. DGFT's FAQs on self-generation of eBRC describe registering on the DGFT portal with an IEC before generating an e-BRC from the bank's Inward Remittance Message.2 A service exporter who wants e-BRCs therefore needs an IEC even if it claims no other benefit under the Foreign Trade Policy.
Are some exporters exempt from needing an IEC?+
Yes. Paragraph 2.05 of the Foreign Trade Policy 2023 says exempt categories and permanent IECs are listed in paragraph 2.07 of the Handbook of Procedures.1 Check that list on the DGFT site before applying if you think your business may fall in an exempt category.
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
How do you apply for an IEC code on the DGFT portal?
Step-by-step IEC application on the DGFT portal: ANF-2A, documents, the ₹500 fee, annual updation, and when a service exporter actually needs an IEC.
SetupDo freelancers in India need an IEC code to export services?
Whether an Indian freelancer billing foreign clients needs an Importer Exporter Code under FTP 2023, when it becomes useful, and how a sole proprietor applies.
GlossaryWhat is DGFT (Directorate General of Foreign Trade)?
DGFT is the Directorate General of Foreign Trade, under the Ministry of Commerce and Industry. What it does for service exporters: IEC, e-BRC and FTP benefits.
GlossaryWhat is an e-BRC (electronic Bank Realisation Certificate)?
An e-BRC is an electronic Bank Realisation Certificate that exporters self-generate on the DGFT portal from their bank's inward remittance data. What it is for.