Import Export Code commonly known as IEC is unique 10 digit PAN based code issued by DGFT – Director General of Foreign Trade, Ministry of Commerce, Government of India. IEC is mandatory for companies and businesses which deal with import and export business in the Indian Territory. Import Export Code is also known as Import Export License.

1. Everyone who wishes to engage in Import-Export activities require IEC Code. It is not possible to import or export without Import Export Code. However followings persons are required to obtain this code to import or export:
a. Ministries/Departments of the Central or State Government.
b. Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture.
c. Persons importing/exporting goods from/to Nepal provided the CIF value of a single consignment does not exceed Indian Rs.25,000.
d. Persons importing/exporting goods from/to Myanmar through Indo-Myanmar border areas provided the CIF value of a single consignment does not exceed Indian Rs.25,000.