IEC & AD Code Registration for Importers / Exporters

Required Documents & Deliverables

A clean handoff. You send us a list of documents, we handle the rest.

Required Documents

[Document 1, to be filled by Accto team]

[Document 2, to be filled by Accto team]

[Document 3, to be filled by Accto team]

[Document 4, to be filled by Accto team]

[Document 5, to be filled by Accto team]

Delivered

Deliverables

[Deliverable 1, to be filled by Accto team]

[Deliverable 2, to be filled by Accto team]

What Is IEC & AD Code Registration?

The Import Export Code (IEC) is a 10-digit alphanumeric code issued by the Directorate General of Foreign Trade (DGFT), Ministry of Commerce. It's the primary licence for any business engaged in international trade, used by customs, banks, and ports to identify importers and exporters. The IEC is permanent and PAN-based: it's tied to the entity's PAN, and one PAN can have only one IEC.

The AD Code (Authorised Dealer Code) is a 14-digit code issued by the importer / exporter's bank, registered on the ICEGATE (Indian Customs EDI Gateway). It links the IEC-holder's bank account with their cross-border trade flows for foreign exchange handling. AD Code registration is required at every port where you plan to import or export goods. Most businesses think of IEC as "the licence" and AD Code as the operational link to make cross-border banking work; both are needed for actual trade.

Who needs IEC and AD Code

IEC is mandatory for any business making commercial imports or exports of goods or services, including those routed through couriers, post, or e-commerce platforms. The threshold is zero, the first cross-border shipment triggers the requirement. AD Code is required when goods are physically imported / exported through Indian ports (sea, air, land, or ICD). For pure service exports invoiced from India, IEC is needed but AD Code may not be: most software / consulting exports rely only on IEC plus a proper bank account.

How IEC works at a glance

The IEC application is filed online on the DGFT portal (dgft.gov.in) with PAN, Aadhaar of the signatory, bank details, and entity proof. The system cross-verifies the PAN and issues the 10-digit IEC, usually within 1–3 working days for clean applications. AD Code is requested from your bank's trade finance branch on a prescribed letterhead; the bank registers the code on ICEGATE within a few days, and then it must be activated for each port separately through the customs broker.

What changes after registration

Once IEC is in hand, every customs declaration, shipping bill, and foreign-remittance receipt carries the IEC. Banks use the IEC to enable foreign-currency current accounts (EEFC accounts), and customs uses it on every Bill of Entry and Shipping Bill. The IEC is permanent and doesn't need renewal, though a one-time annual update is required between April and June each year on the DGFT portal. Missing the annual update can result in temporary deactivation, blocking customs clearance.

Benefits Unlocked by IEC & AD Code.

What IEC and AD Code enable, beyond satisfying the legal requirement.

Cross-border trade access

The only legal path to import / export goods in India. Without IEC, customs blocks every shipment, and banks block every cross-border remittance.

Customs clearance at ports

AD Code activation unlocks customs clearance at the registered ports. Required for both import Bills of Entry and export Shipping Bills.

Foreign currency banking

EEFC accounts and other foreign-currency bank accounts require IEC. Helps exporters hedge against rupee volatility on receivables.

Export incentive eligibility

Schemes like RoDTEP, RoSCTL, and Advance Authorisation require IEC for application. These can rebate 1–5% of the export value depending on product.

Cross-border e-commerce

Mandatory for Amazon Global, eBay, Etsy, Walmart Marketplace, and most international e-commerce platforms for seller onboarding.

Enterprise contract eligibility

Large MNC clients and foreign principals require IEC on the vendor file before initiating any cross-border services or goods contract.

Do You Need IEC & AD Code?

IEC is mandatory the moment you make a single import or export. AD Code is mandatory whenever physical goods cross Indian ports. Service exporters mostly need only the IEC.

Mandatory if

You import goods of any value. Customs cannot release any imported consignment without an IEC matched against the importer. Even a single shipment triggers the requirement.
You export goods or services. DGFT and banks need an IEC to process the export documentation and the foreign exchange inward remittance.
You sell on global e-commerce platforms. Amazon Global, eBay, Etsy, and most cross-border marketplaces require an IEC for seller onboarding.
You ship through couriers like FedEx or DHL for commercial purposes. Personal shipments are exempt up to certain limits; commercial shipments require IEC regardless of value.
You receive remittances for technical / consulting services from foreign clients. While many banks allow service exports under simple FIRC/SOFTEX without IEC for small values, IEC is the cleaner, scalable path for any serious service export business.

AD Code is additionally needed if

You import / export through Indian ports. AD Code registration is required at every port where you clear goods, sea, air, land, or ICD.
You use multiple ports. AD Code must be activated separately for each port. Most exporters start with one port and add more as the business scales.
You operate a courier-led export model. Courier exports (FedEx, DHL, Aramex) require the AD Code at the courier hub.
You'd benefit from a Foreign Currency Account (EEFC). EEFC accounts let exporters retain a portion of foreign exchange earnings; banks need IEC plus AD Code to open them.

How IEC and AD Code Registration Works.

Three steps. We handle two of them. Total timeline: 3–5 days for IEC; AD Code activation adds 5–10 days per port.

1

We Collect

Send us your PAN, Aadhaar of authorised signatory, bank details (cancelled cheque), entity proof, and address proof. We verify each one and confirm whether you need only IEC or both IEC and AD Code based on your trade pattern.

Day 1

2

We Process

File the IEC application on the DGFT portal. Handle Aadhaar OTP verification, e-sign the form, and respond to any DGFT queries. Simultaneously prepare the AD Code letter for submission to your bank.

Day 2–3

3

We Deliver

IEC issued by DGFT, AD Code letter delivered for submission to your bank. We coordinate with your customs broker for port-level activation of the AD Code on ICEGATE.

Day 4–5

IEC vs AD Code at a Glance.

Two related but distinct registrations. Most importers / exporters need both; pure service exporters often need only IEC.

Aspect

IEC (Import Export Code)

AD Code

Issued by

DGFT (Directorate General of Foreign Trade)

Your bank, registered on ICEGATE

Required for

Any cross-border trade

Physical movement of goods through Indian ports

Identifier length

10 digits, alphanumeric

14 digits, numeric

Validity

Permanent (with April–June annual update)

Permanent (linked to the bank account)

Number per entity

One per PAN

One per bank account, registered per port

Government fee

₹500

No fee; bank may charge handling

Typical timeline

1–3 working days

5–10 days per port (post-IEC)

Fees and timelines reflect DGFT and standard bank practices current as of 2026. AD Code activation must be repeated for each port; the actual time depends on the customs broker's coordination with the bank.

After Registration What's Next?

Once IEC and AD Code are in hand, the real work is the recurring trade operations and the export incentive applications. Most importers / exporters underestimate this and treat the codes as one-off paperwork.

1

Annual IEC update (April–June)

DGFT requires every IEC holder to confirm the registration details once a year, between April and June. Even if nothing has changed, the update must be filed. Missing the window can result in temporary IEC deactivation, which blocks customs clearance and bank remittances until reinstated. We track the window and file the update on your behalf.

2

Activate AD Code at every port you use

Your company already has its PAN and TAN. If your turnover is expected to exceed the GST threshold (₹40 lakh for goods, ₹20 lakh for services in most states), or if you operate across state lines or sell through e-commerce, GST registration is required. We can handle this either as a follow-on service or bundled into your incorporation engagement.

3

Apply for export incentive schemes

IEC unlocks several rebate and incentive schemes. The most commonly used:

RoDTEP (Remission of Duties and Taxes on Exported Products): rebate of central, state, and local taxes on exported goods, credited as a scrip
RoSCTL (Rebate of State and Central Taxes and Levies): applicable to textile and apparel exports, in addition to RoDTEP
Advance Authorisation: duty-free import of inputs for export production
EPCG (Export Promotion Capital Goods): zero-duty import of capital goods against export obligation
Service Exports from India Scheme (SEIS): notified service exporters get duty credit scrips

The export incentive schemes are sector- and product-specific. Most exporters leave money on the table by not claiming all eligible scrips. Our team helps map the right schemes to your product / service line and file the claims.

Frequently Asked Questions.

Any business engaged in commercial import or export of goods or services. The threshold is zero, even a single shipment triggers the requirement. Personal shipments and certain notified categories (e.g., charitable imports under specific conditions) are exempt. For software / consulting service exports, IEC is technically required, though small-value remittances are often handled through FIRC alone in practice.

Typically 1–3 working days for clean applications on the DGFT portal. The system auto-verifies PAN and issues the code after Aadhaar OTP authentication of the signatory. If DGFT raises a query (most commonly on entity proof or address), the timeline can extend to 5–7 days. Our role is to anticipate the queries and submit a clean application.

IEC is permanent and does not need renewal. However, an annual update is required between April and June each year on the DGFT portal, even if no details have changed. Missing this window can result in IEC deactivation, which blocks customs clearance until reinstated.

IEC is the licence to trade across borders, issued by DGFT. AD Code is the operational link between your bank account and customs, issued by your bank and registered on ICEGATE. IEC is needed for any cross-border activity. AD Code is needed specifically when physical goods move through Indian ports. Service exporters typically need only IEC; goods importers / exporters need both.

Yes. IEC is available to sole proprietorships, partnerships, LLPs, Pvt Ltds, OPCs, and registered trusts. The PAN of the entity (or the proprietor for sole prop) is the basis of the IEC: one PAN, one IEC. The signatory authentication uses Aadhaar OTP.

Technically yes, for any commercial service export. In practice, many small service exporters operate without IEC by using their bank's FIRC (Foreign Inward Remittance Certificate) mechanism for individual remittances. However, this approach hits limits at scale: any export above a few lakhs requires IEC for proper documentation. We recommend getting the IEC if you intend to scale service exports.

The IEC government fee is ₹500, paid online during the application. Professional fees for end-to-end handling (document preparation, application filing, query response, AD Code letter to bank, port activation coordination) typically range from ₹2,500 to ₹7,500 depending on scope. Reach out for an exact quote.

Your bank account is where money sits. The AD Code is a 14-digit identifier the bank registers on ICEGATE, linking that account to your IEC for customs purposes. Without AD Code registration at a port, customs cannot match your shipping bills to your bank account for foreign exchange settlement. You can have one bank account and multiple AD Codes (registered at different ports), or multiple bank accounts each with its own AD Code.

No. Only one IEC is issued per PAN. If your entity has different business divisions, all of them operate under the same IEC. If you have separately incorporated entities (each with its own PAN), each can have its own IEC.

Customs will hold the shipment. Banks will refuse the remittance. Penalty proceedings under the Customs Act and the Foreign Trade (Development and Regulation) Act can follow. The shipment must be re-routed back, abandoned, or auctioned by customs, depending on the case. The fix is to apply for IEC immediately and pursue a release; this can take weeks and adds storage costs.

Yes. AD Code is registered with your bank, but it must be activated separately at each port where you operate. Most exporters start with one port (whichever is closest or has the best connectivity) and add more as the business scales. Our team coordinates port-level activation with your customs broker.

Yes, Section 8 Companies, Trusts, and Societies engaged in cross-border activity (export of services, import of donated goods, etc.) can obtain IEC. Charitable imports under specific notified conditions may have separate procedures, but the IEC requirement itself applies.

IEC & AD Code Registration