Customs rules
Importer Exporter Code: who needs an IEC
Independent site, not a government service. General information, not customs advice.
To import for business, you need an IEC issued through the DGFT. If you are unsure which courier route applies to you, the tool below sorts the shipment by value.
Which courier category fits this shipment?
Category
Low value dutiable consignment
| Limit per consignment | ₹1,00,000 |
| Your value | ₹50,000 |
| Regulations form | CBE-XIII |
Courier Imports and Exports regulations, as updated to 2022. Duty still applies.
The Importer Exporter Code, or IEC, is the business identifier that India's foreign trade system uses for import and export. The GST Council flyer on imports records that, under DGFT Trade Notice 09 of 12 June 2017, the PAN of an entity would be used as its import export code, so that the applicant's PAN is authorised as the IEC. The Chennai Customs guide of October 2025 says that a valid IEC is required for commercial imports and exports, including through courier, in addition to the KYC documents. An individual importing goods for bona fide personal use is treated differently: KYC with a document such as Aadhaar, a passport or a PAN is what the guide requires. The IEC is applied for on the DGFT site, whose fees and steps we have not reproduced, as they can change and its policy restricts copying.
Tariff and rules read by Radif Partners · Editorial policy · Method and sources
Who needs what, in short
| Importer | Identifier the guide names | Source |
|---|---|---|
| Business importing for resale or use | Valid IEC, plus KYC documents | Chennai Customs guide |
| Individual, bona fide personal import | KYC document such as Aadhaar, passport, PAN, or voter ID | Chennai Customs guide |
| Entity applying for a code | PAN authorised as IEC | GST Council flyer, citing the 2017 DGFT trade notice |
What we did not read
The foreign trade policy text behind these statements sits on the DGFT site. Its website policy allows reproduction only after permission by email, and we have not asked, so we cite the two customs and GST guides instead. Fee amounts, annual update rules and any list of exempt importers are not stated here because we could not confirm them from a text we read.
Next steps once you have the code
- Register with ICEGATE as your customs system identity, usually with your broker's help.
- Check import policy for your line in the ITC(HS) schedules.
- Find the line and duty with the HS code search and the calculator.
- Arrange GST registration if you will claim the IGST as credit, and read bill of entry for the filing window.
The tool on this page sorts a courier shipment by value. It does not check who you are, and a low value commercial shipment still needs the code.