IEC Code for Agri Exporters: Documents, Fees, DGFT Online Process, Annual Update and Link with APEDA RCMC, GST LUT and Bank AD Code

An IEC (Importer Exporter Code) is a 10-digit number from DGFT that you need before you export, unless you fall in an exempt category such as goods for personal use. Apply online at dgft.gov.in. The government fee is Rs 500, the code is permanent, and a modification costs Rs 200. Every holder must also update the details online at least once a year, in the April to June window, at no fee. Next come the APEDA RCMC for scheduled agri products (Rs 5,900 for 5 years), a GST LUT every financial year, and a bank AD code registered on ICEGATE.

The Importer Exporter Code, or IEC, is a 10-digit registration number issued by the Directorate General of Foreign Trade (DGFT). The APEDA Agri Export Manual calls it mandatory for exports and imports, and DGFT Handbook para 2.07 says the same in one line: IEC is compulsory for import and/or export, except for a short list of exempt categories.

Think of it as the export-side identity of your business. Customs, the bank that receives your dollars, the export promotion council and DGFT all ask for it. Without it you cannot file a shipping bill, and you cannot get an APEDA RCMC.

There is no return to file and no renewal fee. The Handbook (para 2.10) says the IEC has permanent validity unless suspended or cancelled, and one IEC covers every branch, division, unit and factory of the same applicant. The catch is the yearly update, covered below.

If you export agrochemicals or biopesticides, our step guide on how to export agrochemicals from India shows where the IEC sits in the full licence and document chain. This guide goes deeper on the IEC itself and on the registrations that follow it.

Anyone who exports or imports goods needs an IEC unless exempted. Para 2.07 of the DGFT Handbook of Procedures exempts central and state government departments, persons exporting or importing goods for personal use not connected with trade, manufacture or agriculture, and certain small border consignments. SCOMET items are an exception to the exemptions, so they always need an IEC (except government ministries).

Read the personal-use line carefully. It says personal use not connected with trade, manufacture or agriculture. A person who ships a parcel of produce for sale is doing agriculture-linked trade, so the exemption is not for them.

Services are different. The DGFT IEC page says services exports generally do not need an IEC, except when the service provider claims benefits under the Foreign Trade Policy. This post is about goods exports.

Does a farmer need an IEC to sell produce abroad?

A farmer or group that wants to put its own name on the shipping bill and receive the foreign payment directly needs an IEC.

The DGFT portal accepts proprietorship, partnership, LLP, limited company, trust, HUF and society as applicant types. The IEC is tied to the PAN of the entity, and only one IEC can be issued against one PAN. So the entity you pick decides whose name appears on every export document.

Pick the entity before you pay. Changing the PAN on a numeric (older) IEC later needs the Regional Authority and transfer of liabilities (para 2.14), and a PAN-based IEC for a new entity needs a fresh IEC. It is easier to apply for the right entity on day one.

Keep a PAN, a digital signature token or Aadhaar e-sign, a working mobile number and email, a bank account in the name of the IEC holder, and a valid address with proof. DGFT may also physically verify the firm address after the IEC is issued, so the address should be real and reachable.

The Handbook (para 2.08) asks for a cancelled cheque bearing the entity's pre-printed name or a bank certificate, and an address proof of the entity. The DGFT FAQ adds proof of establishment for partnerships, societies, trusts and HUFs. Uploads are PDF only, maximum 5 MB each.

Two small things trip people up. First, the bank account name must match the firm name exactly; the FAQ says to remove extra white spaces and, if the names still do not match, upload a supporting document. Second, a scan that is unreadable or larger than 5 MB will stall the application.

Register on dgft.gov.in as an Importer/Exporter, open the dashboard, choose Apply for IEC, fill the entity, address, bank, director or partner details, upload documents, pay the fee through Bharatkosh and sign with DSC. The IEC is generated after submission and you can print it from Manage IEC.

1. Go to dgft.gov.in. Click Login, then Register, then choose Register as Importer/Exporter. Enter the basic details and the OTPs sent to your mobile and email.
2. Log in with your email as the username and the temporary password sent to you, and change the password. Only one IEC can be applied for or linked to a login, as the FAQ notes.
3. Open My Dashboard, then Importer Exporter Code (IEC), then Apply for IEC. If you already hold an old IEC, use Link your profile to IEC instead.
4. Enter the entity details, PAN, address, branch details, and director, partner or trustee details. For companies the director details are fetched from MCA using the CIN.
5. Enter the bank account details. The name on the account should match the firm.
6. Upload the documents in PDF form (maximum 5 MB each).
7. Pay the application fee on the Bharatkosh page by net banking, debit card, credit card or UPI.
8. Sign with your DSC and submit. You get an acknowledgement with a file number, and you can track status under Track Status.
9. After issue, print the IEC from Services, IEC, Manage IEC, Print IEC. You can also verify any IEC from Services, View IEC Related Details.

Do not worry if your bank details are not validated on the first day. The DGFT FAQ says bank details are validated through PFMS and the result comes the next day. The IEC is issued immediately, with a risk flag in the system that is removed once the validation succeeds. If validation fails, the Regional Authority checks the document you uploaded.

The DGFT fee scale (Appendix 2K) lists Rs 500 for an IEC application. A modification costs Rs 200 and the annual April to June update is Nil. The FAQ says a new IEC is issued immediately after submission, and the Handbook says it has permanent validity unless suspended or cancelled.

The Rs 500 is the government fee only; consultants charge separately.

Log in, go to Services, Manage IEC, enter your IEC number and validate with the DSC, then click Modify IEC. Any change in constitution of the firm, address, bank details or other primary details must be updated online within 30 days of the change (Handbook para 2.14). The fee is Rs 200.

The DGFT page for IEC Profile Management describes the modification as auto-approved. In practice, change your bank account on the IEC first, then on ICEGATE, so the details match when a shipping bill is filed.

Every IEC holder must update or confirm the IEC details online between April and June each year, The fee scale (Appendix 2K) shows Nil for it. Under Handbook para 2.10 an IEC can be deactivated, so do not let the update lapse.

The Handbook (para 2.15) says the profile must be updated whenever a change occurs, and in any case at least once a year. Do it early in the window, not on the day of a shipping bill.

1. Log in to dgft.gov.in with the credentials linked to your IEC.
2. Go to Services, Manage IEC (or click Update/Modify IEC), and validate with your DSC.
3. Check every field: address, bank account, branches, directors or partners, mobile and email.
4. If something has changed, correct it. Then submit.
5. Keep the acknowledgement, and check that the IEC status shows active.

For APEDA scheduled products, apply for the Registration-cum-Membership Certificate (RCMC) through the e-RCMC link on the DGFT portal after you hold the IEC. APEDA's circular lists a fee of Rs 5,900 (Rs 5,000 plus 18 percent GST) and a validity of 5 years. Amendments to the RCMC after issue carry no fee.

APEDA started issuing RCMC through the DGFT portal from 17 July 2023, in line with DGFT Trade Notice 35/2021-22. The APEDA Agri Export Manual explains why: to claim authorisations or benefits under the Foreign Trade Policy, exporters need an RCMC from the relevant Export Promotion Council, FIEO, commodity board or authority.

Not every agri product is under APEDA. Some products fall under other export promotion councils or commodity boards, which issue their own RCMC. Check the right body for your product before you pay APEDA. The fees and proofs above are from APEDA's circular of 21 July 2023.

Organic exporters have one more layer. Buyers abroad ask for NPOP or equivalent certification, which is separate from the IEC and the RCMC. Our guide on NPOP organic certification vs PGS explains it. Pesticide and biopesticide exporters should read the biopesticide registration requirements for the EU, US and Africa before they promise a buyer a date.

To export goods without paying IGST, a registered person furnishes a Letter of Undertaking (LUT) in Form GST RFD-11 on the GST portal, before the export. The LUT is for a financial year and shows as Expired at the end of that year, so you file a fresh one each year, ideally before the first shipment of the year.

The GST portal user guide gives the filing steps. File the LUT before the first invoice of the financial year, so every shipment in that year is covered.

1. Log in to the GST portal as a registered taxpayer.
2. Go to Services, User Services, Furnish Letter of Undertaking (LUT).
3. Select the financial year. GSTIN and legal name are prefilled.
4. Enter the names, addresses and occupations of two independent and reliable witnesses, and tick the declarations.
5. Preview, then sign with DSC or EVC by the primary or another authorised signatory, and submit.
6. Note the ARN. The status goes through Submitted, Pending for Clarification, Pending for Order, Approved, Rejected or Deemed Approved.

The other route is to pay IGST on the export and claim a refund. The LUT keeps working capital free. Our agrochemical export guide also has a short note on the LUT for chemical exporters.

The AD (Authorised Dealer) code identifies the bank branch that handles your foreign exchange. Exporters add it, along with the bank account, on ICEGATE under Bank Account, Foreign Remittance Account (Authorized Dealer Code). You upload a bank authorisation letter and a cancelled cheque, verify with an OTP, and customs sets the status to Accepted.

1. Log in to ICEGATE. Your IEC must already be linked, which happens in real time once DGFT issues it.
2. Open Bank Account, then choose Foreign Remittance Account (Authorized Dealer Code).
3. Click Add New Bank Account.
4. Select the bank name and branch from the drop-down, enter the bank account number, and select the customs location and document type.
5. Upload the proof document and click Verify. The system fills the IRN number.
6. Click Submit, verify with OTP sent to your registered mobile or email, and submit again.
7. The system shows Bank Account added successfully. The account shows a Status at Customs; only accounts with Accepted status can be modified later.

ICEGATE has a second account type, the Refund/Incentive Account, which uses the IFSC code and is used for export incentives such as drawback. It is a separate registration from the AD code. The ICEGATE bank account manual shows both.

Set up the entity and PAN, open a current account with a bank authorised for foreign exchange, apply for the IEC, then the RCMC, then the GST LUT, and then register the AD code on ICEGATE. Do all of this before the first shipping bill. The APEDA Agri Export Manual lists the same start: organisation, bank account, PAN, IEC, RCMC.

The two government fees you pay up front, IEC (Rs 500) and APEDA RCMC (Rs 5,900), come to Rs 6,400. That excludes the digital signature token, any consultant, and bank charges. For what comes after step 6 (HS codes, packing, phytosanitary certificate, shipping bill), see the Indian agrochemical exporters guide and the agrochemical export steps. For the demand side, the top fertiliser importing countries shows who buys.

To print your IEC, log in, go to Services, IEC, Manage IEC, verify your details and click Print IEC. To check any IEC (a buyer's or a supplier's), use Services, View IEC Related Details on dgft.gov.in, which needs the IEC number and the first three characters of the firm name. To surrender an IEC, apply online once all obligations are closed.

Your IEC also appears in the customs system. The DGFT FAQ says a new IEC reflects on ICEGATE in real time. If your shipping agent says the IEC is not showing, check your IEC status on DGFT first, then the ICEGATE profile.

Conclusion

Getting an IEC is the easy part: a PAN, a bank proof, an address proof, a signature, a Rs 500 fee and an hour on the DGFT portal. The work that decides whether your first container moves is what follows: an APEDA or board RCMC, a GST LUT filed before the first invoice, an AD code registered on ICEGATE, and a profile update every year. Do them in that order and keep every acknowledgement.