Last reviewed: 6 August 2026. Export setup is two short document sets with three counterparties: DGFT (IEC), your bank (AD-code letter) and the port system (registration). Each is quick with the right papers and shipment-blocking without. Here is the full list, including the annual-update requirement that quietly deactivates forgotten IECs.
For the IEC (DGFT portal)
| Document | Notes |
|---|---|
| PAN of the entity/proprietor | IEC is PAN-based — one IEC per PAN, ever |
| Entity proof | COI/deed for companies/LLPs/firms; proprietors ride on PAN |
| Address proof of business | Utility bill/rent agreement chain — same discipline as every registration |
| Bank proof | Cancelled cheque or bank certificate in the entity name |
| Authentication | Aadhaar e-sign or DSC of the signatory |
For the AD code at the port
- Bank’s AD-code letter on its letterhead (banks have formats — ask for the customs-registration variant)
- IEC, GSTIN, entity PAN copies
- Port-wise registration on ICEGATE — repeat per port/ICD you ship from
- Authorisation for your CHA where one files for you
The annual update (the quiet killer)
- IEC holders must confirm/update details EVERY YEAR in the April–June window — even when nothing changed
- Miss it and the IEC deactivates; discover it mid-shipment and the education is expensive
- Revival = complete the update; build the June reminder into your compliance calendar
Frequently asked questions
Service exporters with no customs shipments — which parts apply?
IEC generally yes (remittances, benefits, platforms ask); AD-code port registration no — that layer exists for customs clearance.
One IEC for our three branches?
One PAN, one IEC — branches ride on it; what multiplies is port registrations, not IECs.
The bank is slow with the AD letter. Alternatives?
The letter must come from YOUR authorised-dealer bank — the fix is escalation with the correct format in hand, not a workaround; we push, banks sign.
Is the IEC ever renewed or paid for again?
No renewal fee — just the free annual confirmation in the window. Treat it as compliance, not commerce.
Our IEC shows deactivated after years unused. Dead?
Revivable — complete the pending updates and it returns; plan a few working days before any committed shipment.
GST and IEC — must names match exactly?
Identity consistency across PAN/GST/IEC/bank prevents the port-stage matching pains — reconcile before registering, not after a held container.
Do merchant exporters need anything extra?
The same spine; scheme-specific additions (LUT on the GST side, RCMC where scheme benefits demand) attach per your model — mapped in setup.
Can imports start on the same IEC?
Yes — the code serves both directions; import-side additions are bank and product-compliance matters, not new IECs.
We complete IEC, AD-code and port registrations in one pass — and wire the June update into your compliance calendar.
IEC & AD CodeExporter GST/LUTRequest a Scope DiscussionThis article is a general educational summary as on 6 August 2026 and is not professional advice or an assurance of any approval, registration or outcome — departmental decisions rest with the authorities on each case’s facts. Requirements change; verify current rules or discuss your specific case before acting.