Last reviewed: 25 September 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)
Government fee: ₹500 on the DGFT portal (Appendix 2K). The annual update carries no fee.
| 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
Approximate timeline
| Step | Typical time |
|---|---|
| IEC on the DGFT portal | Same day to about 2 working days, once the application and ₹500 fee are complete |
| AD-code letter from your bank | Depends on the bank; ask for the customs-registration format on day one |
| AD-code registration on ICEGATE (per port) | A few working days |
| RCMC from the export promotion council | Only where you claim scheme benefits; apply alongside the IEC |
For the benefits that need RCMC or port-side registration, see our guide to RoDTEP, duty drawback and advance authorisation.
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
Service exporters: LUT and proof of foreign receipts
IT, consulting and other service firms billing foreign clients rarely need the port layer, but two things matter every year: a GST Letter of Undertaking (LUT), so exports can be made without paying IGST, and bank evidence of each foreign receipt (FIRC/FIRA or e-BRC) matched to the invoice it settles. See export of services: LUT, refunds and the intermediary question. If your books need to carry that invoice-to-receipt match month by month, our cross-border bookkeeping and accounting service covers it.
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 follow up with your bank using the correct format.
Is the IEC ever renewed or paid for again?
No. The ₹500 DGFT fee is paid once, at application. The annual confirmation in the April–June window carries no fee. 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 25 September 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.