What is IEC (Importer Exporter Code)?
The Importer Exporter Code, or IEC, is a registration number issued by the Directorate General of Foreign Trade (DGFT). For goods exporters it is essential, because customs will not clear shipments without it. For service exporters the picture is softer: many need an IEC to claim export benefits and to receive eBRCs against their name, and the EDF has a field for it. It is generally linked to the business's PAN and is applied for online on the DGFT portal.
Why it matters for exporters
Field 1.7 of the EDF asks for your IE code. The practical rule is simple: if you have one, fill it in. If you do not, ask your bank whether it is required for your case before filing. Having an IEC can help in practice, because realisation certificates and some benefit schemes are tracked against it in DGFT systems.
Getting an IEC is a one-time step, and keeping its details (address, bank account, contact) current matters. If your IEC shows an old bank account, matching and eBRC generation can become messy. Read IEC for service exporters to decide whether you need one now.
Example
Tara Translations LLP has been invoicing European clients for two years without an IEC. In November 2026 it plans to claim an export benefit and finds the scheme requires one. It applies on the DGFT portal, updates its AD bank with the new code, and from December onwards fills field 1.7 on every EDF it prepares with the EDF form generator.
Common confusion
The IEC is not a GST registration and not a tax number. Your GSTIN goes in field 1.8 and your PAN in field 1.9; the IEC sits beside them as a separate trade identifier.