Home / Import Export Code (IEC)
What is Import Export Code (IEC) ?

An Importer Exporter Code (IEC) is a key business identification number which is mandatory for export from India or Import to India. No export or import shall be made by any person without obtaining an IEC. No person shall make any import or export except under an IEC Number granted by the DGFT (Director General of Foreign Trade). In case of import or export of services or technology, the IEC shall be required only when the service or technology provider is taking benefits under the Foreign Trade Policy or is dealing with specified services or technologies. IEC is a 10-digit code which has a lifetime validity that is, there is no need to renew it. You can issue this code in either your name or under company’s name. Once issued, it is valid for all its division/units/factories/branches

What is LUT in GST ?

A Letter of Undertaking (LUT) is a document that exporters can file to export goods or services without having to pay taxes. Given the difficulties faced by many exporters in processing of tax refunds, alternative options can seem very attractive. An LUT spares exporters the effort of pursuing a refund and eliminates the blocking of funds by way of tax payments.

IEC Modification

IEC Modification is required when you have mistakenly put information while applying for IE Code. You may need to modify details like email ID, contact number, office address etc. MyFiler team can help you update your details in Import Export Code Certificate while you sit back at your place and relax.

Procedure to Import Export Code (IEC)
  • Select your package
  • Make Online Payment
  • Submission of Documents
  • Receive your IEC on Mail.
Documents required for Import Export Code (IEC)


  • Pan of company/individual/ partnership firm/ LLP
  • ID proof of individual - Aadhar Card, Passport, Voter id
  • Address proof (Electricity bill/rent agreement/Sale deed of the office location
  • Scanned copy of Photograph (Passport Size)
  • Copy of cancelled cheque leaf of the Current Account
  • Scanned copy of proof of incorporation/establishment/ registration for the specified entity.
    This supporting document is mandatory for Registered Society, HUF, Partnership, Trust, Others.


  • PAN Card of the Individual/Company
  • Cancellation cheque or savings account or current account
  • Passport Size photograph
  • Class 2 or Class 3 Digital Signature
  • Aadhar Card of all Directors/Partners
  • ANF - 2A Application Form


  • LUT cover letter – request for acceptance – duly signed by an authorised person.
  • Copy of GST registration.
  • Pan Card of the entity.
  • KYC of authorised person/signatory.
  • GST RFD 11 form.
  • Copy of IEC code.
  • Cancelled Cheque
  • Authorized letter.
  • An LUT can be submitted by anyone registered under GST, provided they have not been prosecuted for tax evasion exceeding Rs. 250 lakh, or for any other offence under the CGST Act, the IGST Act 2017, or any other prevailing statute.
When do you need to apply for IEC modification?
  • If you want to change the address of the company or registered office address
  • If you want to change the name of the company
  • When you want to add a new branch to the company
  • If there is an addition or deletion of a partner or director in the company
  • If there is a change in the business activities
  • If there is a change in the email Id or mobile phone number of the company
  • If you need to update or modify the bank details
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