Last updated: September 15th, 2022 3:12 PM

Import Export Code Exemption – Who is exempt?

Import Export Code or IE Code is required for every person, firm, company, or entity engaged in export business in India. IE Code is provided by the Director General of Foreign Trade (DGFT) as required under the Foreign Trade Policy. No person is allowed to export or import goods without obtaining IE Code. However, some categories of importers or exporters are exempted from obtaining IEC. This article lists specific types of importers and exporters exempt from obtaining the IE Code.

Import Export Code (IEC)

The Importer-Exporter Code (IEC) is a crucial business identification number that is mandatory for Exports or Imports. No person shall make any import or export except under an IEC Number granted by the DGFT. In the 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.

Exempted Categories under Import Export Code

The following categories of importers or exporters are exempted from obtaining Importer – Exporter Code (IEC) number: Importers

• Ministries or Departments of Central or State Government.
• Persons are importing or exporting goods for personal use unrelated to trade, manufacturing, or agriculture.
• Persons importing or exporting goods from or to Nepal, Myanmar through Indo-Myanmar border areas and China, provided the CIF value of a single consignment does not exceed Rs.25000. In the case of Nathula port, the applicable exemption ceiling is Rs.1 lakh. 
• Exemption from obtaining IE code is not applicable in exporting special chemicals, organisms, materials, equipment, and technologies listed in Appendix 3 of Schedule 2 of ITC HS.

Permanent Import Export Code

Provision has also been made to provide a permanent IE code for the following categories of importers or exporters mentioned below:

• IE Code: 0100000011 – All Ministries or Departments of the Central Government and agencies wholly or partially owned by them.
• IE Code: 0100000029 – All Ministries or Departments of the State Government and agencies wholly or partially owned by them.
• IE Code: 0100000037 – Diplomatic personnel, Counselor Officers in India, and the officials of the UNO and specialized agencies.
• IE Code: 0100000045 – Indians are returning from/going abroad and claiming benefits under the Baggage Rules.
• IE Code: 0100000053 – Persons/Institutions/Hospitals importing or exporting goods for their personnel use not connected with trade, manufacturing, or agriculture.
• IE Code: 0100000061 – Persons importing/exporting goods from/to Nepal.
• IE Code: 0100000070 – Persons importing/exporting goods from/to Myanmar through Indo-Myanmar border areas.
• IE Code: 0100000088 – Ford Foundation.
• IE Code: 0100000096 – Importers importing goods for display or use in fairs/exhibitions or similar events under provisions of ATA carnet. This IE code number can also be used by importers importing for exhibitions/fairs.
• IE Code: 0100000100 – Director, National Blood Group Reference Laboratory, Mumbai, or their authorized offices.
• IE Code: 0100000126 – Individuals/Charitable Institutions/Registered NGOs importing goods that have been exempted from Customs duty under the notification issued by the Ministry of Finance for bona fide use by the victims affected by natural calamity.
• IE Code: 0100000134 – Persons importing/exporting permissible goods as notified from time to time, from/to China through Gunji, Namgaya Shipkila, and Nathula ports, subject to value ceilings of single consignment.
• IE Code: 0100000169 – Non-commercial imports and exports by entities that the Reserve Bank of India has authorized

Importer/Exporter can apply for an Import Export code through IndiaFilings and obtain it within 6 to 7 days.