- The IEC comes first; customs rejects filings without a valid one. Then register on ICEGATE, link your bank and authorise a customs broker.
- Exports clear on a Shipping Bill to Let Export Order; imports on a Bill of Entry to out of charge.
- Keep the name and IEC identical on every document to avoid rejected filings.
Why the IEC comes before customs
The Importer-Exporter Code is the first thing customs checks. Every Shipping Bill and Bill of Entry carries your IEC, and the system rejects a filing if the code is missing, deactivated or does not match your PAN and bank record. So the order is fixed: IEC first, then customs registrations, then the clearance itself.
IEC registration: the short version
- Keep ready: the entity's PAN, an Aadhaar or digital signature for the authorised person, address proof, a cancelled cheque or bank certificate, and a working email and mobile number.
- Apply on the DGFT portal under the IEC application, entering the constitution, directors or partners and bank details, and authenticating with e-sign or DSC. A small application fee applies; check the current amount on the portal.
- Download the IEC certificate once issued. The code is PAN-based, and one PAN holds one IEC.
- Keep it live: confirm or update the details each year between 1 April and 30 June.
Documents, branch codes, modification and deactivation are covered in the full IEC registration guide.
Registrations you need before customs will clear you
| Registration | Why customs needs it | Who does it |
|---|---|---|
| ICEGATE login | Lets you or your broker file Shipping Bills and Bills of Entry and pay duty online | You, with a Class 3 digital signature |
| AD code / bank account | Links your Shipping Bills to the bank that will receive export proceeds, so refunds and eBRC can follow | You and your authorised dealer bank, registered at the port |
| Customs broker authorisation | A licensed customs broker (CHA) files on your behalf, under your written authority | You sign an authorisation; the broker files |
| GST registration | Needed for IGST on imports, LUT or refund on exports, and e-invoicing | You |
The names must match. IEC, PAN, GST, bank account and ICEGATE profile should show the same legal name and address. A mismatch is the most common reason a first filing is rejected.
The customs clearance process, export and import
Exports
The broker files the Shipping Bill with your invoice and packing data. After the risk check and any inspection, customs gives the Let Export Order, the goods are loaded, and the carrier files the manifest. Full detail and amendments: Shipping Bill guide.
Imports
The carrier files the IGM; your broker files the Bill of Entry, ideally before arrival. Customs assesses it, you pay the duty, and goods are released on out of charge. The duty is built from assessable value, BCD, surcharge and IGST. See the valuation rules and anti-dumping duty checks.
| Export | Import | |
|---|---|---|
| Main document | Shipping Bill | Bill of Entry |
| Who files | Exporter's broker | Importer's broker |
| Money step | Refund and incentive claims, then bank realisation | Duty payment before release |
| Customs release | Let Export Order | Out of charge |
| Afterwards | eBRC, drawback, RoDTEP, IGST refund | IDPMS payment match, input credit of IGST |
Documents to have ready
Where the IEC causes clearance delays
IEC not updated. If the annual update was missed, filings can be blocked until the IEC is reactivated.
Different IEC on documents. A mistyped code on the invoice or Shipping Bill breaks the match between customs, the bank and the licence ledger.
Bank not registered at the port. Exports can be cleared, but refunds and the eBRC will wait until the AD bank is linked.
Frequently asked questions
Can I clear goods through customs without an IEC?
Not for imports or exports of goods in the course of business. Customs requires a valid IEC on every Shipping Bill and Bill of Entry.
Do I need my own ICEGATE registration if I use a customs broker?
Your broker files on its own ICEGATE login under your authorisation, but registering yourself lets you track filings, pay duty and download documents.
How long does IEC registration take?
It is issued electronically, usually within a day or two when the PAN, Aadhaar and bank details match. Confirm current timelines on the DGFT portal.
What is the difference between a Shipping Bill and a Bill of Entry?
A Shipping Bill is filed for exports; a Bill of Entry is filed for imports. Both are electronic documents on ICEGATE.
How EXIMnx helps: EXIMnx keeps the IEC, bank and branch details in one master, generates Shipping Bill and Bill of Entry data for ICEGATE from the invoice, and tracks the release and later eBRC against each shipment. See Customs & ICEGATE.
- DGFT, IEC application: dgft.gov.in
- ICEGATE, registration, Shipping Bill and Bill of Entry: icegate.gov.in
- CBIC, Customs Act and regulations: cbic.gov.in
This guide is a practical overview, not legal or tax advice. Rules, rates and procedures change by notification; confirm against the current text before you act.