2.07
- Document type
- Procedure
- Dated
IEC Number Exempted Categories
Importer Exporter Code (IEC):
2.07
IEC Number Exempted Categories
(a) IEC is compulsory for import and /or exports. However, the following categories of importers or exporters are exempted from obtaining IEC.
| Sl. No. | Categories Exempted from obtaining IEC |
| (i) | Importers covered by clause 3(1) [except sub- clauses (e) and (l)] and exporters covered by clause 3(2) [except sub-clauses (i) and (k)] of Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993. |
| (ii) | Ministries /Departments of Central or State Government |
| (iii) | Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture. |
| (iv) | Persons importing/exporting goods from/to Nepal; Bhutan; Myanmar (through Indo-Myanmar border areas); and China (through Gunji, Namgaya Shipkila and Nathula ports), provided that the CIF value of single consignment of import/export of goods from/to Nepal; Bhutan and Myanmar (through Indo- Myanmar border areas) does not exceed Indian Rs. 25,000/-; and in the case of China, (a) for import/export of goods through Gunji and Namgaya Shipkila, CIF value of single consignment does not exceed Indian Rs.1,00,000/-;and (b) for import/export of goods through Nathula, CIF value of single consignment does not exceed Rs.2,00,000/-. |
Further, exemption from obtaining IEC shall not be applicable for export of Special Chemicals, Organisms, Materials, Equipments and Technologies (SCOMET) as listed in Appendix - 3, Schedule 2 of ITC (HS) except in case of exports by category (ii) above.
(b) Following permanent IEC numbers shall be used by non – commercial PSUs and categories or importers / exporters mentioned against them for import / export purposes :
| Sr.No. | Permanent IEC | Categories of Importer / Exporter |
| 1 | AMDCG0111E | All Ministries / Departments of Central Government and agencies wholly or partially owned by them. |
| 2 | ADSGA0129E | All Departments of any State Government and agencies wholly or partially owned by them. |
| 3 | DCUNO0137E | Diplomatic personnel, Counsellor officers in India and officials of UNO and its specialised agencies. |
| 4 | IABBR0145E | Indians returning from / going abroad and claiming benefit under Baggage Rules. |
| 5 | IIHIE0153E | Persons /Institutions /Hospitals importing or exporting goods for personal use, not connected with trade or manufacture or agriculture. |
| 6 | IIEGN0161E | Persons importing/exporting goods from /to Nepal |
| 7 | IIEGM0170E | Persons importing / exporting goods from / to Myanmar through Indo-Myanmar border areas |
| 8 | IFFIE0188E | Ford Foundation. |
| 9 | ATAEF1096E | Importers importing goods for display or use in fairs/ exhibitions or similar events under provisions of ATA carnet. This IEC number can also be used by importers importing for exhibitions/fairs as per Paragraph 2.63 of Handbook of Procedures |
| 10 | IDNBG1100E | Director, National Blood Group |
| 11 | ICIRN1126E | Individuals /Charitable Institution /Registered NGOs importing goods, which have been exempted from Customs duty under Notification issued by Ministry of Finance for bonafide use by victims affected by natural calamity. |
| 12 | IIEGC1134E | 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 as given in Paragraph 2.07 (iv) above. |
| 13 | NCIEE1169E | Non-commercial imports and exports by entities who have been authorised by Reserve Bank of India. |