PARA 2.8
- Document type
- Procedure
- Reference no.
- 02
- Dated
IEC No: Exempted Categories
IEC No: Exempted Categories 2.8
The following categories of importers or exporters are exempted from obtaining Importer - Exporter Code (IEC) number:
(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 the Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993.
(ii) Ministries/Departments of the 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 provided the CIF value of a single consignment does not exceed Indian Rs.25,000.
(v) Persons importing/exporting goods from/to Myanmar through Indo-Myanmar border areas provided the CIF value of a single consignment does not exceed Indian Rs.25,000.
However, the exemption from obtaining Importer-Exporter Code (IEC) number shall not be applicable for the export of Special Chemicals, Organisms, Materials, Equipments and Technologies (SCOMET) as listed in Appendix- 3, Schedule 2 of the ITC(HS) except in the case of exports by category(ii) above.
(vi) The following permanent IEC numbers shall be used by the categories of importers/ exporters mentioned against them for import/ export purposes.
Note:
Commercial Public Sector Undertaking (PSU) who have obtained PAN will however be required to obtain Importer Exporter Code number. The permanent IEC number as mentioned above, shall be used by non-commercial PSUs.
The following categories of importers or exporters are exempted from obtaining Importer - Exporter Code (IEC) number:
(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 the Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993.
(ii) Ministries/Departments of the 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 provided the CIF value of a single consignment does not exceed Indian Rs.25,000.
(v) Persons importing/exporting goods from/to Myanmar through Indo-Myanmar border areas provided the CIF value of a single consignment does not exceed Indian Rs.25,000.
However, the exemption from obtaining Importer-Exporter Code (IEC) number shall not be applicable for the export of Special Chemicals, Organisms, Materials, Equipments and Technologies (SCOMET) as listed in Appendix- 3, Schedule 2 of the ITC(HS) except in the case of exports by category(ii) above.
(vi) The following permanent IEC numbers shall be used by the categories of importers/ exporters mentioned against them for import/ export purposes.
| S.No. | Code Number | Categories of Importers/ Exporters |
| 1. | 0100000011 | All Ministries/Departments of the Central Government and agencies wholly or partially owned by them. |
| 2. | 0100000029 | All Ministries/Departments of the State Government and agencies wholly or partially owned by them. |
| 3. | 0100000037 | Diplomatic personnel, Counselor officers in India and the officials of the UNO and its specialised agencies. |
| 4. | 0100000045 | Indians returning from/going abroad and claiming benefit under the Baggage Rules. |
| 5. | 0100000053 | Persons/ Institutions/ Hospitals importing or exporting goods for personnel use, not connected with trade or manufacture or agriculture. |
| 6. | 0100000061 | Persons importing/ exporting goods from/ to Nepal provided the CIF value of a single consignment does not exceed Indian Rupees 25000/-. |
| 7. | 0100000070 | Persons importing/ exporting goods from/to Myanmar through Indo-Myanmar border areas provided the CIF value of a single consignment does not exceed Indian Rupees 25000/-. |
| 8. | 0100000088 | Ford Foundation |
| 9. | 0100000096 | Importers importing goods for display or use in fairs/exhibitions or similar events under the provisions of ATA carnet. |
| 10. | 0100000100 | Director, National Blood Group Reference Laboratory, Bombay or their authorized offices. |
| 11. | 0100000126 | Individuals/Charitable Institutions/ Registered NGOs importing goods, which have been exempted from Customs duty under the Notification issued by Ministry of Finance for bonafide use by the victims affected by natural calamity. |
Note:
Commercial Public Sector Undertaking (PSU) who have obtained PAN will however be required to obtain Importer Exporter Code number. The permanent IEC number as mentioned above, shall be used by non-commercial PSUs.