Export & Import — IEC, LUT, Refunds & More

IEC (Importer Exporter Code) is a 10-digit code issued by DGFT (Directorate General of Foreign Trade) that is mandatory for any person or business intending to import or export goods. Without a valid IEC, customs authorities will not clear your import or export shipments. IEC is a one-time registration with no annual filing required — only an annual update/renewal confirmation between April–June each year. Most businesses need an IEC before they can start trading internationally.

LUT (Letter of Undertaking) allows registered exporters to export goods or services without paying IGST upfront. Without LUT, you would need to pay IGST on your exports and then claim a refund later — which blocks your working capital for months. By filing Form GST RFD-11 (LUT), you can issue export invoices at zero-rated GST. LUT must be filed fresh at the beginning of every financial year and is the preferred route for most active exporters.

If you export goods or services by paying IGST (instead of filing LUT), you can claim a full refund of the IGST paid. For goods, the refund is processed automatically once the shipping bill is filed and linked to your GSTR-1. For services, you file GST RFD-01 with supporting documents. The refund is credited directly to your bank account. We handle document preparation, shipping bill reconciliation, refund application filing, and department follow-up.

The government fee for IEC registration on the DGFT portal is ₹500, payable online at the time of application. This is charged separately from our professional service fee. There is no annual fee for IEC itself, but you must update/confirm your IEC details on the DGFT portal between April–June every year (free of charge) to keep it active. Failure to do the annual update can result in the IEC being deactivated.

No — IEC is mandatory for exporting goods internationally, including through platforms like Amazon Global Selling, eBay, Etsy, or any cross-border marketplace. You will also need GST registration and should file a LUT each year to export at zero-rated GST. We can help you set up the complete compliance package — IEC, GST registration, LUT filing, and export invoice format — so you are fully ready to start selling globally.

Yes. If your IEC was deactivated due to non-completion of the annual update, it can be reactivated by logging into the DGFT portal and confirming or updating your IEC details. If the IEC was cancelled for other reasons, you may need to apply for a fresh IEC. We assist with both reactivation of deactivated IECs and fresh IEC applications — contact us to assess your situation.

Yes — for most businesses, both IEC and GST registration are needed to export legally. IEC is required for customs clearance (issued by DGFT), and GST registration is needed for LUT filing and IGST refund claims (issued by CBIC). If your turnover is below the GST threshold, you can still voluntarily register for GST to avail zero-rated export benefits. We offer both IEC and GST registration so you can get everything done in one place.