Compliance23 July 2026 13 min readBy CA Ravi Sharma
IEC Annual Update 2026: How to Keep Your Import Export Code Active (and Reactivate a Deactivated IEC)
The DGFT mandates an electronic IEC update every year between April and June, even if nothing has changed. Here is the exact portal walkthrough, the deactivation consequences at customs, reactivation steps, and the wider export compliance calendar around eBRC, RoDTEP and LUT.
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Quick answer
Every IEC holder must electronically update and confirm their IEC details on dgft.gov.in between 1 April and 30 June each year, even when there is nothing to change. An IEC not updated in that window is deactivated and cannot be used for customs clearance or FTP benefits. Reactivation is free — log in, complete the update, and the code is restored, usually the same day.
The IEC has lifetime validity, which is exactly why exporters forget it exists. Then a container is booked, the shipping bill is filed, and ICEGATE returns an error because the code is inactive. Demurrage starts accruing on a compliance step that takes four minutes online. This article makes that never happen to you.
What the annual update rule actually says
DGFT's notification dated 12 February 2021 amended Para 2.05 of the Foreign Trade Policy to require that an IEC holder 'ensure that details in its IEC are updated electronically every year, during the April–June period'. Two consequences follow. First, the obligation is unconditional — confirming that nothing has changed is itself the compliance. Second, non-compliance results in deactivation of the IEC, not a monetary penalty.
Question
Answer
Window
1 April to 30 June every financial year
Applies to
Every active IEC holder, including dormant ones
Fee
Nil where no details change; nominal modification fee if details change
If nothing changed
You still must log in and confirm
If missed
IEC is deactivated; customs and FTP benefits blocked
Reactivation
Complete the update any time; restoration is automatic and free
Penalty
No monetary penalty — the cost is operational disruption
Step-by-step: updating your IEC on the DGFT portal
1Visit dgft.gov.in and log in with the registered user ID. If you have lost access, use 'Forgot Password' with the registered email, or link the IEC to a new user through 'Link IEC' with Aadhaar or DSC verification.
2Go to Services → IEC Profile Management → Update/Modify IEC.
3Review every section in sequence: entity details, branch details, directors/partners/proprietor, bank account, and other information.
4Correct anything that has changed — a new registered office, a new bank account, a director who has resigned, a new branch.
5Re-upload supporting documents only for the fields you have changed. A pure confirmation with no changes needs no fresh uploads.
6Tick the declaration and sign with Aadhaar e-sign (OTP to the Aadhaar-linked mobile) or a Class 3 DSC.
7Submit. Where nothing changed, the update is processed immediately and the status shows 'Active'. Where details changed, a nominal fee applies and processing may take up to a working day.
8Download the updated IEC certificate and store it with your export documentation pack.
Taxpex tip
The DSC or Aadhaar used for e-sign must belong to a person listed on the IEC profile. A new director who has not been added to the profile cannot sign the update — add them first, then sign.
How to check whether your IEC is active
On dgft.gov.in, use Services → View Any IEC / Know Your IEC and enter the IEC number with the entity's first three name characters.
The result shows the IEC status as Active, Deactivated, Suspended or Cancelled, along with the last update date.
Cross-check the same IEC on ICEGATE, because customs works from the ICEGATE mirror — occasionally a freshly reactivated IEC takes a few hours to propagate.
Watch out
'Suspended' and 'Cancelled' are not the same as 'Deactivated'. Deactivation is an automatic consequence of a missed annual update and is self-curable. Suspension or cancellation follows an action by DGFT under the FTDR Act — typically a customs or enforcement issue — and requires a formal representation to the Regional Authority.
What breaks when the IEC is deactivated
Function
Impact of deactivation
Shipping bill / Bill of Entry
Rejected at ICEGATE; goods cannot be cleared
IGST refund on exports
Transmission from GSTN to ICEGATE fails
RoDTEP scrip generation
Blocked until the IEC is active
Duty drawback
Claim processing halted
Bank trade remittance
AD bank may decline the purpose code
RCMC renewal
Council will not process against an inactive IEC
The wider export compliance calendar
The IEC update is one item in a small but strict annual rhythm. Exporters who miss deadlines usually miss all of them together, because nobody owns the calendar.
Compliance
Frequency
Deadline
Where
IEC electronic update
Annual
1 April – 30 June
DGFT portal
LUT in Form RFD-11
Annual
Before the first export of the FY; ideally by 15 April
GST portal
eBRC generation against shipping bills
Per remittance
Within the FTP realisation period (usually 9 months)
DGFT / AD bank
RoDTEP claim in the shipping bill
Per shipment
Declaration at the time of filing the shipping bill
ICEGATE
GSTR-1 with Table 6A export invoices
Monthly/quarterly
11th of the following month
GST portal
GSTR-3B
Monthly/quarterly
20th (or 22nd/24th for QRMP)
GST portal
RCMC renewal
As per council (1–5 years)
Before expiry
DGFT common portal
AD Code registration at a new port
As needed
Before the first shipment from that port
ICEGATE
Taxpex tracks IEC updates, LUT renewals and eBRC realisation for exporters on a single compliance calendar.
Diagnosing the three most common exporter blockages
1. IGST refund not credited
Refunds fail when the invoice data in GSTR-1 Table 6A does not exactly match the shipping bill — invoice number, invoice date, taxable value, IGST amount, port code and the IEC must all agree. Check the 'ICEGATE — Refund Status Enquiry' page for the specific error code (SB000 means success; SB001–SB006 identify the mismatch) and file an amendment in the next GSTR-1 rather than raising a grievance.
2. Shipping bill rejected for AD Code
The AD Code must be registered at the specific port. Registering at Nhava Sheva does not enable an air shipment from Delhi. Obtain a fresh AD Code letter from the bank branch and register it on ICEGATE for the new port before booking.
3. RoDTEP scrip not generated
Three prerequisites: the RoDTEP declaration must have been made on the shipping bill itself (it cannot be added later), the IEC must be active, and the exporter must have created an e-scrip credit ledger on ICEGATE. Missing the declaration on the shipping bill is unrecoverable for that shipment.
Modifying, surrendering and re-applying
Change of address, bank, branch or authorised person: modify through IEC Profile Management with the supporting document, e-sign and a nominal fee.
Change of constitution with the same PAN (for example, a partnership adding partners): modify the existing IEC.
Change of PAN — proprietorship converting into a company or LLP: the old IEC cannot be carried over. Surrender it and apply for a fresh IEC against the new PAN, then update the AD Code, RCMC and GST records.
Ceasing trade permanently: surrender the IEC through the portal so it is not flagged in future scrutiny.
Frequently asked questions
What if I miss the 30 June deadline?
Your IEC is deactivated. There is no fine — log in to the DGFT portal, complete the update and submit, and the IEC is reactivated, typically the same day. Plan around the ICEGATE propagation lag before booking a shipment.
Do I need to update the IEC if I did not trade at all this year?
Yes. The obligation attaches to holding the IEC, not to using it. Dormant exporters must still confirm their details each April–June.
Is there a fee for the annual update?
No fee where you are only confirming that details are unchanged. A nominal modification fee (around ₹200) applies where you actually change details.
Can my CA update the IEC on my behalf?
Yes, provided the e-sign is done using the DSC or Aadhaar of a person listed on the IEC profile. The signature must be that of the proprietor, partner or director, not the consultant.
My IEC shows active on DGFT but customs is rejecting it. Why?
Usually an ICEGATE synchronisation lag of a few hours after reactivation, or an entity-name mismatch between the DGFT record and the customs registration. Verify the name string character by character, including punctuation.
Conclusion
The IEC annual update is the cheapest compliance in the Indian export stack and the most expensive to miss, because the cost is measured in port demurrage rather than penalties. Diarise the first week of April for three tasks together — IEC update, LUT renewal and RCMC expiry check — and your foreign trade documentation will stay clean all year.
Let Taxpex complete your IEC annual update, LUT filing and export compliance review in one sitting.
Prefer a CA to handle this end to end? MSME / Udyam Registration is our dedicated, fixed-fee service — this guide explains the process, that page gets it filed.
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