All insights
    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.

    Share
    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.

    QuestionAnswer
    Window1 April to 30 June every financial year
    Applies toEvery active IEC holder, including dormant ones
    FeeNil where no details change; nominal modification fee if details change
    If nothing changedYou still must log in and confirm
    If missedIEC is deactivated; customs and FTP benefits blocked
    ReactivationComplete the update any time; restoration is automatic and free
    PenaltyNo monetary penalty — the cost is operational disruption

    Step-by-step: updating your IEC on the DGFT portal

    1. 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.
    2. 2Go to Services → IEC Profile Management → Update/Modify IEC.
    3. 3Review every section in sequence: entity details, branch details, directors/partners/proprietor, bank account, and other information.
    4. 4Correct anything that has changed — a new registered office, a new bank account, a director who has resigned, a new branch.
    5. 5Re-upload supporting documents only for the fields you have changed. A pure confirmation with no changes needs no fresh uploads.
    6. 6Tick the declaration and sign with Aadhaar e-sign (OTP to the Aadhaar-linked mobile) or a Class 3 DSC.
    7. 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.
    8. 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

    FunctionImpact of deactivation
    Shipping bill / Bill of EntryRejected at ICEGATE; goods cannot be cleared
    IGST refund on exportsTransmission from GSTN to ICEGATE fails
    RoDTEP scrip generationBlocked until the IEC is active
    Duty drawbackClaim processing halted
    Bank trade remittanceAD bank may decline the purpose code
    RCMC renewalCouncil 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.

    ComplianceFrequencyDeadlineWhere
    IEC electronic updateAnnual1 April – 30 JuneDGFT portal
    LUT in Form RFD-11AnnualBefore the first export of the FY; ideally by 15 AprilGST portal
    eBRC generation against shipping billsPer remittanceWithin the FTP realisation period (usually 9 months)DGFT / AD bank
    RoDTEP claim in the shipping billPer shipmentDeclaration at the time of filing the shipping billICEGATE
    GSTR-1 with Table 6A export invoicesMonthly/quarterly11th of the following monthGST portal
    GSTR-3BMonthly/quarterly20th (or 22nd/24th for QRMP)GST portal
    RCMC renewalAs per council (1–5 years)Before expiryDGFT common portal
    AD Code registration at a new portAs neededBefore the first shipment from that portICEGATE
    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.
    Topics covered
    iec annual updateiec update dgft portaliec deactivated reactivationhow to update iec onlineiec update due datedgft iec profile updateiec modification processiec complianceebrc filingrodtep schemelut renewal exportersad code registrationexport compliance calendar indiaiec surrenderiec status checkshipping bill iec mismatchigst refund stuck exporterdgft e-sign aadhaar
    Found this useful? Share it.
    Written by
    CA Ravi Sharma

    Senior contributor at Taxpex Consultancy. Reviewed by a practising Chartered Accountant. Published on 23 July 2026 · Updated on 23 July 2026.

    MSME & Startup — done for you by Taxpex

    MSME / Udyam Registration

    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.

    Go to MSME / Udyam Registration

    Keep learning

    Explore topics

    People also ask

    Is SIP better than lumpsum?+

    SIP averages your purchase cost across market cycles (rupee-cost averaging) and enforces discipline. Lumpsum works better only when markets are decisively undervalued.

    via SIP Calculator
    How is this loan EMI calculated?+

    EMI is computed using the standard reducing-balance formula: EMI = P × r × (1+r)^N / ((1+r)^N − 1), where P is the principal, r the monthly interest rate and N the tenure in months.

    via EMI Calculator
    Does this include processing fees or GST?+

    No. Processing fees, insurance, GST on fees and stamp duty are excluded and vary per lender. Add them separately to arrive at the true cost of the loan.

    via EMI Calculator
    How is a personal loan EMI calculated?+

    EMI is computed using the standard reducing-balance formula: EMI = P × r × (1+r)^N / ((1+r)^N − 1), where P is the principal, r the monthly interest rate and N the tenure in months.

    via Personal Loan Calculator