Last Updated: October 16, 2026 by Pratham Agarwal, Rasp International
Rasp International | EXIM Registrations
EXIM Licences and Registrations in India: What You Need and in What Order
The registrations every exporter needs before the first shipping bill, the order that avoids rejections and the product-specific approvals that apply only to some goods. Rasp International prepares and files them with you and keeps every record consistent across DGFT, GST, your bank and ICEGATE.
An export business in India runs on a chain of registrations. Each one is issued by a different body and each one checks the one before it.
Most rejections are not about missing papers. They come from a name, address or bank account that reads one way on the IEC and another way at the bank or on ICEGATE.
10
Characters in an IEC, which is the same as your PAN, Foreign Trade Policy 2023 para 2.05
April to June
Window for the mandatory yearly IEC update, or the IEC is de-activated, FTP 2023 para 2.05
5 Years
Validity of an RCMC from 1 April of the year of issue, Handbook of Procedures 2023 para 2.81
500+
Exporters served since 2019
Verified as on 24 September 2026 against the Foreign Trade Policy 2023 and Handbook of Procedures 2023 (Chapter 2) and CBIC Circular No. 8/8/2017-GST.
The Short Answer on EXIM Registrations
To export goods from India you need an Importer Exporter Code (IEC) from the Directorate General of Foreign Trade (DGFT) and GST registration with a Letter of Undertaking (LUT) to export without paying IGST. You also need a digital signature plus an AD Code and an incentive bank account registered on ICEGATE. To claim any Foreign Trade Policy benefit you need a Registration-cum-Membership Certificate (RCMC).
The rule that decides everything: keep the same legal name, PAN, address and bank account on every registration. A mismatch between two of them is the most common reason the next one is rejected.
| Registration | Issued by | Validity | Needed before |
|---|
| IEC | DGFT | Permanent, with a yearly update in April to June | Any export or import |
| GST registration and LUT | GST portal (CBIC) | LUT valid for the financial year it is filed in | An export invoice without IGST |
| AD Code on ICEGATE | Your bank’s letter, registered with Customs | No expiry while the bank account is unchanged | The first shipping bill |
| Incentive bank account (IFSC) | Customs, validated by PFMS | No expiry while the account is unchanged | Drawback and IGST refund credits |
| RCMC | Export Promotion Council, board or FIEO | Five years | Any FTP authorisation or benefit |
Why This Page Exists
Why the Order of Registrations Matters
Handbook of Procedures 2023 para 2.14 requires any change in constitution, address or bank details to be updated on the IEC within 30 days. Change your bank without updating the IEC, and the AD Code letter from the new bank will not match the IEC that Customs holds.
Rasp International sequences the registrations, prepares each application and checks every record against the others before it is filed. The issuing bodies decide. We make sure what they receive is consistent.
What an EXIM Registration Actually Is
A registration is an identity record that lets a government system recognise you: the IEC at DGFT, the GSTIN at GST, the AD Code and IFSC at Customs. A licence, called an authorisation in the Foreign Trade Policy, is permission for something specific, such as a restricted item or a duty-free import scheme.
You need registrations to trade at all. You need a licence only for particular goods or schemes. ICEGATE, the Customs e-filing portal, is where the AD Code, the bank account and every shipping bill come together, so a gap in any earlier registration shows up there first.
- Registrations: IEC, GSTIN and LUT, ICEGATE login, AD Code, incentive bank account, digital signature, RCMC.
- Licences and authorisations: Advance Authorisation, EPCG, licences for restricted items and SCOMET authorisation for dual-use goods.
- Status and product approvals: export house status, APEDA, Spices Board and FSSAI registrations where the goods require them.
One PAN, One IEC
Your IEC number is your PAN, and HBP para 2.12 allows only one IEC per PAN. A single IEC covers every branch, division, unit and factory of the business under para 2.10, so a second factory needs no second IEC. It does need to be recorded correctly wherever the address matters, such as GST and RCMC.
Who Needs These Registrations and Who Does Not
- Every business exporting or importing goods needs an IEC, unless it falls in an exempt category in HBP para 2.07.
- Exporters shipping without paying IGST need a valid LUT for the current financial year.
- Anyone filing a shipping bill needs an AD Code registered on ICEGATE.
- Exporters claiming drawback or IGST refund need a validated incentive bank account.
- Exporters applying for an FTP authorisation or benefit need an RCMC under FTP para 2.57.
Who Does Not Need an IEC
HBP para 2.07 exempts categories such as Central and State Government departments and persons importing or exporting for personal use not connected with trade, manufacture or agriculture. Service exporters need an IEC only to claim FTP benefits, per FTP para 2.05.
The Right Order, Step by Step
Follow this sequence. Each step uses details from the step before it, so an error early on repeats all the way down.
1
Step 1: Entity, PAN and Current Account
Fix the legal name and address. Open a current account in that exact name with a bank branch authorised to handle foreign exchange.
2
Step 2: GST Registration
Register on the GST portal with the same legal name, PAN and address.
3
Step 3: IEC From DGFT
Apply online in ANF-2A with a cancelled cheque bearing the pre-printed firm name or a bank certificate, plus address proof. The IEC is generated online.
4
Step 4: Digital Signature and ICEGATE Login
Get a Class 3 digital signature for the authorised signatory. Register on ICEGATE against the IEC with PAN, email and mobile.
5
Step 5: AD Code and Incentive Account
Take the bank’s AD Code letter and register it on ICEGATE. One registration now covers all customs locations. Then register the incentive bank account and IFSC.
6
Step 6: LUT for the Financial Year
File the LUT in Form GST RFD-11 on the GST portal. File a fresh one for every financial year.
7
Step 7: RCMC and Product Approvals
Get the RCMC from the council for your main line of business, plus any product registration your goods need.
Starting out and not sure which registrations your product needs? Tell us on WhatsApp what you plan to export, or start with our IEC registration service.
Which Registrations Do I Need
Find your situation in the first column. The last column links to the page that covers that registration in detail.
| Your situation | Registration | Where | Detail |
|---|
| First export or import of goods | IEC | DGFT portal | IEC guide |
| Export without paying IGST | LUT in Form GST RFD-11 | GST portal | LUT filing |
| Filing any shipping bill | AD Code | ICEGATE | AD Code registration |
| Receiving drawback or IGST refund | Incentive bank account and IFSC | ICEGATE, then PFMS | IFSC registration |
| Signing DGFT and ICEGATE filings | Class 3 digital signature | A licensed certifying authority | DSC guide |
| Claiming FTP benefits or authorisations | RCMC | EPC, board or FIEO via DGFT | RCMC guide |
| MSME benefits | Udyam registration | Udyam portal | Udyam registration |
Product-Specific Registrations
Some goods need an extra registration from the body that governs them. Check your product before the first order.
| Product | Registration | Key point |
|---|
| APEDA scheduled products (many agricultural and processed foods) | APEDA RCMC | Issued through the DGFT e-RCMC platform from 17 July 2023, after the IEC |
| Spices | Certificate of Registration as Exporter of Spices (CRES), Spices Board | Treated as an RCMC under FTP para 2.57(b) |
| Coir and coir products | Coir Board registration | Also treated as an RCMC under FTP para 2.57(b) |
| Handicrafts | RCMC from the handicrafts council | See our EPCH guide |
| Food products | FSSAI licence for the premises | The licence category depends on the business. Exporter-specific rules: not verified as on 24 September 2026 |
| Steel or paper imports | SIMS or PIMS import monitoring registration | See SIMS and PIMS registration |
BIS Quality Control Orders mostly affect imports and domestic sale. The orders generally state that they do not apply to goods meant for export, but check the text of the specific order for your product.
Documents That Get Registrations Approved
These documents repeat across applications. The third column is where rejections start.
| Document | Used for | The mismatch that causes a rejection |
|---|
| PAN of the entity | IEC, GST, bank and ICEGATE | The company or firm PAN on one record and a director’s or partner’s personal PAN on another |
| Cancelled cheque or bank certificate | IEC and ICEGATE bank registration | Handwritten firm name on a blank cheque instead of a pre-printed one |
| Address proof | IEC, GST and RCMC | Address on the IEC differs from the GST principal place of business |
| Bank AD Code letter | ICEGATE AD Code registration | Branch code given instead of the 14-digit AD Code |
| Authorisation or board resolution | ICEGATE and DGFT filings by a signatory | Digital signature issued to a different person from the one authorised |
Where Registrations Go Wrong
These failures surface at the worst moment: the first shipment, the first refund or the first licence application.
| Failure | What you see | What actually broke |
|---|
| IEC not updated in April to June | IEC de-activated and filings blocked | The yearly confirmation under FTP para 2.05 was missed |
| AD Code registered before the IEC bank details were updated | ICEGATE rejects the AD Code or refunds fail later | The bank on the IEC and the bank letter did not match |
| RCMC from the wrong council | Benefit application questioned | The council did not cover the main line of business |
| LUT not filed for the new financial year | Exports after 1 April not covered by an LUT | An LUT is valid only for the year it is filed in |
| Change of address not intimated to the council | RCMC details out of date | HBP para 2.82 requires intimation within one month |
| Name typed differently on each portal | Repeated rejections or PFMS failures | Records were typed from memory instead of copied from the bank record |
Illustrative Example: The Bank Change Nobody Recorded
This is an illustrative composite, not a named client. A leather exporter in Kanpur moves to a new bank for better forex rates and registers the new AD Code on ICEGATE, but never updates the IEC. Months later the drawback stops arriving. Updating the IEC within 30 days, then the AD Code, then the incentive account, would have kept the chain intact.
The Registration Calendar After You Start
Getting registered is a one-time job. Staying registered is a calendar. These are the dates and triggers that keep the chain valid.
| Registration | Action | When | Rule |
|---|
| IEC | Update or confirm details online | Every year, 1 April to 30 June | FTP 2023 para 2.05(d) |
| IEC | Record a change of constitution, address or bank | Within 30 days of the change | HBP 2023 para 2.14(b) |
| LUT | File a fresh Form GST RFD-11 | Before the first export of each financial year | CBIC Circular 8/8/2017-GST |
| RCMC | Intimate a change of ownership, name or address | Within one month | HBP 2023 para 2.82 |
| RCMC | Renew | After five years, ending 31 March | HBP 2023 para 2.81 |
| AD Code and incentive account | Update on ICEGATE | On any change of bank, branch or account | CBIC Instruction 25/2023-Customs |
What Registrations Will Not Do
- An IEC is not a licence to export anything. Restricted and prohibited items still need permission under the ITC(HS) policy.
- Registrations do not claim incentives. Drawback and RoDTEP depend on declarations made on each shipping bill. See our customs clearance guide.
- A registration is not permanent by default. The IEC needs a yearly update, the LUT a yearly filing and the RCMC renewal every five years.
Frequently Asked Questions
What licences are required to start export business in India?
For most goods: an IEC from DGFT, GST registration with an LUT, an AD Code and incentive bank account on ICEGATE and a Class 3 digital signature. Add an RCMC to claim FTP benefits and any product registration your goods need.
Is RCMC mandatory for export?
Not to export itself. Under FTP 2023 para 2.57, an RCMC is required to apply for an authorisation to import or export, other than for restricted items, or for any other benefit or concession under the Foreign Trade Policy.
In what order should I get export registrations?
Entity, PAN and bank current account first, then GST, then IEC, then the digital signature and ICEGATE login, then AD Code and incentive account, then LUT, then RCMC and product registrations.
How long is an IEC valid?
An IEC has permanent validity unless suspended or cancelled, per HBP para 2.10. It must still be updated or confirmed online every year between April and June, or it is de-activated.
What happens if I do not update my IEC every year?
The IEC is de-activated under FTP para 2.05(e), which blocks export and import filings. It is re-activated once you complete the update online.
Do I need a new LUT every financial year?
Yes. CBIC Circular No. 8/8/2017-GST says an LUT is valid for the whole financial year in which it is filed. File a fresh Form GST RFD-11 before exporting in the new year.
Which export promotion council should I register with?
The council that covers the product of your main line of business, per HBP para 2.80. If no council or board covers your product, or you export many products, you can take the RCMC from FIEO.
Is IEC required for export of services?
Under FTP para 2.05, an IEC is needed for services only to claim benefits under the Foreign Trade Policy. It must be held on the date the service is rendered.
Do I need APEDA registration to export food products?
If your product is an APEDA scheduled product, yes. APEDA issues its RCMC through the DGFT e-RCMC platform after you have an IEC. Other food items may need a different council or board.
Does Rasp International issue these registrations?
No. DGFT, the GST system, banks, Customs and export councils issue them. We prepare and file the applications with you and check that every record matches before submission.
How Rasp International Handles Registrations
Rasp International is an ISO 9001:2015 certified EXIM and DGFT advisory firm founded in 2019. We map the registrations your product needs, file them in order and re-check the chain whenever your bank, address or constitution changes.
For shipping after registration, see our customs house agent services.
Get Your Registration Checklist
Tell us your product, entity type and bank. We will list what you need and the order to get it.