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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 over 20+ years in international trade, with a family legacy since 2005

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.

RegistrationIssued byValidityNeeded before
IECDGFTPermanent, with a yearly update in April to JuneAny export or import
GST registration and LUTGST portal (CBIC)LUT valid for the financial year it is filed inAn export invoice without IGST
AD Code on ICEGATEYour bank’s letter, registered with CustomsNo expiry while the bank account is unchangedThe first shipping bill
Incentive bank account (IFSC)Customs, validated by PFMSNo expiry while the account is unchangedDrawback and IGST refund credits
RCMCExport Promotion Council, board or FIEOFive yearsAny FTP authorisation or benefit

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 situationRegistrationWhereDetail
First export or import of goodsIECDGFT portalIEC guide
Export without paying IGSTLUT in Form GST RFD-11GST portalLUT filing
Filing any shipping billAD CodeICEGATEAD Code registration
Receiving drawback or IGST refundIncentive bank account and IFSCICEGATE, then PFMSIFSC registration
Signing DGFT and ICEGATE filingsClass 3 digital signatureA licensed certifying authorityDSC guide
Claiming FTP benefits or authorisationsRCMCEPC, board or FIEO via DGFTRCMC guide
MSME benefitsUdyam registrationUdyam portalUdyam registration

Product-Specific Registrations

Some goods need an extra registration from the body that governs them. Check your product before the first order.

ProductRegistrationKey point
APEDA scheduled products (many agricultural and processed foods)APEDA RCMCIssued through the DGFT e-RCMC platform from 17 July 2023, after the IEC
SpicesCertificate of Registration as Exporter of Spices (CRES), Spices BoardTreated as an RCMC under FTP para 2.57(b)
Coir and coir productsCoir Board registrationAlso treated as an RCMC under FTP para 2.57(b)
HandicraftsRCMC from the handicrafts councilSee our EPCH guide
Food productsFSSAI licence for the premisesThe licence category depends on the business. Exporter-specific rules: not verified as on 24 September 2026
Steel or paper importsSIMS or PIMS import monitoring registrationSee 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.

DocumentUsed forThe mismatch that causes a rejection
PAN of the entityIEC, GST, bank and ICEGATEThe company or firm PAN on one record and a director’s or partner’s personal PAN on another
Cancelled cheque or bank certificateIEC and ICEGATE bank registrationHandwritten firm name on a blank cheque instead of a pre-printed one
Address proofIEC, GST and RCMCAddress on the IEC differs from the GST principal place of business
Bank AD Code letterICEGATE AD Code registrationBranch code given instead of the 14-digit AD Code
Authorisation or board resolutionICEGATE and DGFT filings by a signatoryDigital 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.

FailureWhat you seeWhat actually broke
IEC not updated in April to JuneIEC de-activated and filings blockedThe yearly confirmation under FTP para 2.05 was missed
AD Code registered before the IEC bank details were updatedICEGATE rejects the AD Code or refunds fail laterThe bank on the IEC and the bank letter did not match
RCMC from the wrong councilBenefit application questionedThe council did not cover the main line of business
LUT not filed for the new financial yearExports after 1 April not covered by an LUTAn LUT is valid only for the year it is filed in
Change of address not intimated to the councilRCMC details out of dateHBP para 2.82 requires intimation within one month
Name typed differently on each portalRepeated rejections or PFMS failuresRecords 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.

RegistrationActionWhenRule
IECUpdate or confirm details onlineEvery year, 1 April to 30 JuneFTP 2023 para 2.05(d)
IECRecord a change of constitution, address or bankWithin 30 days of the changeHBP 2023 para 2.14(b)
LUTFile a fresh Form GST RFD-11Before the first export of each financial yearCBIC Circular 8/8/2017-GST
RCMCIntimate a change of ownership, name or addressWithin one monthHBP 2023 para 2.82
RCMCRenewAfter five years, ending 31 MarchHBP 2023 para 2.81
AD Code and incentive accountUpdate on ICEGATEOn any change of bank, branch or accountCBIC Instruction 25/2023-Customs

What Registrations Will Not Do

  1. An IEC is not a licence to export anything. Restricted and prohibited items still need permission under the ITC(HS) policy.
  2. Registrations do not claim incentives. Drawback and RoDTEP depend on declarations made on each shipping bill. See our customs clearance guide.
  3. 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 in Agra, with a family legacy in trade since 2005 and more than 500 exporters served. 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.

Sources

This page is general guidance. Policy paragraphs, portals and fees change. Verify against the current Foreign Trade Policy, Handbook of Procedures and portal screen before you apply or pay.

Related: GST compliance for exports, AD Code registration, IFSC registration on ICEGATE and the logistics hub.

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