An Importer Exporter Code (IEC) is crucial business identification number which mandatory for export from India or Import to India. Unless specifically exempted, any person shall make no export or import without obtaining an IEC. For services exports, however, IEC shall not be necessary except when the service provider is taking benefits under the Foreign Trade Policy. Consequent to the introduction of GST, IEC being issued is the same as the PAN of the Firm. However, the IEC will still be separately published by DGFT based on an application. This article looks at the procedure for making an IE Code application in detail. The Import Export Code (IEC) is a ten‑digit unique number issued by the Directorate General of Foreign Trade (DGFT), Ministry of Commerce, Government of India, which is mandatory for any individual or business entity wishing to engage in importing or exporting goods or services from India, and unlike many other registrations, the IEC is a one‑time, lifetime registration that requires no renewal, but it must be obtained before the first shipment clearance by customs.