Updated: 27 October 2026. DGFT revised ANF-2A through Public Notice 32/2025-26 (20 November 2025) and introduced NPCI-based bank-account verification through Trade Notice 23/2025-26 (6 February 2026). Prepare accurate PAN, address, signatory and bank details. Some supporting documents may be verified electronically rather than uploaded when the DGFT system exempts them.
If you are applying for an Importer-Exporter Code (IEC), you do not need a large bundle of licences and certificates. You do need the right business details, acceptable address evidence, valid bank-account information and a person authorised to sign. A mismatched bank name or incomplete address proof can hold up an otherwise straightforward application.
This practical 2026 DGFT checklist explains what to collect, what changes by business type and how to avoid common mistakes.
Documents required for IEC registration: quick checklist
| Item | What to prepare | Important condition |
|---|---|---|
PAN and legal details | PAN, exact PAN-database name and incorporation/birth details | Applicant IEC is PAN-linked; check for an existing IEC |
Business address proof | Sale deed, rent/lease deed, eligible utility bill or other accepted proof | Owner NOC plus proof where documents are not in the firm's name |
Bank evidence | Cancelled cheque with firm's pre-printed name or prescribed bank certificate | Bank and PAN-linked details undergo electronic validation |
Organisation details | CIN/LLPIN, partnership or trust/society records, if relevant | Some entries may be retrieved through government databases |
Authorised signatory | Relevant proprietor, partner, director, karta or trustee details | Appropriate Aadhaar e-sign or DSC |
Contact and bank information | Active email/mobile, account numbers and IFSC | Declare bank accounts linked with PAN as required by current ANF-2A |
Documents to keep ready ≠ documents always uploaded. The amended HBP permits DGFT to validate details from government, organisational and banking databases and exempt specified attachments in the online workflow. Follow the current DGFT portal Official ↗ prompts rather than copying an old screenshot.
1. PAN and business identity
Under the one PAN–one IEC framework, a firm ordinarily gets one IEC against its PAN. A proprietor uses the proprietor's PAN, while an LLP or company uses the PAN of that legal entity. Check the exact spelling, date of birth/incorporation, and existing IEC status before paying the application fee.
When relevant, keep your CIN, LLPIN, partnership deed, trust deed or registration details available. DGFT may check company and director records against MCA and PAN details against income-tax records. Avoid treating a PAN screenshot, GST registration certificate or Udyam certificate as a universal substitute for the documents specified by DGFT.
2. Acceptable IEC address proof and owner NOC
DGFT's IEC module describes acceptable address evidence such as a sale deed, rental or lease agreement, electricity bill, landline bill, post-paid mobile bill, MoU or partnership deed, where applicable. The manual also lists Aadhaar, passport and voter ID as additional address-proof possibilities for proprietorships only.
If a document is in a landlord's or family member's name rather than the applicant firm's name, prepare an NOC from the premises owner along with the owner's address proof. The DGFT manual describes uploading this combination as a single PDF where required. Ensure the address, postcode and business details are consistent.
Example: A home-based sole proprietor uses a parent's residential premises. The electricity bill is in the parent's name. Rather than uploading the bill alone, the proprietor should prepare the owner's NOC and supporting address document, in line with the portal's applicable requirements.
3. Bank proof: the major 2026 change
A cancelled cheque bearing the entity's pre-printed name or DGFT's prescribed ANF-2A(I) bank certificate is the established supporting bank evidence. If a name-printed cheque is unavailable, ask the bank about completing the official certificate instead of writing the business name manually on an unrelated cheque.
February 2026 change: DGFT's NPCI-integrated workflow validates bank information submitted for new IECs and modifications. Applicants are instructed to disclose their active bank accounts associated with the PAN and ensure the PAN, account-holder name, account number and IFSC match bank records. A failed validation can block submission; an in-progress validation can defer final processing until a successful result arrives.
The revised official bank-certificate template also has fields for the applicant's photograph, business-premises photograph and geotagging information. If the live application requires that certificate or related supporting photographs, use the current format—not a pre-2025 template. Do not assume that every applicant must separately upload all of these images when electronic validation waives a document.
Do not promise an instant IEC. DGFT's February 2026 module instructions make successful bank verification material to issuance, and bank processing times can vary.
4. Documents by business type
| Applicant | Keep these specific records ready |
|---|---|
| Sole proprietor | Proprietor PAN, business address evidence/NOC where needed, bank proof, mobile/email, Aadhaar e-sign or DSC |
| Partnership | Firm PAN, partnership deed/registration details, firm address and bank evidence, authorised partner details |
| LLP | LLP PAN and LLPIN, incorporation details, authorised designated partner information, address and bank proof |
| Private/public company or OPC | Company PAN and CIN, MCA/director details, authorised signatory, registered-office address and company bank evidence |
| Trust, society or HUF | Entity PAN, relevant formation/registration or Karta/trustee details, address and bank evidence, authorised signatory details |
Not every record in this table is a compulsory uploaded attachment. The required fields and permissible electronic verification depend on the chosen entity type and the live IEC form.
5. How to apply on DGFT using the prepared documents
IEC application workflow
-
Check PAN and existing IEC
Confirm the legal identity and check whether an IEC already exists for that PAN.
-
Create DGFT login
Register on dgft.gov.in as Importer/Exporter using an accessible email and mobile.
-
Open Apply for IEC
Fill ANF-2A details, business type, activities, address, members and all requested bank accounts.
-
Upload the required evidence
Attach address and bank documents only as required by the current portal; resolve errors before proceeding.
-
Sign and pay
Use an eligible Aadhaar e-sign or DSC and pay the prescribed government fee.
-
Track and download
Monitor application and bank-validation status, then download the issued e-IEC from your dashboard.
DGFT's prescribed fee for a new IEC is ₹500, distinct from optional consultant charges. See TaxQue's IEC fee breakdown for separate government fees and service expenses.
6. Errors that delay IEC registration
- PAN mismatch: Business name or date does not agree with the PAN database.
- Incorrect bank details: Account holder name or PAN mapping fails NPCI verification.
- Old certificate format: Using an outdated bank-certificate template after the ANF-2A revision.
- Unclear premises evidence: Address differs or landlord NOC is missing where required.
- Wrong signatory: A director, partner or proprietor without the necessary authority attempts e-sign.
- Duplicate application: An IEC already exists against the same PAN.
- Poor scans: Uploads are cropped, unreadable or exceed the format and size limits shown by the portal.
A clean checklist typically avoids more rework than adding unnecessary attachments.
7. After IEC approval: annual confirmation
An IEC generally has continuing validity unless suspended, cancelled or deactivated; it is not a one-year licence. However, the holder must electronically confirm or update details in the April–June window each year. DGFT's Appendix 2K lists Nil user fee during that window and ₹200 for annual updating after the stipulated period. Failure to comply can result in IEC deactivation until properly updated.
A separate authorisation may still be necessary for restricted or controlled goods. IEC alone does not override the ITC(HS) import/export policy. Read IEC versus restricted-goods licence costs before committing to an international shipment.
Printable IEC document checklist
- ○ Confirm legal name and PAN details
- ○ Check for an existing IEC against the PAN
- ○ Collect eligible premises proof, and owner NOC if needed
- ○ Keep cancelled name-printed cheque or current bank certificate ready
- ○ Reconcile all active PAN-linked bank accounts and IFSC details
- ○ Check company/LLP/partnership/trust particulars where applicable
- ○ Confirm the authorised person's Aadhaar e-sign or DSC is usable
- ○ Prepare legible files in formats accepted by the live portal
- ○ Pay the ₹500 official fee and retain the acknowledgement
- ○ Record the next annual April–June confirmation window
Official DGFT references
- DGFT Public Notice 32/2025-26 — ANF-2A and electronic verification Official ↗
- Current ANF-2A and ANF-2A(I) bank certificate format Official ↗
- DGFT Trade Notice 23/2025-26 — NPCI bank validation Official ↗
- DGFT IEC Module User Help File V4.1 Official ↗
- DGFT Appendix 2K — official fees Official ↗
Need help preparing your IEC documents?
TaxQue can review your PAN, business address, bank evidence and signatory details before you submit them. Explore TaxQue's IEC registration service or contact our team for a document review.
Get IEC registration assistance
This guide explains the rules and DGFT material available as of October 2026. The final attachment checklist is the one shown for your application type on the government portal.
