1. No export or import shall be made by any person without an Importer-Exporter Code (IEC) Number unless specifically exempted. An Importer/Exporter Code (IEC) number shall be granted on application to the competent authority.

2. The following categories of importers or exporters are exempted from obtaining Importer-Exporter Code Number (IEC) number:
• Importers covered by clause 3(1) {except sub-clause (e) and (l)} and exporters covered by clause 3(2) {except sub-clauses (i ) and (k) } of the Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993.

• Ministries/Department of the Central or a State Government.

• Persons importing or exporting goods for their personal use not connected with trade or manufacture or agriculture.

• Persons importing/exporting goods from/to Nepal provided the CIF value of a single consignment does not exceed Indian Rs.25,000/-.

• Persons importing/exporting goods from/to Myanmar through Indo-Myanmar border areas provided the CIF value of a single consignment does not exceed Indian Rs.25,000/-.

3. An IEC Number allotted to an applicant shall be valid for all its branches/divisions/units/factories as indicated on the IEC number.

4. Where an IEC Number is lost or misplaced, the issuing authority may consider requests for grant of a duplicate copy of IEC number, if accompanies by an affidavit.