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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. An application for grant of IEC number shall be made by the Registered/Head Office of the applicant to the licensing authority concerned in the form specified and shall be accompanied by documents prescribed therein. An Import Export Code No allotted to an applicant shall be valid for all its branches/divisions/units/factories as indicated on the IEC number. Where an IEC Code/ Import Export Code No is lost or misplaced, the issuing authority may consider requests for grant of a duplicate copy of IEC number, if accompanies by an affidavit. If an IEC holder does not wish to operate the allotted IEC number, he may surrender the same by informing the issuing authority. On receipt of such intimation, the issuing authority shall immediately inform all the RBI/Customs/Licensing authorities that the said IEC number has become inoperative. If there is any change in the name/address or constitution of IEC holder/licensee/Actual User eligible for import without a licence/recognised status holders, as the case may be, shall cease to be eligible to import or export against the licence/IEC Number or any other facility permitted under the Policy and Handbook, after expiry of 60 days from the date of such change in his name or constitution, unless in the meantime,the IEC holder/licensee/status holders has got the consequential changes effected in the IEC number/licence or the recognition certificate, as the case may be, by the concerned licensing authority. the Actual User has got the consequential changes effected from the concerned authority in the Industrial Licence issued by the Secretariat for Industrial Assistance (Ministry of Commerce and Industry) or Certificate of Registration as an Actual User issued by Director of Industries of the State Government or has received an acknowledgement for filing of a memorandum with the Secretariat for Industrial Assistance. Provided, however, the licensing authority issuing the IE Code may, condone the delay on payment of a penalty of Rs.5000/-.
