An Importer-Exporter Code (IEC) is a critical business identifying number that must be used while exporting from or importing into India. Unless specifically exempted, no person may export or import without first obtaining an Importer-Exporter Code.
IEC Certificate is also known as Export License, Import License, IE Code, IEC Code, EXIM License, and EXIM License. As a result of the implementation of GST, the IEC issued is the same as the firm's PAN. The nature of firm that obtains an Importer-Exporter Code may be any of the following: proprietorship, partnership, LLP, limited company, trust, HUF, or society.