DGFT Services: IEC, Certificate of Origin, RoDTEP & EPCG

Importer-Exporter Code (IEC)

The Importer-Exporter Code (IEC) is a 10-digit code issued by the Directorate General of Foreign Trade (DGFT). Most businesses need it to import or export, with limited exemptions. It is linked to the business PAN and is applied for online on the DGFT portal.

IEC is a one-time registration, but IEC holders must update their IEC details online every year between April and June, even if nothing has changed. Otherwise the IEC can be deactivated.

• Issued by DGFT
• Online application
• No periodic returns (annual online update only)

How we help: new IEC, modifications (address, mobile, email, bank or partner/director changes), the annual update, and linking with ICEGATE and AD Code. For new exporters we usually handle IEC, ICEGATE registration and AD Code together, with one document checklist.

RoDTEP: Remission of Duties and Taxes on Exported Products

RoDTEP refunds embedded central, state and local duties and taxes on exported goods that are not refunded under any other scheme. The refund is issued as a transferable electronic duty-credit scrip in the exporter’s ICEGATE ledger. It can be used to pay basic customs duty on imports or transferred to another importer. Rates and value caps are product-specific and notified in Appendix 4R (and Appendix 4RE for exports by Advance Authorisation holders, EOUs and SEZ units).

Current status: under DGFT Notification No. 41/2026-27 dated 30 September 2026, RoDTEP continues up to 31 December 2026 for exports by DTA units, AA holders, SEZ units and EOUs, at unchanged rates and caps.

How we help: checking your product’s RoDTEP rate, claiming it correctly in the shipping bill, generating and tracking scrips on ICEGATE, and using or transferring scrips. RoDTEP consultancy details.

RoSCTL: apparel, garments and made-ups

RoSCTL covers exports of apparel/garments and made-ups, which are outside RoDTEP. It rebates embedded State and central taxes through transferable duty-credit e-scrips. The Ministry of Textiles has extended it from 1 October to 31 December 2026 at existing rates and caps.

How we help: rate checks, claims in the shipping bill, and scrip tracking and transfer.

MEIS and SEIS ended with Foreign Trade Policy 2015-20 and are not available for current exports.

EPCG and Advance Authorisation

EPCG (FTP 2023, Chapter 5) lets you import capital goods for pre-production, production and post-production at zero customs duty. In return, you take on an export obligation equal to six times the duties, taxes and cess saved, to be met within six years of the authorisation being issued (sector-specific relaxations may apply).

Advance Authorisation (FTP 2023, Chapter 4) allows duty-free import of inputs that are physically incorporated in the export product, based on SION or self-declared norms. The export obligation is normally to be met within 18 months of issue.

How we help: eligibility checks, applications on the DGFT portal, export-obligation tracking with your shipping bills, redemption (EODC) and closure, and letters to DGFT on clarifications or export-obligation issues. We also help with eBRC corrections on the DGFT portal.

Certificate of Origin and AD Code

A certificate of origin proves where your goods were made. A preferential CoO lets your buyer claim reduced duty under India’s trade agreements; a non-preferential CoO is needed when the buyer, bank or importing country asks for proof of origin. Both are now applied for on DGFT’s eCoO 2.0 platform. Certificate of origin details.

Before your first export shipment, your bank’s AD Code must be registered against your IEC on ICEGATE. Once registered at one port, it is available at all Customs locations. AD Code registration details.

RCMC and export promotion councils

Many export benefits need a Registration-cum-Membership Certificate (RCMC) from the export promotion council or commodity board for your products, for example APEDA for scheduled agricultural and processed food products, MPEDA for marine products, the Spices Board for spices, and councils such as CAPEXIL, PEPC (plastics) and Pharmexcil.

Exporters of APEDA-scheduled products must apply for registration within one month of starting to export those products (APEDA Act, 1985). Councils also offer market information, buyer-seller meets and support under the Market Access Initiative (MAI) scheme for eligible members.

How we help: choosing the right council, RCMC applications and renewals.