IEC Registration (Import Export Code)

All the business or person involves in the business of import or export of any goods or services are required to have IEC Registration certificate but the government of India provides an exemption to the following certain categories of the person from IEC certificate are:-

Import

Defence Purpose

• Any Defence equipment Import by any agency or organisation which is controlled and owned by the Central Government of India.

India & London Supply Mission

Any import by the following person under the Indian supply mission or London & India supply mission are:-

• Central Government;
• State Government;
• Statutory Organisation (Law passed in Parliament);
• Public Body;
• Government company;
• Government organisation;
• Government Joint Stock Company &
• Any Agency of the above person under the Supply Ministry.

Order By Directorate General Supplies and Disposals

The import order is taken placed by the Directorate General Supplies and Disposals of Delhi and the following person involved in the import are:-

• Central Government;
• State Government;
• Statutory Organisation (Law passed in Parliament);
• Public Body;
• Government company;
• Government organisation &
• Government Joint Stock Company.

Import for Re-Export

• Any Import of Goods or services by any person from any country outside India and then he re-export the same Imported Goods or services to any country except Nepal & Bhutan from the port.
• Any Import of Goods or services by the person and liable for re-export but the Goods or services are distributed among the following persons who are exempted by the government of India for payment of duty are:-

1. Diplomatic person;
2. Consular officers;
3. UN Officials &
4. UN specialised agency.

Sale on Duty-free Shop

• Import of any goods or services which are sale on the government-approved duty-free shops to any Incoming or outgoing passenger for the payment made in free foreign exchange.

Export Transit via India

• Any goods or services from other country transit via Indian port to any country outside India except Nepal & Bhutan and those goods or services is under the custody of Custom officer of India from the time arrival to export.

Duty Exempt Import

• Any Import of Exempt or Duty refund Goods or services from Afghanistan through Air or from any country outside India except Nepal & Bhutan.
• The Goods or services is imported by the following person are:-

1. By Government;
2. Any person on behalf of Government;
3. Any country who share a border with India.

Items Permissible In Baggage Rules

• The import of any baggage or items allowed or permitted in the Baggage Rules except in the following case are:-

1. More than 500 tablets of Quinine or
2. 1/3 of pound Quinine powder or
3. 100 bottles of Quinine.

• Any High-value articles imported by a tourist and that articles are re-exported at the time of leaving India by the tourist.

• Any Import gold ornaments excluding ornaments engrave with precious stones etc are allowed to import in India by the Indian origin person having a valid passport subject to the following conditions are:-

1. A person stay outside India for more than 6 months;
2. The Gold allowed for import is 5 Kg per person;
3. Payment of Import Duty on gold in Indian currency &
4. Government allow to sale imported gold in the market without any conditions.

Personal Use Articles

Any person or organisation or hospital import any goods not exceeding the Rs. 2500 value for his personal use is allowed without IEC registration except in the following cases are:-

• More than 1 pound Vegetable seeds;
• Bees or Insects;
• Tea or coffee;
• Novels, Literature, Books, Study material, Journal;
• Import of Goods prohibited by government policy;
• Alcoholic drinks;
• Firearms & ammunitions
• Electronic items for customers.

Import from Exempted Country

Import of any goods or services from the country which exempted by the custom act, 1962 for the payment of Customs Duty.

Import of Exported parts for Repair

Any Import of Exported parts or goods manufactured by the Indian organisation and he shall re-export imported goods from India after repair or maintenance or service and subject to the following conditions are:-

• The Goods or part Import by the person who exported earlier &
• In the case of goods taxable in this act, The custom authority executes a bond with the importer that he will re-export the imported goods within 6 months after repair.

Exempted Organisations

• Any import of goods or services by the United Nation organisation officials or authorised agencies exempted from the payment of customs duty as per United Nations ( Privileges and Immunities) Act, 1947.
• Any Duty-free import of foods or edible products which are supplied as free gifts by the authorised agencies approved by the united nations.
• Any Duty-free import of goods or services by the Ford Foundation who has executed an agreement with the government of India.

Temporary Imported

Any temporary import of Goods for any representation, use, fairs, events, performance, programme, shows etc subject to the following conditions are:-

• Imported goods will be exported within 6 months or time allowed by government &
• No Imported goods are banned by the Government of India.

License of His Majesty’s

• A bond in prescribed executed with Custom officers and Importer license holder (Issued by His Majesty’s Govt. of Nepal) in prescribed form and Bond is a type of surety or guarantee to pay duty or penalty to Indian custom officers in case goods are not allowed to enter in the Nepal territory.

Re-Export to Indian Embassies in Foreign

Any Import of Exported parts or goods manufactured by the Indian organisation or Central Government or State government and The Imported goods will re-export from India after repair or maintenance or service to Indian Embassies situated in the foreign countries.

Food Grains Import by FCI

Any import of food grains by the FCI (Food Corporation of India) which is approved by the central government at the time custom clearance.

Import from Border Sharing Countries

• Any person Import goods from the following countries who share their border with India are:-

1. Nepal;
2. Bhutan;
3. Myanmar &
4. China

• The Import value of goods per consignment or order shall not exceed the below-mentioned limits are:-

Export

Authorised Export

• Any export of goods by the following persons are:-

1. Central Government or
2. Any person under the authorisation of the Central Government or
3. Undertaking owned or controlled by Central Government.

• Any export of goods (Excluding Food Items) used for developing the Shops or facilities for any outgoing Ship or vehicles.

Permissible Baggage

Any export of goods for developing personal baggage of any person (Including Member or passenger of ship or vehicles) in the bona fide manner who are going outside the Indian territory subject to some condition that the personal baggage does not include any live or dead or any part of wildlife animal.

Export Transit via India

• Any goods Imported from other country transit via Indian port to any country outside India except Nepal & Bhutan and A bond is executed for re-export of Imported goods.
• Any goods from other country transit via Indian port to any country outside India except Nepal & Bhutan and those goods or services is under the custody of Custom officer of India from the time arrival to export.

Other Exports

• Any type of goods exported through land or air or water under the terms provided by postal authorities through postal notice.
• Any goods imported by the person who doesn’t have IEC license then such goods are exported back to the supplier.

Export Under Free Trade Agreement

• Any export of goods (Except Textile products) by the Free Trade zones or Export processing units or 100% EOU (Export Oriented Units) which are approved to manufacture in India under the following agreement are:-

1. Bilateral Agreement;
2. Annual Trade Protocol (Covered Rupee payment Countries) &
3. Payment made to export countries in Indian Rupees.

Export of Lubricating Oil

• Any lubricating additives, Lube, crude oils and petroleum products samples used for manufacture Lube Additives or chemical by the following Units in India to export Lubrizol’s Laboratories in the USA and UK for testing are:-

1. Lubrizol’s India Limited;
2. HPCL (Hindustan Petroleum Corporation Limited) &
3. BPCL (Bharat Petroleum Corporation Limited).

Export of Blood Group

Any export of Blood groups or samples for the scientific research or Life-saving purpose or human grounds in the various laboratories situated outside India and certificate issued by Director of  National Blood Group Reference Laboratory.

Export to Border Sharing Countries

• Any person export goods to the following countries who share their border with India are:-

1. Nepal;
2. Bhutan;
3. Myanmar &
4. China

• The Export value of goods per consignment or order shall not exceed the below-mentioned limits are:-