Import-export needs surprisingly few registrations – an IEC, an AD Code and GST with an LUT cover most merchandise traders. The traps are procedural: the IEC annual update that deactivates thousands of codes every July, and knowing when an RCMC is actually worth taking. This page walks the full sequence.
Updated July 2026. Registrations and fees current as of July 2026 (major recent changes are dated in-line). Rules change by notification – use the official links to confirm before applying.
Registrations and licences you need
| Registration / licence | Applies | Government fee | Authority / portal | Validity |
|---|---|---|---|---|
| Import Export Code (IEC) | MANDATORY | Rs 500 (one-time) | DGFT dgft.gov.in | Lifetime, BUT annual April-June online update is mandatory (free if nothing changed) – miss 30 June and the IEC is auto-deactivated |
| AD Code registration Fully online on ICEGATE since 2022 – needed before your first shipping bill. | MANDATORY | Nil (bank letter + ICEGATE) | Your AD bank + ICEGATE icegate.gov.in | Ongoing; register port-wise |
| GST + LUT (Form RFD-11) Exports are zero-rated; the LUT lets you export without paying IGST. | MANDATORY | Nil | GST portal gst.gov.in | LUT valid one financial year – refile every April |
| ICEGATE registration Needed for shipping bills, e-Sanchit document uploads and IGST refund tracking. | MANDATORY | Nil | Indian Customs icegate.gov.in | Ongoing |
| RCMC (e-RCMC) Needed ONLY for Foreign Trade Policy benefits like duty-exemption schemes and interest equalisation. RoDTEP does NOT require an RCMC – pure traders can skip it initially. | IF APPLICABLE | Council-wise (FIEO for general merchandise – fee by membership category) | Export Promotion Council via DGFT e-RCMC DGFT e-RCMC module | 5 financial years |
| e-BRC Bank realisation certificates are now self-certified / bank-uploaded on the revamped DGFT system – reconcile every export receipt. | MANDATORY | Nil | AD bank / DGFT portal dgft.gov.in | Per realisation |
| Udyam (MSME) registration Not legally compulsory but practically essential: cheaper trademark and expedited fees, priority-sector lending, delayed-payment protection under MSMED Act. | MANDATORY | Free | Ministry of MSME udyamregistration.gov.in | Lifetime |
| GST registration Threshold Rs 40 lakh for goods (Rs 20/10 lakh in special-category states). ANY inter-state sale of goods makes registration compulsory regardless of turnover (s.24). Simplified 3-day auto-approval scheme live since 1-Nov-2025. | IF APPLICABLE | Nil | GST portal gst.gov.in | Ongoing (returns apply) |
Product-specific regulators add to this base stack: food needs FSSAI (Central for exporters), agri needs APEDA, spices need the Spices Board CRES – see our dedicated pages for fruits and vegetables export and spices export. Restricted / SCOMET items need DGFT authorisation.
The right order to do it in
- Set up the entity, PAN and current account. Choose your entity first: a proprietorship needs no central registration (PAN + bank account, with GST/Udyam/Shops-and-Establishment serving as business proof); a partnership needs a deed (register with the state Registrar of Firms – an unregistered firm cannot sue); an LLP files FiLLiP and a company files SPICe+ on mca.gov.in – the MCA fee for SPICe+ is NIL up to Rs 15 lakh authorised capital (state stamp duty extra).
- Apply for the IEC on dgft.gov.in (Rs 500, issued in 1-2 days). Diary the April-June annual update – miss 30 June and the IEC deactivates automatically.
- Get the AD Code letter from your bank and register it port-wise on ICEGATE before the first shipment.
- Take GST registration and file the LUT (RFD-11) so exports go out without IGST payment – refile the LUT every April.
- Register on ICEGATE for shipping bills and refunds; set up e-BRC tracking with your bank.
- Take an RCMC (FIEO for multi-product) only when you claim FTP benefits beyond RoDTEP – it is a 5-year registration via the DGFT e-RCMC module.
Documents to keep ready
Your NIC code: merchant exporters typically sit in Division 46. Common Udyam picks: 46909 (general wholesale), 46901 (B2B e-commerce wholesale), 46109 (commission agents). Open the NIC Code Finder to search and copy the exact code.
Frequently asked questions
What does it cost to start an import-export business?
Government fees are minimal: IEC Rs 500, AD Code and ICEGATE free, GST and LUT free. The real costs are working capital, logistics and compliance time. Even the RCMC is optional until you claim Foreign Trade Policy benefits beyond RoDTEP.
Why do IECs get deactivated every July?
DGFT requires every IEC holder to confirm or update their details online between April and June each year – free if nothing changed. IECs not updated by 30 June are deactivated automatically from 1 July, and shipments stop until you complete the update. It reactivates without penalty once done, but a stuck consignment is an expensive way to learn this.
Do I need an RCMC to export?
No – you can export and claim RoDTEP without any RCMC. You need one (from your product council, or FIEO for general merchandise) only for benefits like advance authorisation, EPCG or interest equalisation. It is issued through the DGFT e-RCMC module and stays valid for 5 financial years.
Is GST registration compulsory for exporters?
Practically yes. Exports are zero-rated, so you register, file a Letter of Undertaking (RFD-11) each financial year, and either export without IGST under the LUT or pay and claim refund. Without GST registration you cannot issue the export invoices the system expects or recover input taxes.
Related tools on CalcGuru
Business Registration Guide (all types)Fruits and Vegetables Export – full stackSpices Export – full stackGST CalculatorCompliance Calendar + email reminders
This page lists the registrations COMMONLY required for this type of business – sector-, product- and state-specific requirements may also apply, and thresholds change by notification. It is general information, not professional advice; confirm your specific case with the official portals linked above or a professional before acting. See our full disclaimer.