Following persons are exempted from obtaining Import Export Code (IEC):
- Ministries or Departments of Central or State Government.
- Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture.
- Persons importing or exporting goods from or to Nepal, Myanmar through Indo-Myanmar border areas and China (through Gunji, Namgaya Shipkila, and Nathula ports) provided CIF value of a single consignment does not exceed Rs.25000. In case of Nathula port, the applicable exemption ceiling is Rs. 1 lakh.
- Further, Exemption from obtaining IEC is not applicable in case of export of special chemicals, organisms, materials, equipment’s and technologies listed in Appendix 3 of Schedule 2 of ITC HS