โIndirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisoryโ
Dated: 25.11.2025
DGFT Introduces Key Changes to IEC Application Process in 2025
The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce & Industry, Government of India, has recently issued Public Notice No. 32/2025-26, dated November 20, 2025. โ This notice introduces significant amendments to Paragraph 2.08 of the Handbook of Procedures (HBP) 2023, which directly impacts the process of obtaining and updating the Importer Exporter Code (IEC). โ In this blog, we will explore the key changes, their implications, and the updated process for IEC applications. โ
What is an Importer Exporter Code (IEC)?
An Importer Exporter Code (IEC) is a mandatory business identification number required for any individual or entity involved in import or export activities in India. It is issued by the DGFT and is essential for customs clearance, international trade transactions, and availing export benefits.
Key Amendments to the Handbook of Procedures 2023 โ
The recent amendments aim to streamline the IEC application process, enhance electronic verification, and simplify document submission requirements. โ Below are the major changes introduced:
1. Integration of ANF-1A with ANF-2A โ
The details previously required to be filed in the ANF-1A form have now been incorporated into the revised ANF-2A form. โ As a result, the ANF-1A form has been deleted, and the updated ANF-2A form is now the standard application form for IEC issuance and updates. โ This change simplifies the application process by consolidating information into a single form. โ
2. Amendment to Para 2.08(c) โ
The revised provision for Para 2.08(c) states that the details submitted in the IEC application will now be validated through online integration with records maintained by relevant Ministries, Departments, Organizations, and Banks, wherever feasible. โ Applicants are required to upload scanned copies of specific documents unless the system explicitly exempts them during the online application process. โ
3. Amendment to Para 2.08(d)
The guidelines for post-verification of online IECs will now be issued by the DGFT Headquarters periodically. โ This ensures a more streamlined and standardized approach to verifying IEC applications. โ
4. Electronic and Paperless Process โ
The application process for IEC is now entirely electronic and paperless. โ Applicants can navigate to the DGFT website (https://dgft.gov.in) to apply for a new IEC or update an existing one. โ The ANF-2A form is provided for reference purposes only, and no physical or scanned copies of the form are required to be submitted to DGFT offices. โ
Revised ANF-2A Form: Key Details โ
The updated ANF-2A form is the primary document for applying for or updating an IEC. Below are the key sections of the form:
Applicant Details
- Name of the Concern/Firm โ
- Registered Office or Head Office Address โ
- Contact Information (Mobile, Landline, Email) โ
- Nature of Concern/Firm (e.g., Proprietorship, Partnership, LLP, Private Limited, etc.) โ
- PAN and GSTIN details โ
- Turnover details for the preceding three financial years โ
Branch Details
- Number and addresses of branches, divisions, units, or factories located in India โ
- GSTIN numbers for each branch โ
- Information on whether the branch is located in Special Economic Zones (SEZs) or under specific schemes like EOU, EHTP, STP, or BTP โ
Details of Proprietor/Partner/Director โ
- Name, Date of Birth, PAN, and other identification details
- Residential address and contact information
- Information on foreign nationals, if applicable โ
Bank Account Details โ
- Account holder name (matching the firm name) โ
- Account number, bank name, branch name, and IFSC code โ
- Declaration of all bank accounts linked to the PAN โ
Preferred Sectors of Operation โ
Applicants are required to specify their preferred sectors for import/export operations, including goods and services categories such as agricultural products, pharmaceuticals, IT services, healthcare, tourism, and more.
Declaration and Undertaking โ
Applicants must certify the following:
- No penalties are due under various acts, including the Customs Act, Central Excise Act, Foreign Trade (Development & Regulation) Act, and GST Acts. โ
- Directors, partners, or proprietors are not listed on the Denied Entity List (DEL) of DGFT. โ
- The registered office, head office, or branches have not been declared defaulters under any provisions of the Foreign Trade Policy.
- No other IEC has been obtained or applied for in the name of the entity. โ
Applicants must also agree to abide by the provisions of the Foreign Trade Policy, Handbook of Procedures, and related regulations. โ
Effect of the Public Notice โ
The amendments introduced in Public Notice No. โ 32/2025-26 aim to:
- Merge ANF-1A with the revised ANF-2A for a more streamlined application process. โ
- Enable electronic verification of details submitted in IEC applications. โ
- Update document submission requirements to reduce paperwork and improve efficiency. โ
- Standardize post-verification guidelines for online IECs. โ
How to Apply for or Update IEC โ
The process for applying for or updating an IEC is simple and entirely online. โ Follow these steps:
- Visit the DGFT website (https://dgft.gov.in). โ
- Navigate to the “Apply for IEC” or “Update IEC” section. โ
- Fill out the ANF-2A form electronically. โ
- Upload scanned copies of required documents (if not exempted by the system). โ
- Submit the application and pay the applicable fees online.
For detailed guidelines and FAQs, refer to the DGFT website. โ
Conclusion
The amendments to the Handbook of Procedures 2023 reflect the Government of India’s commitment to simplifying and digitizing trade processes. โ By merging forms, enabling electronic verification, and reducing document submission requirements, the DGFT has made the IEC application process more efficient and user-friendly. Businesses involved in import/export activities should familiarize themselves with these changes to ensure compliance and take advantage of the streamlined procedures.
In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.
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Source: DGFT
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