Import Export Code Registration Eligibility When IEC is Required - IEC Code is required before you commence the business of any Import or Export. No Import or Export can be initiated unless IEC is allotted. Issuing Authority - The regional director of DGFT having jurisdiction over the place of business is the authority who allots IE Code to all type of applicants. PAN Based Registration - The IEC is a pan based unique number, and against one pan number, the DGFT allocates only one IE Code, which remains valid for all over India. No Renewal Required - The IE Code is a permanent identification number allotted to a person desirous to do the business of Import or Export in India. It never expires. Documents Required for IE Code Filled Questionnaire for IEC Pan Card of the Company /LLP or Firm Cancelled Cheque of Applicant Certificate of Incorporation, MOA & AOA PAN Card of All Directors/ Partners Pan Card of Authorised Signatory Id and Address Proof of All Persons