COMPANY LAW
What is an Import Export Code (IEC)
An Importer-Exporter Code (IEC) is a unique 10-digit business identification number issued by the DGFT that is mandatory for any person or entity to import or export goods into or from India.
In other words, if you intend to engage in cross-border trade of goods (or specified services) from India, you must obtain this IEC.
Once issued, an IEC remains valid for the lifetime of the entity and does not require renewal.