Quick answer: To export goods from India you need an Importer Exporter Code (IEC) from the DGFT portal, which costs ₹500, is issued online almost immediately and must be confirmed every year between April and June. If you want export incentives, you also need an RCMC from the export promotion council for your product (EPCH for handicrafts, AEPC for apparel, APEDA for food). Registered GST sellers should file a free Letter of Undertaking (LUT) each financial year so they can export without paying IGST.
Who this guide is for
This is for women selling handmade goods, textiles, packaged food or beauty products abroad, from a single parcel to a carton for a boutique. You do not need a factory or a company. A proprietorship with a PAN, a bank account in the business name and an address proof is enough to start.
The order of steps matters. Get the IEC first, then GST and LUT, then any product licence, then the RCMC if you want incentives. Platforms such as Amazon Global Selling will ask for your IEC before you can list.
Step 1: Get your Importer Exporter Code (IEC)
The IEC is a 10-character code that is mandatory for any export or import of goods, unless you fall in an exempt category such as goods for personal use. It is the same as your PAN but is issued separately by DGFT.
| Item | Details (as of October 2026) |
|---|---|
| Where | DGFT portal (dgft.gov.in), under “Apply for IEC” |
| Fee | ₹500 for a new IEC; ₹200 for a modification |
| Payment | Online through Bharatkosh |
| Time | Issued immediately on successful submission, according to DGFT’s FAQ |
| Validity | Lifetime, but must be updated or confirmed every year |
| Signing | Aadhaar e-Sign (Aadhaar must match PAN) or a Digital Signature Certificate |
Documents (scanned PDFs, up to 5 MB each):
- PAN of the business or proprietor
- Address proof for the business premises: sale deed, rent agreement or a utility bill. Proprietors can also use Aadhaar, passport or voter ID. If the premises are not in your name, add a no-objection certificate from the owner in the same PDF.
- A cancelled cheque with the business name pre-printed, or a bank certificate in the DGFT format
- Proof of establishment, which depends on the type of business (partnership deed, LLP or company incorporation certificate)
How to apply:
- Register on dgft.gov.in with your mobile number and email.
- Select “Apply for IEC” and fill in the business, bank and contact details.
- Upload the documents.
- Pay ₹500 online.
- Sign with Aadhaar e-Sign or DSC. The IEC certificate can be downloaded once it is generated.
The annual update. Under Paragraph 2.05 of the Foreign Trade Policy 2023, every IEC holder must update the IEC online every year during April to June. Even if nothing has changed, you must log in and confirm it. If you miss this, the IEC is de-activated until you update it. Separately, changes in address, bank or constitution must be updated within 30 days.
Step 2: Decide whether you need an RCMC, and from which council
An RCMC (Registration-cum-Membership Certificate) shows that you are a member of an Export Promotion Council (EPC) or commodity board. The Foreign Trade Policy requires an RCMC for any authorisation, benefit or concession under the policy, which includes incentives such as RoDTEP. If you only want to ship parcels and are not claiming incentives, you can usually begin without one, but most serious exporters get it in the first year.
You must take the RCMC from the council that covers your main line of business. If no council covers your product, or you export many unrelated products, you can register with FIEO (Federation of Indian Export Organisations).
| What you sell | Council (per DGFT Appendix 2T) |
|---|---|
| Handicrafts, including artistic handmade jewellery | EPCH (Export Promotion Council for Handicrafts) |
| Readymade garments | AEPC (Apparel Export Promotion Council) |
| Handloom sarees, fabrics, home furnishings | HEPC (Handloom Export Promotion Council) |
| Cotton yarn and fabrics | TEXPROCIL |
| Processed food, fruit, vegetables, cereals | APEDA |
| Spices | Spices Board (its registration counts as an RCMC) |
| Cosmetics, toiletries, essential oils | CHEMEXCIL |
| Leather goods | Council for Leather Exports |
| Gold, silver and gem jewellery | GJEPC |
| Mixed products, or no specific council | FIEO |
An RCMC is valid for five years, ending on 31 March. Most councils now issue it through the “e-RCMC” option on the DGFT portal. Fees vary by council. APEDA, for example, charges ₹5,000 plus 18% GST (₹5,900) for five years.
Step 3: Sort out GST and the LUT
Exports are “zero-rated” under GST. If you are GST-registered, file a Letter of Undertaking (LUT) in Form GST RFD-11 on the GST portal (Services, then User Services, then Furnish Letter of Undertaking) before your first export of the financial year. There is no fee. The LUT covers one financial year, so you file a fresh one each April.
Things to know:
- Under the LUT, goods must actually leave India within three months of the invoice date. If not, you must pay the IGST with interest.
- Anyone prosecuted for tax evasion of ₹2.5 crore or more cannot use an LUT and must give a bond instead.
- Without an LUT, you pay IGST on the export invoice and then claim it back as a refund, which locks up your cash.
Whether you need GST registration at all depends on your turnover and what you sell, and some handicraft sellers have special rules. Confirm this with your CA before your first shipment.
Step 4: Check product-specific approvals
Your IEC lets you export. It does not replace product licences.
- Food: FSSAI requires a Central Licence for exporters. The fee is ₹7,500 a year for both merchant exporters and manufacturer exporters, with no turnover limit. If you sell the same food in India too, you choose the domestic manufacturing category as well. Many processed foods also fall under APEDA.
- Spices: register with the Spices Board.
- Beauty and cosmetics: you still need the usual manufacturing licence under India’s Cosmetics Rules for products you make. The buyer’s country also has its own rules. Amazon, for instance, asks for an FDA-related certificate for health, beauty and grocery products sold in the US.
- Textiles and handicrafts: check labelling and fibre-content rules in the destination country.
Step 5: Ship your first order
Small sellers have three realistic routes.
India Post: Dak Ghar Niryat Kendra (DNK). DNKs are export counters at post offices with an online portal for registration, booking, labels, document upload, faceless customs clearance and tracking. A PIB release of December 2025 counted 1,013 DNKs in 762 districts. From January 2026, CBIC extended electronic Drawback, RoDTEP and RoSCTL claims to postal shipments, but you must register on ICEGATE and add your bank details first.
Courier and e-commerce exports. From 1 April 2026, CBIC removed the earlier ₹10 lakh per-consignment limit on courier exports and simplified the process for re-importing returned or rejected e-commerce parcels.
Marketplaces.
- Amazon Global Selling: lists 18+ marketplaces, including the US, UK, UAE, Japan and Australia. It asks for your IEC, an Authorised Dealer (AD) code from your bank, KYC, an international-enabled card and business address proof. Payouts reach your bank in INR or foreign currency.
- Etsy: suits handmade and vintage goods. Etsy’s fee policy lists US$0.20 per listing and a 6.5% transaction fee on the item price, delivery and gift wrap, plus payment processing fees that depend on your bank’s country. There may also be a one-time set-up fee.
Step 6: Get paid correctly
- Use your business bank account and ask your bank for an AD code if a platform or courier needs it.
- Realise payment on time. Under RBI’s Master Direction on Export of Goods and Services, export proceeds must be realised within nine months of export. This period has changed before, so confirm the current rule with your bank. See our guide to getting paid from abroad.
- e-BRC. Banks now send inward remittance messages directly to DGFT, and exporters generate their own electronic Bank Realisation Certificate on the DGFT portal against these. The e-BRC is your proof of payment for incentives and GST refunds.
Incentives: RoDTEP
RoDTEP (Remission of Duties and Taxes on Exported Products) refunds some embedded taxes as a percentage of export value. DGFT Notification 41/2026-27, dated 30 September 2026, extended the scheme up to 31 December 2026 for exports from DTA units, Advance Authorisation holders, SEZs and EOUs. Rates and caps were not changed. Check whether it has been extended again before you count on it in your pricing. You need an RCMC and correct declarations on the shipping bill or postal bill of export to claim it.
Common first-time mistakes
- Missing the April to June IEC update, so the IEC is de-activated just before a shipment.
- Forgetting to file the LUT in April and then paying IGST on export invoices.
- Taking the RCMC from the wrong council. It must match your main product.
- Not ticking the RoDTEP claim when filing the shipping bill or postal bill of export. A missed claim is hard to recover.
- Shipping food without an FSSAI Central Licence, or beauty products without checking the destination’s rules.
- Under-declaring value on parcels to “save duty” for the buyer. This creates customs and payment-matching problems.
FAQ
Q: Can I export from home without a company?
A: Yes. A proprietor can get an IEC with her PAN, Aadhaar, home address proof and a business bank account.
Q: Do I need an IEC to post a gift to my sister abroad?
A: No. Goods for personal use not connected with trade are exempt. Selling to customers is trade, so you need one.
Q: Is RCMC compulsory?
A: It is required to claim benefits under the Foreign Trade Policy, such as RoDTEP. Many small sellers start without it and add it once orders are regular.
Q: How much does it cost to get started?
A: The IEC is ₹500 and the LUT is free. RCMC fees vary by council (APEDA is ₹5,900 for five years), and an FSSAI Central Licence for exporters is ₹7,500 a year.
Q: What if I miss the April to June IEC update?
A: The IEC is de-activated. It becomes active again once you complete the update online.
Q: Can I claim RoDTEP on parcels sent through the post office?
A: Since January 2026, electronic RoDTEP claims are allowed on postal exports through DNK, provided you are registered on ICEGATE with your bank details.
Q: How long do I have to receive payment from a foreign buyer?
A: Nine months from export under RBI’s current Master Direction. Confirm the latest rule with your bank.
Official links
- DGFT portal (IEC, RCMC, e-BRC): https://www.dgft.gov.in
- GST portal (LUT in Form RFD-11): https://www.gst.gov.in
- Dak Ghar Niryat Kendra: https://dnk.cept.gov.in
- ICEGATE (customs e-filing): https://www.icegate.gov.in
- FSSAI licensing (FoSCoS): https://foscos.fssai.gov.in
- APEDA: https://apeda.gov.in
- EPCH: https://www.epch.in
- AEPC: https://www.aepcindia.com
- FIEO: https://www.fieo.org
- Export Promotion Councils list (Department of Commerce): https://www.commerce.gov.in/about-us/export-promotion-councils/
Last checked: October 2026. Rules, limits and fees change; confirm with the official source before you apply. This guide is general information, not legal, tax or financial advice.
Sources: DGFT Foreign Trade Policy 2023, Chapter 2 (October 2026); DGFT Handbook of Procedures, Chapter 2 (October 2026); DGFT ANF-2A form and IEC Profile Management FAQ v4.0 (October 2026); DGFT Appendix 2T (October 2026); DGFT eBRC page (October 2026); DGFT Notification 41/2026-27 via TaxGuru (September 2026); CBIC Rule 96A, CGST Rules (October 2026); GST portal LUT user guide (October 2026); CBIC Circular 4/4/2017-GST (October 2026); FSSAI Kind of Business eligibility, revised 1 April 2026 (October 2026); APEDA RCMC registration note (October 2026); PIB, Department of Posts Year End Review (December 2025); Bangalore Customs Public Notice 01/2026 (January 2026); The Tribune, CBIC courier export reforms (March 2026); SCC Online, RBI FEMA amendment (September 2026); Amazon Global Selling FAQ (October 2026); Etsy Fees and Payments Policy (October 2026)
