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Import & Export: Registrations You Need to Start

International trade opens huge markets — but you can't just start shipping. A few registrations are the gateway to importing or exporting legally from India. Here's the essential set.

Import Export Code (IEC)

The foundation. Issued by the DGFT, the IEC is a mandatory code for anyone importing or exporting goods (and many services). No IEC, no customs clearance.

GST and LUT

Exports are typically zero-rated under GST. To export without paying IGST upfront, you file a Letter of Undertaking (LUT). Getting this right improves your cash flow significantly.

Other useful registrations

Start with the IEC, sort your GST/LUT for exports, then add council registrations for incentives. With the paperwork in place, cross-border trade becomes routine — and the export benefits are worth it.

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This article is for general information based on rules current at the time of writing and is not professional advice. Rules change — confirm specifics with a GovYapar expert before acting.

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