The requirements are as follows :-
•submit an application to the Directorate General of Foreign Trade and obtain Importer and Exporter Code (IEC) number
•IEC has to be indicated in the documents filed with the Customs for clearance of the imported goods
•In the case of 100% EOUs / EPZs the importer and Exporter Code (IEC) numbers are allocated by the Development Commissioner of Export Processing Zone concerned.
•Every good imported shall be in conformity with Section 11 of the Customs Act 1962, Foreign Trade (Development & Regulation) Act 1992 read with the EXIM policy in force.