LR IEC (1)
                     Exemptions of Import Apply Online With 
Export Code LegalRaasta
Every entity is not required to obtain this code. If the 
trader is registered under GST (Goods and Services 
Tax), then the pan card of the applicant will be used 
as the IEC code.
Until and unless you import goods for commercial 
use, this code is not required. The same goes for 
imports made for charitable purposes.
If the goods are exported/imported for personal 
purposes, then too, this code is not required.
If the exports and imports are made by the 
Government of India Departments and Ministries. Or 
undertakings for defense purpose or other specified 
list under Foreign Trade Order, 1993.