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Export-Import Glossary: IEC, AD Code, RoDTEP and More
Short, exact definitions of the export and customs terms Indian exporters meet most often.
- IEC (Importer Exporter Code)IEC is the code DGFT issues so an Indian business can import or export goods. It equals the business PAN and needs a yearly update.
- AD Code (Authorised Dealer Code)An AD Code identifies the bank branch handling your export payments. It must be registered with Customs on ICEGATE before filing a shipping bill.
- ICEGATEICEGATE is the Indian Customs e-filing portal for shipping bills, AD Code registration, RoDTEP and RoSCTL scrips, and refund tracking.
- DGFT (Directorate General of Foreign Trade)DGFT is the Commerce Ministry body that issues IECs, administers the Foreign Trade Policy and runs schemes like Advance Authorisation and RoDTEP.
- RCMC (Registration Cum Membership Certificate)RCMC is the certificate an exporter gets from an Export Promotion Council or FIEO. It is needed for most Foreign Trade Policy benefits and lasts 5 years.
- Export Promotion Council (EPC)Export Promotion Councils are product-wise bodies that register exporters, issue RCMCs and support them with market data and trade fairs.
- DSC (Digital Signature Certificate)A Class 3 DSC is the electronic signature exporters use on ICEGATE, DGFT, GST and tender portals, issued by a licensed Certifying Authority.
- RoDTEPRoDTEP refunds embedded taxes on exported goods as transferable e-scrips. As of October 2026 it is extended to 31 December 2026.
- RoSCTLRoSCTL rebates state and central taxes on apparel and made-ups exports (HS chapters 61 to 63). Extended to 31 December 2026.
- Duty drawbackDuty drawback refunds customs duty paid on inputs used in exported goods, at the All Industry Rate or a brand rate, paid via PFMS.
- Advance AuthorisationAdvance Authorisation lets exporters import inputs duty-free if used in export production, against an export obligation. Issued by DGFT.
- PFMS (Public Financial Management System)PFMS is the government payment system through which Customs pays duty drawback and IGST export refunds into validated bank accounts.
- Shipping billThe shipping bill is the customs export declaration filed on ICEGATE. RoDTEP, RoSCTL and drawback claims are declared on it.