Director General of Foreign Trade (DGFT) vide Trade Notice 09 dated 12th June, 2017 notified that importer/exporter would need to declare only GSTIN (wherever registered with GSTN) at the time of import or export of goods.
For persons who are not required to register under GST, the PAN number shall work as a IEC code. Further, for all new applicants who are not required to register under GST, the application shall be made to DGFT and applicant’s PAN will be authorised as IEC.
For existing IEC Holders, the DGFT is taking the responsibility to make necessary changes in the system so that the PAN of existing IEC holder will become their new IEC code.
To view the copy of trade notice issued by DGFT, click the link below:
Latest update( as on 25-11-2017)
For imports and exports customs is asking for IEC even after implementation of GST. Recently, on application filed for IEC, DGFT is allotting PAN of the applicant as the IEC.
Karthik & Sunil 
Sir what will be treated as IEC – PAN or GSTIN? Please advice because as per para 3 and 4 of said notification they are saying for the purpose of maintaining uniformity PAN will be treated as IEC and in para 2 it is mentioned that importer/eporter need to declare only GSTIN. Please help ASAP.
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Quoting GSTIN is for those registered dealers who is eligible to take credit of duties paid on imports or refund/rebate on duties paid on exports.
PAN is mandatory for all cases and PAN will be treated as IEC in all cases. If you want to avail input credit on duties paid(except basic customs duty) take GST registration, else import using PAN after implementation of GST.
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It is total misbelief. In practical you still need the IEC Code to export your goods,along with GSTIN and PAN. I faced this problem and my agent could not enter the shipping bill with PAN and GSTIN. Shipping Bill clearly wants the IEC Code.
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We totally agree with you. This post was made before the GST implementation date, relying on the Trade Notice 9 issued by DGFT. The same is still there and no further clarification is issued on the same.
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