Import Export (IE) Code is a registration required for persons Importing or Exporting goods or services from India. IE Code is issued by the Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industries, Government of India.
Import & Export Code is to be obtained by the business entity for import into or export from India. Import & Export Code is popularly known as IE Code.
IE Code Certificate is Permanent Registration and it is valid for lifetime. 

 If an importer does not have both IE code and GST Registration, the goods will be stuck at the port and Demurrage charges may arise.