—IEC
Importing and Exporting From Assam: DGFT, Ports, Air Cargo and ICDs
Practical points for importers and exporters in Assam: the DGFT office, ports and air cargo, land borders, inland container depots, and key export sectors.
Assam is best known for tea exports, along with petroleum products, agricultural produce, silk and bamboo products. Importers and exporters here use the same national systems as everywhere else, with a few local points worth knowing. This guide covers them.
The IEC and DGFT
The IEC is applied for online on the DGFT portal, so there's no need to visit an office. The DGFT has a regional office in Guwahati, which handles matters under the Foreign Trade Policy for the region, such as certain authorisations and schemes.
Sea Freight
Sea freight usually moves through Kolkata or Haldia, with containers railed or trucked from the inland container depot at Amingaon near Guwahati. Exporters register their AD code at each port or inland container depot they ship through.
Air Cargo
Guwahati airport handles air cargo for the north-east. Exporters shipping by air register their AD code with customs at the airport.
Land Borders
Assam shares land borders with Bangladesh and Bhutan, and land customs stations handle cross-border trade. Goods also move to Bangladesh on inland waterways under the Indo-Bangladesh protocol route.
Key Sectors
- Tea: exporters register with the Tea Board.
- Agricultural and processed foods: APEDA registration, phytosanitary certificates and buyer-country food rules apply.
- Textiles and garments: exporters register with the relevant export promotion council, such as AEPC for apparel, and buyers often ask for compliance audits.
Most exporters also register with the relevant export promotion council or commodity board for a Registration-cum-Membership Certificate (RCMC), which is needed for many Foreign Trade Policy benefits.
GST for Exporters in Assam
File a GST LUT each year to export without IGST, and claim refunds of unused credit. Refunds are processed by the jurisdictional officer — from the Assam state GST department or central GST.
A Checklist for Traders in Assam
- Get an IEC and complete the annual update every April to June.
- Register your AD code at the ports, airports or land customs stations you use.
- File a GST LUT each year.
- Check sector-specific export requirements and register with the right export promotion council.
- Track realisation of export proceeds.
Getting Help
Think Filing helps businesses in Assam start importing and exporting, from IEC to GST refunds.