—IEC
Importing and Exporting From Sikkim: DGFT, Ports, Air Cargo and ICDs
Practical points for importers and exporters in Sikkim: the DGFT office, ports and air cargo, land borders, inland container depots, and key export sectors.
Sikkim has a small base of traders, with large cardamom, ginger, tea and other agricultural produce. 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. Matters under the Foreign Trade Policy, such as certain authorisations and schemes, are handled by the DGFT regional office with jurisdiction over Sikkim, which the DGFT website lists.
Sea Freight
Sea freight usually moves through Kolkata. Exporters register their AD code at each port or inland container depot they ship through.
Air Cargo
Air cargo usually moves through Bagdogra airport in West Bengal. Exporters shipping by air register their AD code with customs at the airport.
Land Borders
Border trade with China through Nathu La is seasonal and limited to a notified list of goods.
Key Sectors
- Spices: exporters register with the Spices Board, and consignments often need quality testing.
- Tea: exporters register with the Tea Board.
- Agricultural and processed foods: APEDA registration, phytosanitary certificates and buyer-country food rules apply.
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 Sikkim
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 Sikkim state GST department or central GST.
A Checklist for Traders in Sikkim
- 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 Sikkim start importing and exporting, from IEC to GST refunds.