Last reviewed: 25 August 2026. This guide explains the current ICEGATE process for an exporter’s Foreign Remittance Account (Authorized Dealer Code), and separately explains the incentive/refund bank-account workflow. These two functions are related but should not be confused.
ICEGATE check — 22 September 2026: ICEGATE continues to provide AD Code/Foreign Remittance Account registration through Bank Account Management. ICEGATE is also currently displaying a specific alert that AD Code/Bank Account registration for IndusInd Bank is on hold and affected users should follow the manual process until further notice.
AD Code registration: answer first
An AD Code is the code associated with the authorised dealer bank/branch through which an exporter handles foreign-exchange transactions. On ICEGATE, a registered importer/exporter can use Bank Account → Foreign Remittance Account (Authorized Dealer Code) to add or modify the relevant account. ICEGATE’s official advisory requires details such as bank name, branch name, AD Code, bank account number, customs location, document type, IRN and uploaded proof. The system verifies the entered details and the request is then submitted.
Important 2026 distinction: Circular No. 24/2025-Customs dated 7 October 2025 introduced system auto-approval for registration of the same incentive bank account and IFSC at additional customs locations where that combination has already been approved at one customs location. It did not say that every AD Code request automatically becomes approved at every port. Exporters should therefore check the status shown against the relevant customs location in ICEGATE instead of assuming nationwide AD-Code approval.
| Item | Purpose | ICEGATE area | Key status to check |
|---|---|---|---|
| Foreign Remittance Account / AD Code | Declaration of bank used for foreign remittances | Bank Account → Foreign Remittance Account (AD Code) | Status at Customs |
| Refund/Incentive account | IGST refund / drawback and export incentives | Bank Account → Refund/Incentive account | Customs approval and PFMS validation, as applicable |
Legal and administrative framework
| Authority | Document | Practical effect |
|---|---|---|
| CBIC / Directorate General of Systems | ICEGATE AD Code Bank Account Registration Advisory | Explains online add/modify workflow and data fields for the Foreign Remittance Account. |
| ICEGATE | Bank Account Management User Manual | Shows the current dashboard, account categories, location-wise details and account-management workflow. |
| CBIC | Instruction No. 25/2023-Customs dated 28 July 2023 | Standardised documentary requirements and processing timelines for AD Code / incentive bank-account registration. |
| CBIC | Circular No. 24/2025-Customs dated 7 October 2025 | Auto-approval of the same already-approved incentive bank account + IFSC combination at additional customs locations; PFMS validation continues. |
What changed, and what did not?
A common source of confusion is an incorrect reference to “Instruction 25/2025-Customs dated 28 July 2025.” The relevant CBIC instruction referred to by Circular 24/2025 is Instruction No. 25/2023-Customs dated 28 July 2023. The October 2025 circular then added an automation measure for incentive bank-account/IFSC approvals across customs locations.
| Question | Correct position |
|---|---|
| Was the documentary/timeline instruction issued in July 2025? | No. CBIC Circular 24/2025 expressly refers to Instruction 25/2023-Customs dated 28 July 2023. |
| Does Circular 24/2025 auto-approve the same incentive account at another location? | Yes, when the same IEC + incentive bank account + IFSC combination has already been approved at a customs location, subject to the system workflow described by CBIC. |
| Does that circular say all AD Codes are automatically valid at all ports? | No. Do not extend the incentive-account auto-approval rule beyond its stated scope. |
| Does PFMS validation disappear? | No. CBIC states the system-approved incentive-account request continues to PFMS for validation under the existing process. |
Details to keep ready for AD Code registration
According to ICEGATE’s official AD Code advisory, the online addition process asks for the Bank Name, Branch Name, AD Code, Bank Account Number, Custom Location, Doc Type, IRN and proof document. The exact supporting-document workflow can depend on the facility and current portal validation, so use the fields and document prompts displayed in the logged-in ICEGATE account rather than relying on an old checklist copied from a third-party website.
| Data/document | Control before submission |
|---|---|
| IEC / ICEGATE registration | Confirm the exporter is correctly registered and the relevant IEC is mapped. |
| Bank and branch | Use the branch that issued/maintains the AD relationship. |
| AD Code | Match the bank’s confirmation; avoid typing from an old shipping document. |
| Bank account number | Reconcile digit-by-digit with bank proof. |
| Customs location | Select the location where the account declaration is required. |
| IRN / document type | Use the valid reference generated through the document-upload workflow where requested. |
| Proof document | Upload the current document requested by ICEGATE/Customs and retain the signed source copy. |
Step-by-step ICEGATE workflow
- Sign in: Log in to ICEGATE using the exporter/importer account.
- Open Bank Account: Go to the bank-account management facility.
- Select account type: Choose Foreign Remittance Account (Authorized Dealer Code) for AD Code declaration. Do not choose the refund/incentive account merely because both appear under bank-account management.
- Review existing rows: Check location code, bank, AD Code, account number and current Customs status before adding a duplicate.
- Add new bank account: Enter the bank, branch, AD Code, account number and customs location requested by the portal.
- Attach proof: Complete the document type/IRN/proof fields shown by ICEGATE.
- Verify: Use the portal verification function and correct any mismatch.
- Submit: Submit the request and preserve the acknowledgement/reference.
- Track status: Revisit Bank Account Management and confirm the status for the intended customs location before shipment filing.
Processing timeline
CBIC’s 2025 circular records the earlier Instruction 25/2023 requirement that field formations put in place a mechanism so applications made before 2:00 PM are dealt with on the same day; other applications should be disposed of before 2:00 PM on the next working day. Treat this as the administrative processing standard, not as a guarantee that a defective application will be approved within that period.
Three practical examples
Example 1 — first export through a location
ABC Exports has an IEC and an AD relationship with its bank. Before filing export documents at its intended customs location, its team checks ICEGATE Bank Account Management. No Foreign Remittance Account row exists for that location. The team adds the bank/branch, AD Code and account details, attaches the requested proof and tracks Customs status. It does not assume that an incentive account shown elsewhere automatically completes the AD-Code declaration.
Example 2 — same incentive account at another customs location
XYZ Ltd already has its incentive bank account and IFSC approved at one customs location and submits the same combination for another location. Circular 24/2025 provides for system auto-approval in this situation rather than routing the request to the port officer for manual approval. The request still flows to PFMS validation under the existing process.
Example 3 — bank account changed
An exporter moves its foreign-remittance relationship to another account/branch. The accounts team should not merely change its ERP master. It should review the Foreign Remittance Account in ICEGATE, use the modification/addition workflow appropriate to the changed details, preserve bank support and confirm portal status before relying on the new details for export operations.
Accounting, ERP and audit controls
| Control | Recommended evidence | Owner |
|---|---|---|
| Bank master | Bank confirmation + approved account details | Treasury/Accounts |
| IEC master | Current IEC and ICEGATE mapping evidence | Export compliance |
| Port/location master | ICEGATE status screenshot/acknowledgement | Logistics |
| Refund account | Customs/PFMS status where applicable | Tax/Finance |
| Change control | Maker-checker approval for bank/AD Code changes | Finance controller |
Month-end / shipment checklist
- Confirm IEC and ICEGATE access are active.
- Reconcile bank name, branch, account number and AD Code with bank records.
- Check the exact customs location selected.
- Do not confuse the AD Code account with the refund/incentive account.
- Verify portal status before a time-sensitive shipment.
- Check PFMS validation separately for incentive/refund bank accounts where relevant.
- Retain uploaded proof, IRN/reference and acknowledgement.
- Update ERP/bank master only through controlled approval.
Common mistakes and risk matrix
| Mistake | Risk | Priority | Fix |
|---|---|---|---|
| Using wrong bank/account type | Export/refund workflow mismatch | High | Distinguish Foreign Remittance AD Code from Refund/Incentive account. |
| Assuming all-port AD approval | Shipment delay | High | Check location-wise Customs status. |
| Incorrect AD Code/account digits | Rejection or reconciliation failure | High | Maker-checker verification against bank proof. |
| Relying on outdated “2025 instruction” reference | Incorrect compliance advice | Medium | Use Instruction 25/2023 and Circular 24/2025 in their proper scope. |
| No evidence retained | Weak audit trail | Medium | Archive bank proof, upload reference and status evidence. |
Official references
- CBIC / ICEGATE — Authorized Dealer Code Bank Account Registration Advisory.
- ICEGATE — Bank Account Management User Manual, Foreign Remittance Account (AD Code) section.
- CBIC — Instruction No. 25/2023-Customs dated 28 July 2023, as referenced by Circular 24/2025.
- CBIC — Circular No. 24/2025-Customs dated 7 October 2025: auto-approval of Incentive Bank Account and IFSC Code registration requests across customs locations.
Practical takeaway: Keep AD Code/foreign-remittance registration and incentive/refund bank-account registration conceptually separate. Verify the bank data, customs location and actual ICEGATE status rather than assuming that approval of one account type completes the other.
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