Importer Exporter Code. Import Export (IE) Code is a registration required for persons importing or exporting goods and services from India. IE Code is issued by the Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industries, Government of India.
IEC is unique 10 digit number allotted by Directorate General of Foreign Trade (DGFT), ministry of commerce. No import or export shall be made by any entity without IEC. Any legitimate person or company starting a deal for International trade.
You require the following for the IEC Number-
Bank Certificate
Demand Draft 
Birth Certificate
PAN Card copy
Address proof (rent agreement/sale deed etc.)
IEC is filled along with all export and import to identify the individual/company/firm doing import or export.