More and more SMEs are becoming global in terms of doing business due to the growth in e-commerce platforms, cloud computing technology and strong logistics network. Today, a business in the India is easily able to sell its goods to a customer in USA through e-commerce platforms like Amazon or Alibaba. In this scenario, having an import export code (IE Code) becomes critical in terms of doing business. Any business in India that imports or exports goods and/or services would require an IE code. In this article, we look at the procedure for making an IE Code application in detail.