Importer Exporter Code certificate format and a compliance condition requiring administrative amendment within a specified period to retain eligibility. Prescribes the IEC certificate format listing name, address, branch/division/factory addresses, IEC number, date of issue, PAN number, and bank certificate photograph details, with issuing authority signature, designation and stamp. It conditions ongoing eligibility on effecting any changes in name, address or constitution of the IEC holder through the licensing authority within a specified statutory period, failing which the holder ceases to be eligible to import or export against that IEC.