An IGES file and a MicroStation PowerDraft DGN file can have an unlimited number of levels, numbered with any non-negative integer.

By default, when an IGES file is imported entities on a specified level in the IGES file are placed on the corresponding level in the DGN file.

The conversion of levels from IGES files to DGN files can be customized in the Levels dialog, which is opened by choosing Settings > Levels in the Import IGES File dialog.