Exit compliance requires payment of applicable duties and penalties and furnishing guarantees or undertakings for lawful domestic conversion. Exit from EOU/EHTP/STP status requires payment of applicable customs and excise duties on all stock, payment of penalties under the Foreign Trade (Development and Regulation) Act for non fulfilment of approvals (or provision of stay and Bank Guarantee if an appeal is pending), and execution of a legal undertaking where penal proceedings are in process. Units converting to domestic operations must comply with domestic industrial, locational and environmental laws. An in principle exit grants a six month compliance period to obtain final exit permission, failing which approval lapses subject to possible extension.