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of <h1>Guidelines for Exiting EOU, SEZ, EHTP, STP Units: Duty Payments, Penalties, and Compliance with Exit Conditions</h1> The guidelines for exiting EOU, SEZ, EHTP, and STP units require payment of applicable customs and excise duties on capital goods and materials. Units may dispose of materials against duty-free licenses or export them. Penalties under the Foreign Trade Act for non-compliance must be paid, with provisions for appeals. If penal proceedings are pending, a legal undertaking for payment is required. Units continuing in the Domestic Tariff Area must comply with relevant laws. Units must meet exit conditions within six months or risk approval lapsing, with possible extensions. Until final exit or scheme conversion, units remain under EOU/EHTP/STP status.
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