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<h1>Guidelines for Converting Domestic Tariff Area Units to Export Oriented Units: Approval, Licensing, and Compliance Steps</h1> The guidelines outline the procedure for converting a Domestic Tariff Area (DTA) unit into an Export Oriented Unit (EOU), Electronic Hardware Technology Park (EHTP), Software Technology Park (STP), or Bio-Technology Park (BTP) unit. The process involves applying to the Development Commissioner for project approval, executing a Legal Undertaking, and obtaining a private bonded license from Customs/Central Excise. Units with pending export commitments under advance authorization must follow specific steps, including obtaining stock verification and fulfilling export obligations. For units under the EPCG Scheme, outstanding commitments are added to future obligations. The guidelines also include provisions for penalties and obligations post-conversion.