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<h1>Conversion of DTA units into export oriented status requires DC approval, legal undertaking, and customs bond clearance.</h1> Conversion of DTA units into EOU/EHTP/STP/BTP requires Development Commissioner approval, execution of a Letter of Permission/Legal Undertaking, and procurement of a private bonded licence by filing a B-17 bond with Customs/Central Excise. Where advance authorisations exist the unit must obtain Customs stock verification, submit documents to the Regional Authority for calculation of unfulfilled export obligation and RA clearance before bond execution; only materials within valid export obligation periods may be carried forward, while expired obligations require payment of duties, interest and penalty. EPCG obligations are to be included into the EOU future export obligation by including capital goods value.