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<h1>Guidelines for Converting DTA Units to EOU, EHTP, STP, or BTP Units: Steps and Compliance Requirements</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 Biotechnology Park (BTP) unit. The process involves applying to the Development Commissioner, obtaining a Letter of Permission, and executing a Legal Undertaking. Units with pending export commitments under Advance or EPCG Authorizations must follow specific steps to manage unutilized materials and fulfill obligations. Penalties for non-compliance with authorization terms must be paid, and obligations continue post-conversion. The guidelines emphasize compliance with customs and excise authorities.