Customs and Excise Liability must be discharged and penalties secured by guarantee or undertaking for exit from EOU/EHTP/STP schemes. Payment of applicable customs and excise duties and compensation cess is required on imported and indigenous capital goods, raw materials, components, consumables, spares and finished goods on exit; disposal against duty free licences or export of such items may be permitted. Penalties under the Foreign Trade (Development and Regulation) Act for non fulfilment of approval conditions must be paid, and where appeals are pending exit is conditional on a stay and furnishing a bank guarantee unless exempted. A legal undertaking to pay potential penalties must be executed with the Development Commissioner, and standard exit conditions must be met within six months to obtain final exit permission.