Conversion of DTA units to EOU: permitted only after compliance with outstanding export obligations or payment of duties and penalties. DTA-to-EOU conversion requires DC approval, issuance of LOP, execution of a prescribed Legal Undertaking with the DC and a B-17 bond with Customs/Excise/GST. For pending advance authorisations, units must obtain stock verification certificates, submit original authorisations and documentation to the Regional Authority, have unfulfilled export obligations calculated (with Norms Committee involvement if needed), obtain RA no-objection endorsements, and either carry forward materials within valid obligation periods or pay duties, interest and penalties for expired obligations. EPCG obligations must be discharged or paid before conversion.