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<h1>New Rules for IEC Numbers: Conversion Between 100% EOUs and DTA Units Explained.</h1> The circular addresses the modification of Importer Exporter Code (IEC) numbers for units transitioning between 100% Export Oriented Units (EOUs) and Domestic Tariff Area (DTA) units. If a 100% EOU, with an IEC from a Special Economic Zone's Development Commissioner, converts to a DTA unit, the existing IEC will be cancelled and archived. A new IEC will be issued by the Regional Authority (RA) using the same PAN number, with future modifications handled by the RA. Conversely, if a DTA unit becomes a 100% EOU, the existing IEC remains valid post-conversion. This directive is approved by the Competent Authority.