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<h1>DTA Units Can Convert to 100% EOUs Without Concessional Duties on Existing Equipment, Per DGFT Guidelines</h1> Existing Domestic Tariff Area (DTA) units can convert into 100% Export Oriented Units (EOU) but won't receive concessional duties on existing equipment. The conversion process is outlined by the Directorate General of Foreign Trade (DGFT). The DTA unit must apply to the Development Commissioner or Director of the Software Technology Parks of India (STPI) and, upon approval, a Letter of Permission (LOP) is issued. The unit must execute a Letter of Undertaking and apply for a private bonded warehousing license. Outstanding export obligations under Advance Authorization and EPCG schemes are adjusted according to specified guidelines.