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<h1>Import Exporter Code Change for EOUs Converting to DTA: New IEC Issued, Old IEC Cancelled.</h1> The Joint Director of Foreign Trade has clarified the status of Importer Exporter Code (IEC) for units converting between Export Oriented Units (EOU) and Domestic Tariff Area (DTA) units. When a 100% EOU with an IEC from a Special Economic Zone Development Commissioner converts to a DTA unit, the existing IEC will be cancelled and archived. A new IEC will be issued by the relevant Regional Authority using the same PAN number, and any future changes to the new IEC will be managed by the same authority.