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    <title>GUIDELINES FOR CONVERSION OF DOMESTIC TARIFF AREA (DTA) UNIT INTO EXPORT ORIENTED UNIT (EOU)/ ELECTRONIC HARDWARE TECHNOLOGY PARK (EHTP)/ SOFTWARE TECHNOLOGY PARK (STP)/ BIO-TECHNOLOGY PARK (BTP) UNIT</title>
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    <description>Conversion of DTA units to EOU/EHTP/STP/BTP requires DC approval, issuance of LOP, execution of a prescribed Legal Undertaking and B-17 bond. Unredeemed advance authorisations require Customs/Central Excise stock verification, submission of originals and import/export details to the Regional Authority, RA computation of unfulfilled export obligations (or referral to Norms Committee), RA No Objection to DC and Customs/Excise, and payment of duties, interest and penalties where obligation periods have expired. Outstanding EPCG obligations are added to future export obligations by aggregating capital goods value into the EOU.</description>
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