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

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....anner as applicable to new units. (2) After getting approval of the project and obtaining Letter of Permission (LOP) from DC, execute Legal Undertaking (LUT) in prescribed format with DC. (3) Thereafter, execute B-17 Bond with concerned Customs/Excise authority. WHERE ADVANCE AUTHORISATION IS PENDING FOR REDEMPTION (3.1) If the unit is having outstanding export commitment under advance authorization scheme, following procedure before execution of Bond with Customs/Excise/GST Authority need to be adopted : (i) Approach concerned Customs/Excise/GST Authority and obtain certificate showing physical verification of unutilized material held in stock against all advance authorizations (not yet redeemed) and such r....

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....tion and redemption of bond LUT executed against all the advance authorizations issued already. EPCG AUTHORIZATION In case there is an outstanding export obligation under EPCG Scheme, the conversion would be permitted only if either the unit has fulfilled the stipulated Export obligation within the stipulated EO period and obtained EODC or has made payment of applicable duties and interest, taxes and compensation cess on capital goods imported under the EPCG scheme and has paid penalties imposed, if any, for non fulfillment of export obligation. ANNEXURE FORM OF LEGAL UNDERTAKING FOR CONVERSION OF DTA UNIT INTO EOU M/s ________________ were granted Advance/ EPCG Authorization Nos. ____________________ dated for ________....