Existing DTA units may also apply for conversion into an EOU/EHTP/STP unit, but no concession in duties and taxes would be available under the scheme for plant, machinery and equipment already installed. Existing DTA units having an export commitment under the EPCG scheme may also apply for conversion into an EOU/EHTP/STP unit. On such a conversion, the export commitment under the EPCG scheme will be subsumed in its exports as an EOU/EHTP/STP unit.

The existing EHTP/STP units may also apply for conversion/merger to EOU unit and vice-versa. In such cases the units will continue to remain in bond and avail the permissible exemption in duties and taxes as applicable under the relevant scheme.