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<h1>EOUs' Compliance Reviewed by UAC to Ensure Adherence to Foreign Trade Policy and Customs Law</h1> The performance of Export Oriented Units (EOUs) is reviewed by the Unit Approval Committee (UAC) of the Special Economic Zone (SEZ), led by the Development Commissioner and including the Commissioner of Central Excise and Customs. This review ensures compliance with the Foreign Trade Policy and Customs Law, while addressing issues faced by EOUs to facilitate export promotion. EOUs must submit quarterly and annual performance reports to the Development Commissioner and Jurisdictional Customs/Central Excise authorities. Failure to submit these reports within specified deadlines results in restrictions on further imports and Domestic Tariff Area sales.