Monitoring of EOUs mandates performance reporting; failure to file required reports restricts imports and DTA sales. Monitoring of Export Oriented Units is conducted through review by the Unit Approval Committee under the Development Commissioner, including a customs or central excise commissioner or nominee, to ensure compliance with the Foreign Trade Policy/Handbook of Procedures and Customs laws and to address operational issues. EOUs must submit Quarterly Performance Reports within thirty days of each quarter-end and an Annual Performance Report within ninety days of the financial year-end; failure to file these reports prohibits further imports and DTA sales and requires submission of copies to the jurisdictional customs/central excise authority.