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Error while importing service contract using import management

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I am trying to import Service Contract using Import Management. I am consistently getting below error: A matching record of type HR_ALL_ORGANIZATION_UNITS_F can't be found using the value of the attribute BU_ID provided, or the matching record isn't active. Cause: No record exists with the specified attribute value or a matching record does exist however it isn't active. Action: Update the attribute value to reference an existing, active record.

As required, I have provided Business Unit ID under Org ID but still getting the same error. What is the required step need to be taken in order to eliminate this error?

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