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    <title>Conversion of MOOWR Unit to EOU Unit</title>
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    <description>Apply for EOU approval while retaining the MOOWR licence, transfer capital goods and materials via bond-to-bond transfer without physical movement, complete Customs reconciliation, and then surrender the MOOWR licence. Note practical constraint that retaining MOOWR in the same premises while taking EOU is generally not permitted, and that Customs may require a Bill of Entry for home consumption with payment of deferred duty unless a government representation secures a different treatment.</description>
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      <description>Apply for EOU approval while retaining the MOOWR licence, transfer capital goods and materials via bond-to-bond transfer without physical movement, complete Customs reconciliation, and then surrender the MOOWR licence. Note practical constraint that retaining MOOWR in the same premises while taking EOU is generally not permitted, and that Customs may require a Bill of Entry for home consumption with payment of deferred duty unless a government representation secures a different treatment.</description>
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