As far as I know if its the main UOM assigned to that inventory item you can not change that. you will have to make a new item. But say the UOM type is Liquids and under that you have Liters, Ounces and Gallons and in that case you could remove one of those 3 as long as its not used as the base or used in a current transaction. So below we have L to LBs to KG for Density purposes and say I wanted to remove L you can not its setup as the Base unit and thats that. Now the KG in that I can remove as long as its never used. but since in my case it is ill get the error below. Probably not what you wanted to hear but thats the way it was designed.