my $t = XML::Twig->new();
$t->parsefile( $Globals::input_xml_dir."TimesheetLoad_1.xml" );
my $rt = $t->root; # NikuDataBus

my $hd = $rt->first_child( 'Header' );
my $tp = $rt->first_child( 'Customers' );
$tp->cut;

my @tp1 = $tp->children( 'Customer' );
my $count = 0;
foreach my $tp1 (@tp1) {
    $tp1->cut;
    $tp1->paste( after => $hd, $rt );

    my $out;    
      open  ($out, ">$Globals::input_xml_dir\\twigs\\CustomerLoad_$cou
+nt.xml");    
    $rt->print( $out );
    close $out;

    $tp1->cut;
      $count++;
}
[download]

Doh!

It misses out the Customers element.