diff --git a/app/Exports/Common/Items.php b/app/Exports/Common/Items.php
index 6c7bd6127..22c2aee92 100644
--- a/app/Exports/Common/Items.php
+++ b/app/Exports/Common/Items.php
@@ -9,7 +9,7 @@ class Items extends Export
 {
     public function collection()
     {
-        $model = Model::usingSearchString(request('search'));
+        $model = Model::with(['category', 'tax'])->usingSearchString(request('search'));
 
         if (!empty($this->ids)) {
             $model->whereIn('id', (array) $this->ids);
@@ -18,6 +18,14 @@ class Items extends Export
         return $model->get();
     }
 
+    public function map($model): array
+    {
+        $model->category_name = $model->category->name;
+        $model->tax_rate = $model->tax->rate;
+
+        return parent::map($model);
+    }
+
     public function fields(): array
     {
         return [
@@ -25,8 +33,8 @@ class Items extends Export
             'description',
             'sale_price',
             'purchase_price',
-            'category_id',
-            'tax_id',
+            'category_name',
+            'tax_rate',
             'enabled',
         ];
     }
diff --git a/app/Imports/Common/Items.php b/app/Imports/Common/Items.php
index 44c2cbd26..31fa1dfb7 100644
--- a/app/Imports/Common/Items.php
+++ b/app/Imports/Common/Items.php
@@ -3,18 +3,45 @@
 namespace App\Imports\Common;
 
 use App\Abstracts\Import;
-use App\Models\Common\Item as Model;
 use App\Http\Requests\Common\Item as Request;
-use App\Jobs\Common\CreateItem;
+use App\Models\Common\Item as Model;
+use App\Models\Setting\Category;
+use App\Models\Setting\Tax;
 
 class Items extends Import
 {
     public function model(array $row)
     {
         return new Model($row);
-        //$request = (new Request())->merge($row);
+    }
 
-        //return dispatch_now(new CreateItem($request));
+    public function map($row): array
+    {
+        $row = parent::map($row);
+
+        if (empty($row['category_id']) && !empty($row['category_name'])) {
+            $row['category_id'] = Category::firstOrCreate([
+                'name'              => $row['category_name'],
+            ], [
+                'company_id'        => session('company_id'),
+                'type'              => 'income',
+                'color'             => '#' . dechex(rand(0x000000, 0xFFFFFF)),
+                'enabled'           => 1,
+            ])->id;
+        }
+
+        if (empty($row['tax_id']) && !empty($row['tax_rate'])) {
+            $row['tax_id'] = Tax::firstOrCreate([
+                'rate'          => $row['tax_rate'],
+            ], [
+                'company_id'    => session('company_id'),
+                'type'          => 'normal',
+                'name'          => $row['tax_rate'],
+                'enabled'       => 1,
+            ])->id;
+        }
+
+        return $row;
     }
 
     public function rules(): array
diff --git a/app/Models/Common/Item.php b/app/Models/Common/Item.php
index ea551dfc0..030cd03db 100644
--- a/app/Models/Common/Item.php
+++ b/app/Models/Common/Item.php
@@ -41,7 +41,7 @@ class Item extends Model
 
     public function tax()
     {
-        return $this->belongsTo('App\Models\Setting\Tax')->withDefault(['name' => trans('general.na')]);
+        return $this->belongsTo('App\Models\Setting\Tax')->withDefault(['name' => trans('general.na'), 'rate' => 0]);
     }
 
     public function bill_items()
diff --git a/public/files/import/items.xlsx b/public/files/import/items.xlsx
index b7955b797..a40ac4257 100644
Binary files a/public/files/import/items.xlsx and b/public/files/import/items.xlsx differ