diff --git a/app/Imports/Common/Sheets/ItemTaxes.php b/app/Imports/Common/Sheets/ItemTaxes.php
index 714f7c4a3..ec41d645c 100644
--- a/app/Imports/Common/Sheets/ItemTaxes.php
+++ b/app/Imports/Common/Sheets/ItemTaxes.php
@@ -4,6 +4,7 @@ namespace App\Imports\Common\Sheets;
 
 use App\Abstracts\Import;
 use App\Http\Requests\Common\ItemTax as Request;
+use App\Models\Common\Item;
 use App\Models\Common\ItemTax as Model;
 
 class ItemTaxes extends Import
@@ -17,7 +18,12 @@ class ItemTaxes extends Import
     {
         $row = parent::map($row);
 
-        $row['item_id'] = $this->getItemIdFromName($row);
+        $row['item_id'] = (int) Item::where('name', $row['item_name'])->value('id');
+
+        if ($this->isEmpty($row, 'item_id')) {
+            return [];
+        }
+
         $row['tax_id'] = $this->getTaxId($row);
 
         return $row;