diff --git a/.github/workflows/unit-tests.yml b/.github/workflows/unit-tests.yml
new file mode 100644
index 000000000..a2d6e26e2
--- /dev/null
+++ b/.github/workflows/unit-tests.yml
@@ -0,0 +1,116 @@
+name: Unit Tests
+
+on:
+  push:
+    paths:
+      - 'app/**/*.php'
+      - 'tests/**/*.php'
+      - '.github/workflows/unit-tests.yml'
+  pull_request:
+    paths:
+      - 'app/**/*.php'
+      - 'tests/**/*.php'
+      - '.github/workflows/unit-tests.yml'
+
+concurrency:
+  group: ${{ github.workflow }}-${{ github.head_ref || github.run_id }}
+  cancel-in-progress: true
+
+permissions:
+  contents: read
+
+jobs:
+  test:
+    name: PHP ${{ matrix.php-version }} Unit Tests
+    runs-on: ubuntu-22.04
+
+    strategy:
+      fail-fast: false
+      matrix:
+        php-version:
+          - '8.1'
+          - '8.2'
+          - '8.3'
+
+    services:
+      mysql:
+        image: mysql:8.0
+        env:
+          MYSQL_ROOT_PASSWORD: root
+          MYSQL_DATABASE: ospos_test
+          MYSQL_USER: ospos
+          MYSQL_PASSWORD: ospos
+        ports:
+          - 3306:3306
+        options: >-
+          --health-cmd="mysqladmin ping --silent"
+          --health-interval=10s
+          --health-timeout=5s
+          --health-retries=5
+
+    steps:
+      - name: Checkout
+        uses: actions/checkout@v4
+
+      - name: Setup PHP
+        uses: shivammathur/setup-php@v2
+        with:
+          php-version: ${{ matrix.php-version }}
+          extensions: intl, mysqli, pdo_mysql, mbstring, json, dom, xml
+          coverage: xdebug
+
+      - name: Get composer cache directory
+        run: echo "COMPOSER_CACHE_FILES_DIR=$(composer config cache-files-dir)" >> $GITHUB_ENV
+
+      - name: Cache dependencies
+        uses: actions/cache@v3
+        with:
+          path: ${{ env.COMPOSER_CACHE_FILES_DIR }}
+          key: ${{ runner.os }}-${{ matrix.php-version }}-${{ hashFiles('**/composer.lock') }}
+          restore-keys: |
+            ${{ runner.os }}-${{ matrix.php-version }}-
+            ${{ runner.os }}-
+
+      - name: Install dependencies
+        run: composer install --no-progress --ansi --no-interaction
+
+      - name: Wait for MySQL
+        run: |
+          while ! mysqladmin ping -h"127.0.0.1" --silent; do
+            echo "Waiting for MySQL..."
+            sleep 1
+          done
+
+      - name: Setup test database
+        run: |
+          mysql -h 127.0.0.1 -u root -proot -e "CREATE DATABASE IF NOT EXISTS ospos_test CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci;"
+          mysql -h 127.0.0.1 -u root -proot -e "GRANT ALL PRIVILEGES ON ospos_test.* TO 'ospos'@'%' IDENTIFIED BY 'ospos';"
+          mysql -h 127.0.0.1 -u root -proot -e "FLUSH PRIVILEGES;"
+
+      - name: Copy test environment config
+        run: |
+          if [ -f ".env.testing" ]; then
+            cp .env.testing .env
+          else
+            cp .env.example .env
+          fi
+
+      - name: Run migrations
+        run: php spark migrate --all || true
+
+      - name: Run unit tests
+        run: vendor/bin/phpunit --configuration tests/phpunit.xml --testsuite Helpers,Models,Controllers --colors=always --verbose
+
+      - name: Generate test report
+        if: always()
+        run: |
+          vendor/bin/phpunit --configuration tests/phpunit.xml --testsuite Helpers,Models,Controllers --log-junit build/logs/junit.xml --coverage-clover build/logs/clover.xml || true
+          echo "Test run completed"
+
+      - name: Upload test results
+        if: always()
+        uses: actions/upload-artifact@v4
+        with:
+          name: test-results-php-${{ matrix.php-version }}
+          path: build/logs/
+          retention-days: 30
\ No newline at end of file
diff --git a/tests/Controllers/ItemsCsvImportTest.php b/tests/Controllers/ItemsCsvImportTest.php
new file mode 100644
index 000000000..b05416ab1
--- /dev/null
+++ b/tests/Controllers/ItemsCsvImportTest.php
@@ -0,0 +1,788 @@
+<?php
+
+namespace Tests\Controllers;
+
+use CodeIgniter\Test\CIUnitTestCase;
+use CodeIgniter\Test\DatabaseTestTrait;
+use App\Models\Item;
+use App\Models\Item_quantity;
+use App\Models\Inventory;
+use App\Models\Item_taxes;
+use App\Models\Attribute;
+use App\Models\Stock_location;
+use App\Models\Supplier;
+
+class ItemsCsvImportTest extends CIUnitTestCase
+{
+    use DatabaseTestTrait;
+
+    protected $migrate = true;
+    protected $migrateOnce = false;
+    protected $refresh = true;
+    protected $namespace = null;
+
+    protected $item;
+    protected $item_quantity;
+    protected $inventory;
+    protected $item_taxes;
+    protected $attribute;
+    protected $stock_location;
+    protected $supplier;
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        helper('importfile');
+        helper('attribute');
+        
+        $this->item = model(Item::class);
+        $this->item_quantity = model(Item_quantity::class);
+        $this->inventory = model(Inventory::class);
+        $this->item_taxes = model(Item_taxes::class);
+        $this->attribute = model(Attribute::class);
+        $this->stock_location = model(Stock_location::class);
+        $this->supplier = model(Supplier::class);
+    }
+
+    protected function tearDown(): void
+    {
+        parent::tearDown();
+    }
+
+    public function testGenerateCsvHeaderBasic(): void
+    {
+        $stock_locations = ['Warehouse'];
+        $attributes = [];
+
+        $csv = generate_import_items_csv($stock_locations, $attributes);
+
+        $this->assertStringContainsString('Id,Barcode,"Item Name"', $csv);
+        $this->assertStringContainsString('Category,"Supplier ID"', $csv);
+        $this->assertStringContainsString('"Cost Price","Unit Price"', $csv);
+        $this->assertStringContainsString('"Tax 1 Name","Tax 1 Percent"', $csv);
+        $this->assertStringContainsString('"Tax 2 Name","Tax 2 Percent"', $csv);
+        $this->assertStringContainsString('"Reorder Level"', $csv);
+        $this->assertStringContainsString('Description,"Allow Alt Description"', $csv);
+        $this->assertStringContainsString('"Item has Serial Number"', $csv);
+        $this->assertStringContainsString('Image,HSN', $csv);
+        $this->assertStringContainsString('"location_Warehouse"', $csv);
+        $this->assertStringContainsString("\xEF\xBB\xBF", $csv);
+    }
+
+    public function testGenerateCsvHeaderMultipleLocations(): void
+    {
+        $stock_locations = ['Warehouse', 'Store', 'Backroom'];
+        $attributes = [];
+
+        $csv = generate_import_items_csv($stock_locations, $attributes);
+
+        $this->assertStringContainsString('"location_Warehouse"', $csv);
+        $this->assertStringContainsString('"location_Store"', $csv);
+        $this->assertStringContainsString('"location_Backroom"', $csv);
+    }
+
+    public function testGenerateCsvHeaderWithAttributes(): void
+    {
+        $stock_locations = ['Warehouse'];
+        $attributes = ['Color', 'Size', 'Weight'];
+
+        $csv = generate_import_items_csv($stock_locations, $attributes);
+
+        $this->assertStringContainsString('"attribute_Color"', $csv);
+        $this->assertStringContainsString('"attribute_Size"', $csv);
+        $this->assertStringContainsString('"attribute_Weight"', $csv);
+    }
+
+    public function testGenerateStockLocationHeaders(): void
+    {
+        $locations = ['Warehouse', 'Store'];
+
+        $headers = generate_stock_location_headers($locations);
+
+        $this->assertEquals(',"location_Warehouse","location_Store"', $headers);
+    }
+
+    public function testGenerateAttributeHeaders(): void
+    {
+        $attributes = ['Color', 'Size'];
+
+        $headers = generate_attribute_headers($attributes);
+
+        $this->assertEquals(',"attribute_Color","attribute_Size"', $headers);
+    }
+
+    public function testGenerateAttributeHeadersRemovesNegativeOneIndex(): void
+    {
+        $attributes = [-1 => 'None', 'Color' => 'Color'];
+        unset($attributes[-1]);
+
+        $headers = generate_attribute_headers($attributes);
+
+        $this->assertStringContainsString('"attribute_Color"', $headers);
+    }
+
+    public function testGetCsvFileBasic(): void
+    {
+        $csv_content = "Id,Barcode,\"Item Name\",Category,\"Supplier ID\",\"Cost Price\",\"Unit Price\",\"Tax 1 Name\",\"Tax 1 Percent\",\"Tax 2 Name\",\"Tax 2 Percent\",\"Reorder Level\",Description,\"Allow Alt Description\",\"Item has Serial Number\",Image,HSN\n";
+        $csv_content .= ",ITEM001,Test Item,Electronics,1,10.00,15.00,,,,,5,Test Description,0,0,,HSN001\n";
+
+        $temp_file = tempnam(sys_get_temp_dir(), 'csv_test_');
+        file_put_contents($temp_file, $csv_content);
+
+        $rows = get_csv_file($temp_file);
+
+        $this->assertCount(1, $rows);
+        $this->assertEquals('', $rows[0]['Id']);
+        $this->assertEquals('ITEM001', $rows[0]['Barcode']);
+        $this->assertEquals('Test Item', $rows[0]['Item Name']);
+        $this->assertEquals('Electronics', $rows[0]['Category']);
+
+        unlink($temp_file);
+    }
+
+    public function testGetCsvFileWithBom(): void
+    {
+        $bom = pack('CCC', 0xef, 0xbb, 0xbf);
+        $csv_content = $bom . "Id,\"Item Name\",Category\n";
+        $csv_content .= "1,Test Item,Electronics\n";
+
+        $temp_file = tempnam(sys_get_temp_dir(), 'csv_test_bom_');
+        file_put_contents($temp_file, $csv_content);
+
+        $rows = get_csv_file($temp_file);
+
+        $this->assertCount(1, $rows);
+        $this->assertEquals('1', $rows[0]['Id']);
+        $this->assertEquals('Test Item', $rows[0]['Item Name']);
+
+        unlink($temp_file);
+    }
+
+    public function testGetCsvFileMultipleRows(): void
+    {
+        $csv_content = "Id,\"Item Name\",Category\n";
+        $csv_content .= "1,Item One,Cat A\n";
+        $csv_content .= "2,Item Two,Cat B\n";
+        $csv_content .= "3,Item Three,Cat C\n";
+
+        $temp_file = tempnam(sys_get_temp_dir(), 'csv_test_multi_');
+        file_put_contents($temp_file, $csv_content);
+
+        $rows = get_csv_file($temp_file);
+
+        $this->assertCount(3, $rows);
+        $this->assertEquals('Item One', $rows[0]['Item Name']);
+        $this->assertEquals('Item Two', $rows[1]['Item Name']);
+        $this->assertEquals('Item Three', $rows[2]['Item Name']);
+
+        unlink($temp_file);
+    }
+
+    public function testBomExists(): void
+    {
+        $bom = pack('CCC', 0xef, 0xbb, 0xbf);
+        $content_with_bom = $bom . "test content";
+
+        $temp_file = tempnam(sys_get_temp_dir(), 'bom_test_');
+        file_put_contents($temp_file, $content_with_bom);
+
+        $handle = fopen($temp_file, 'r');
+        $result = bom_exists($handle);
+        fclose($handle);
+
+        $this->assertTrue($result);
+        unlink($temp_file);
+    }
+
+    public function testBomNotExists(): void
+    {
+        $content_without_bom = "test content without BOM";
+
+        $temp_file = tempnam(sys_get_temp_dir(), 'no_bom_test_');
+        file_put_contents($temp_file, $content_without_bom);
+
+        $handle = fopen($temp_file, 'r');
+        $result = bom_exists($handle);
+        fclose($handle);
+
+        $this->assertFalse($result);
+        unlink($temp_file);
+    }
+
+    public function testImportItemBasicFields(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'CSV Imported Item',
+            'description' => 'Description from CSV',
+            'category' => 'Electronics',
+            'cost_price' => 10.50,
+            'unit_price' => 25.99,
+            'reorder_level' => 5,
+            'supplier_id' => null,
+            'item_number' => 'CSV-ITEM-001',
+            'allow_alt_description' => 0,
+            'is_serialized' => 0,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $this->assertIsInt($item_id);
+        $this->assertGreaterThan(0, $item_id);
+
+        $saved_item = $this->item->get_info($item_id);
+        $this->assertEquals('CSV Imported Item', $saved_item->name);
+        $this->assertEquals('Description from CSV', $saved_item->description);
+        $this->assertEquals('Electronics', $saved_item->category);
+        $this->assertEquals(10.50, (float)$saved_item->cost_price);
+        $this->assertEquals(25.99, (float)$saved_item->unit_price);
+    }
+
+    public function testImportItemWithQuantity(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'Item With Quantity',
+            'category' => 'Test Category',
+            'cost_price' => 5.00,
+            'unit_price' => 10.00,
+            'reorder_level' => 2,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $location_id = 1;
+        $quantity = 100;
+
+        $item_quantity_data = [
+            'item_id' => $item_id,
+            'location_id' => $location_id,
+            'quantity' => $quantity
+        ];
+
+        $result = $this->item_quantity->save_value($item_quantity_data, $item_id, $location_id);
+        $this->assertTrue($result);
+
+        $saved_quantity = $this->item_quantity->get_item_quantity($item_id, $location_id);
+        $this->assertEquals($quantity, $saved_quantity->quantity);
+    }
+
+    public function testImportItemCreatesInventoryRecord(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'Item With Inventory',
+            'category' => 'Test',
+            'cost_price' => 5.00,
+            'unit_price' => 10.00,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $inventory_data = [
+            'trans_inventory' => 50,
+            'trans_items' => $item_id,
+            'trans_location' => 1,
+            'trans_comment' => 'CSV Import',
+            'trans_user' => 1
+        ];
+
+        $trans_id = $this->inventory->insert($inventory_data);
+
+        $this->assertIsInt($trans_id);
+        $this->assertGreaterThan(0, $trans_id);
+
+        $inventory_records = $this->inventory->get_inventory_data_for_item($item_id, 1);
+        $this->assertGreaterThanOrEqual(1, $inventory_records->getNumRows());
+    }
+
+    public function testImportItemWithTaxes(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'Taxable Item',
+            'category' => 'Test',
+            'cost_price' => 100.00,
+            'unit_price' => 150.00,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $taxes_data = [
+            ['name' => 'VAT', 'percent' => 20],
+            ['name' => 'GST', 'percent' => 10]
+        ];
+
+        $result = $this->item_taxes->save_value($taxes_data, $item_id);
+        $this->assertTrue($result);
+
+        $saved_taxes = $this->item_taxes->get_info($item_id);
+        
+        $tax_names = array_column($saved_taxes, 'name');
+        $this->assertContains('VAT', $tax_names);
+        $this->assertContains('GST', $tax_names);
+    }
+
+    public function testImportMultipleItemsFromSimulatedCsv(): void
+    {
+        $csv_data = [
+            [
+                'Id' => '',
+                'Barcode' => 'ITEM-A',
+                'Item Name' => 'First Item',
+                'Category' => 'Category A',
+                'Supplier ID' => '',
+                'Cost Price' => '10.00',
+                'Unit Price' => '20.00',
+                'Tax 1 Name' => '',
+                'Tax 1 Percent' => '',
+                'Tax 2 Name' => '',
+                'Tax 2 Percent' => '',
+                'Reorder Level' => '5',
+                'Description' => 'First item description',
+                'Allow Alt Description' => '0',
+                'Item has Serial Number' => '0',
+                'Image' => '',
+                'HSN' => '',
+                'location_Warehouse' => '100'
+            ],
+            [
+                'Id' => '',
+                'Barcode' => 'ITEM-B',
+                'Item Name' => 'Second Item',
+                'Category' => 'Category B',
+                'Supplier ID' => '',
+                'Cost Price' => '15.00',
+                'Unit Price' => '30.00',
+                'Tax 1 Name' => '',
+                'Tax 1 Percent' => '',
+                'Tax 2 Name' => '',
+                'Tax 2 Percent' => '',
+                'Reorder Level' => '10',
+                'Description' => 'Second item description',
+                'Allow Alt Description' => '0',
+                'Item has Serial Number' => '0',
+                'Image' => '',
+                'HSN' => '',
+                'location_Warehouse' => '50'
+            ]
+        ];
+
+        $imported_item_ids = [];
+
+        foreach ($csv_data as $row) {
+            $item_data = [
+                'item_id' => (int)$row['Id'] ?: null,
+                'name' => $row['Item Name'],
+                'description' => $row['Description'],
+                'category' => $row['Category'],
+                'cost_price' => (float)$row['Cost Price'],
+                'unit_price' => (float)$row['Unit Price'],
+                'reorder_level' => (int)$row['Reorder Level'],
+                'item_number' => $row['Barcode'] ?: null,
+                'allow_alt_description' => empty($row['Allow Alt Description']) ? '0' : '1',
+                'is_serialized' => empty($row['Item has Serial Number']) ? '0' : '1',
+                'deleted' => false
+            ];
+
+            $item_id = $this->item->save_value($item_data);
+            $imported_item_ids[] = $item_id;
+        }
+
+        $this->assertCount(2, $imported_item_ids);
+
+        $item1 = $this->item->get_info($imported_item_ids[0]);
+        $this->assertEquals('First Item', $item1->name);
+        $this->assertEquals(10.00, (float)$item1->cost_price);
+
+        $item2 = $this->item->get_info($imported_item_ids[1]);
+        $this->assertEquals('Second Item', $item2->name);
+        $this->assertEquals(15.00, (float)$item2->cost_price);
+    }
+
+    public function testImportUpdateExistingItem(): void
+    {
+        $original_data = [
+            'item_id' => null,
+            'name' => 'Original Name',
+            'category' => 'Original Category',
+            'cost_price' => 10.00,
+            'unit_price' => 20.00,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($original_data);
+
+        $updated_data = [
+            'item_id' => $item_id,
+            'name' => 'Updated Name',
+            'category' => 'Updated Category',
+            'cost_price' => 15.00,
+            'unit_price' => 30.00,
+            'description' => 'New description',
+            'reorder_level' => 10,
+            'deleted' => 0
+        ];
+
+        $this->item->save_value($updated_data);
+
+        $updated_item = $this->item->get_info($item_id);
+        $this->assertEquals('Updated Name', $updated_item->name);
+        $this->assertEquals('Updated Category', $updated_item->category);
+        $this->assertEquals(15.00, (float)$updated_item->cost_price);
+        $this->assertEquals(30.00, (float)$updated_item->unit_price);
+    }
+
+    public function testImportItemWithAttributeText(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'Item With Attribute',
+            'category' => 'Test',
+            'cost_price' => 10.00,
+            'unit_price' => 20.00,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $definition_data = [
+            'definition_name' => 'Color',
+            'definition_type' => TEXT,
+            'definition_flags' => 0,
+            'deleted' => 0
+        ];
+        $definition_id = $this->attribute->saveDefinition($definition_data);
+
+        $attribute_value = 'Red';
+        $attribute_id = $this->attribute->saveAttributeValue(
+            $attribute_value,
+            $definition_id,
+            $item_id,
+            false,
+            TEXT
+        );
+
+        $this->assertNotFalse($attribute_id);
+
+        $saved_value = $this->attribute->getAttributeValue($item_id, $definition_id);
+        $this->assertEquals('Red', $saved_value->attribute_value);
+    }
+
+    public function testImportItemWithAttributeDropdown(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'Item With Dropdown',
+            'category' => 'Test',
+            'cost_price' => 10.00,
+            'unit_price' => 20.00,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $definition_data = [
+            'definition_name' => 'Size',
+            'definition_type' => DROPDOWN,
+            'definition_flags' => 0,
+            'deleted' => 0
+        ];
+        $definition_id = $this->attribute->saveDefinition($definition_data);
+
+        $dropdown_values = ['Small', 'Medium', 'Large'];
+        foreach ($dropdown_values as $i => $value) {
+            $this->db->table('attribute_values')->insert([
+                'attribute_value' => $value,
+                'definition_id' => $definition_id,
+                'definition_type' => DROPDOWN,
+                'attribute_group' => $i,
+                'deleted' => 0
+            ]);
+        }
+
+        $attribute_value = 'Medium';
+        $attribute_id = $this->attribute->saveAttributeValue(
+            $attribute_value,
+            $definition_id,
+            $item_id,
+            false,
+            DROPDOWN
+        );
+
+        $this->assertNotFalse($attribute_id);
+
+        $saved_value = $this->attribute->getAttributeValue($item_id, $definition_id);
+        $this->assertEquals('Medium', $saved_value->attribute_value);
+    }
+
+    public function testImportItemQuantityZero(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'Item Zero Quantity',
+            'category' => 'Test',
+            'cost_price' => 5.00,
+            'unit_price' => 10.00,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $location_id = 1;
+
+        $item_quantity_data = [
+            'item_id' => $item_id,
+            'location_id' => $location_id,
+            'quantity' => 0
+        ];
+
+        $result = $this->item_quantity->save_value($item_quantity_data, $item_id, $location_id);
+        $this->assertTrue($result);
+
+        $saved_quantity = $this->item_quantity->get_item_quantity($item_id, $location_id);
+        $this->assertEquals(0, (int)$saved_quantity->quantity);
+    }
+
+    public function testImportItemWithNegativeReorderLevel(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'Item Negative Reorder',
+            'category' => 'Test',
+            'cost_price' => 5.00,
+            'unit_price' => 10.00,
+            'reorder_level' => -1,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $saved_item = $this->item->get_info($item_id);
+        $this->assertEquals(-1, (int)$saved_item->reorder_level);
+    }
+
+    public function testImportItemWithHighPrecisionPrices(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'High Precision Item',
+            'category' => 'Test',
+            'cost_price' => 10.123456,
+            'unit_price' => 25.876543,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $saved_item = $this->item->get_info($item_id);
+        $cost_diff = abs(10.123456 - (float)$saved_item->cost_price);
+        $price_diff = abs(25.876543 - (float)$saved_item->unit_price);
+
+        $this->assertLessThan(0.001, $cost_diff, 'Cost price should maintain precision');
+        $this->assertLessThan(0.001, $price_diff, 'Unit price should maintain precision');
+    }
+
+    public function testImportItemWithHsnCode(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'Item With HSN',
+            'category' => 'Test',
+            'cost_price' => 10.00,
+            'unit_price' => 20.00,
+            'hsn_code' => '8471',
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $saved_item = $this->item->get_info($item_id);
+        $this->assertEquals('8471', $saved_item->hsn_code);
+    }
+
+    public function testImportItemQuantityMultipleLocations(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'Item Multi Location',
+            'category' => 'Test',
+            'cost_price' => 10.00,
+            'unit_price' => 20.00,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $quantities = [
+            ['location_id' => 1, 'quantity' => 100],
+            ['location_id' => 2, 'quantity' => 50],
+            ['location_id' => 3, 'quantity' => 25]
+        ];
+
+        foreach ($quantities as $q) {
+            $result = $this->item_quantity->save_value(
+                ['item_id' => $item_id, 'location_id' => $q['location_id'], 'quantity' => $q['quantity']],
+                $item_id,
+                $q['location_id']
+            );
+            $this->assertTrue($result);
+        }
+
+        foreach ($quantities as $q) {
+            $saved = $this->item_quantity->get_item_quantity($item_id, $q['location_id']);
+            $this->assertEquals($q['quantity'], (int)$saved->quantity, "Quantity at location {$q['location_id']} should match");
+        }
+    }
+
+    public function testCsvImportQuantityValidationNumeric(): void
+    {
+        $csv_data = [
+            'Id' => '',
+            'Barcode' => 'VALID-ITEM',
+            'Item Name' => 'Valid Item',
+            'Category' => 'Test',
+            'Cost Price' => '10.00',
+            'Unit Price' => '20.00',
+            'location_Warehouse' => '100'
+        ];
+
+        $this->assertTrue(is_numeric($csv_data['location_Warehouse']));
+        $this->assertTrue(is_numeric($csv_data['Cost Price']));
+        $this->assertTrue(is_numeric($csv_data['Unit Price']));
+    }
+
+    public function testCsvImportEmptyBarcodeAllowed(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'Item Without Barcode',
+            'category' => 'Test',
+            'cost_price' => 10.00,
+            'unit_price' => 20.00,
+            'item_number' => null,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $this->assertIsInt($item_id);
+        $this->assertGreaterThan(0, $item_id);
+
+        $saved_item = $this->item->get_info($item_id);
+        $this->assertEquals('Item Without Barcode', $saved_item->name);
+    }
+
+    public function testCsvImportItemExistsCheck(): void
+    {
+        $item_data = [
+            'item_id' => null,
+            'name' => 'Existing Item',
+            'category' => 'Test',
+            'cost_price' => 10.00,
+            'unit_price' => 20.00,
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $exists = $this->item->exists($item_id);
+        $this->assertTrue($exists);
+
+        $not_exists = $this->item->exists(999999);
+        $this->assertFalse($not_exists);
+    }
+
+    public function testFullCsvImportFlowSimulated(): void
+    {
+        $csv_row = [
+            'Id' => '',
+            'Barcode' => 'FULL-TEST-001',
+            'Item Name' => 'Complete Test Item',
+            'Category' => 'Electronics',
+            'Supplier ID' => '',
+            'Cost Price' => '50.00',
+            'Unit Price' => '100.00',
+            'Tax 1 Name' => 'VAT',
+            'Tax 1 Percent' => '20',
+            'Tax 2 Name' => '',
+            'Tax 2 Percent' => '',
+            'Reorder Level' => '10',
+            'Description' => 'A complete test item for CSV import',
+            'Allow Alt Description' => '1',
+            'Item has Serial Number' => '0',
+            'Image' => '',
+            'HSN' => '84713020'
+        ];
+
+        $item_data = [
+            'item_id' => (int)$csv_row['Id'] ?: null,
+            'name' => $csv_row['Item Name'],
+            'description' => $csv_row['Description'],
+            'category' => $csv_row['Category'],
+            'cost_price' => (float)$csv_row['Cost Price'],
+            'unit_price' => (float)$csv_row['Unit Price'],
+            'reorder_level' => (int)$csv_row['Reorder Level'],
+            'item_number' => $csv_row['Barcode'] ?: null,
+            'allow_alt_description' => empty($csv_row['Allow Alt Description']) ? '0' : '1',
+            'is_serialized' => empty($csv_row['Item has Serial Number']) ? '0' : '1',
+            'hsn_code' => $csv_row['HSN'],
+            'deleted' => 0
+        ];
+
+        $item_id = $this->item->save_value($item_data);
+
+        $taxes_data = [];
+        if (is_numeric($csv_row['Tax 1 Percent']) && $csv_row['Tax 1 Name'] !== '') {
+            $taxes_data[] = ['name' => $csv_row['Tax 1 Name'], 'percent' => $csv_row['Tax 1 Percent']];
+        }
+        if (is_numeric($csv_row['Tax 2 Percent']) && $csv_row['Tax 2 Name'] !== '') {
+            $taxes_data[] = ['name' => $csv_row['Tax 2 Name'], 'percent' => $csv_row['Tax 2 Percent']];
+        }
+
+        if (!empty($taxes_data)) {
+            $this->item_taxes->save_value($taxes_data, $item_id);
+        }
+
+        $location_id = 1;
+        $quantity = 75;
+
+        $quantity_data = [
+            'item_id' => $item_id,
+            'location_id' => $location_id,
+            'quantity' => $quantity
+        ];
+        $this->item_quantity->save_value($quantity_data, $item_id, $location_id);
+
+        $inventory_data = [
+            'trans_inventory' => $quantity,
+            'trans_items' => $item_id,
+            'trans_location' => $location_id,
+            'trans_comment' => 'CSV import quantity',
+            'trans_user' => 1
+        ];
+        $this->inventory->insert($inventory_data);
+
+        $saved_item = $this->item->get_info($item_id);
+        $this->assertEquals('Complete Test Item', $saved_item->name);
+        $this->assertEquals('Electronics', $saved_item->category);
+        $this->assertEquals(50.00, (float)$saved_item->cost_price);
+        $this->assertEquals(100.00, (float)$saved_item->unit_price);
+        $this->assertEquals('84713020', $saved_item->hsn_code);
+
+        $saved_quantity = $this->item_quantity->get_item_quantity($item_id, $location_id);
+        $this->assertEquals($quantity, (int)$saved_quantity->quantity);
+
+        $saved_taxes = $this->item_taxes->get_info($item_id);
+        $this->assertCount(1, $saved_taxes);
+        $this->assertEquals('VAT', $saved_taxes[0]['name']);
+        $this->assertEquals(20, (float)$saved_taxes[0]['percent']);
+
+        $inventory_records = $this->inventory->get_inventory_data_for_item($item_id, $location_id);
+        $this->assertGreaterThanOrEqual(1, $inventory_records->getNumRows());
+    }
+}
\ No newline at end of file