diff --git a/taxes_az/master_data/sync.py b/taxes_az/master_data/sync.py
index 143550f..92c8a94 100644
--- a/taxes_az/master_data/sync.py
+++ b/taxes_az/master_data/sync.py
@@ -263,7 +263,7 @@ def sync_items() -> dict:
 
     root = _resolve_item_group_root()
     print(f"[taxes_az] Item: resolved tree root = {root!r}, {len(records)} shipped item(s)")
-    inserted = existed = missing_group = 0
+    inserted = existed = missing_group = failed = 0
 
     for rec in records:
         name = rec.get("name") or rec.get("item_code")
@@ -282,13 +282,28 @@ def sync_items() -> dict:
             missing_group += 1
             continue
 
-        doc = frappe.new_doc("Item")
-        doc.update(rec)
-        doc.item_group = group
-        doc.name = name
-        doc.flags.name_set = True
-        doc.flags.ignore_permissions = True
-        doc.insert(ignore_if_duplicate=True)
+        # Isolate each insert in a savepoint: on a bare/half-provisioned site a
+        # missing link (e.g. UOM 'Litre') raises LinkValidationError, and an
+        # unhandled exception here would abort the whole `bench migrate`. Master
+        # data must never do that — roll back just this item and carry on. The
+        # item stays missing and a later migrate (once the site is complete)
+        # will create it, since sync only inserts items that don't exist yet.
+        frappe.db.savepoint("taxes_az_item")
+        try:
+            doc = frappe.new_doc("Item")
+            doc.update(rec)
+            doc.item_group = group
+            doc.name = name
+            doc.flags.name_set = True
+            doc.flags.ignore_permissions = True
+            doc.insert(ignore_if_duplicate=True)
+        except Exception as e:
+            frappe.db.rollback(save_point="taxes_az_item")
+            frappe.clear_last_message()
+            print(f"[taxes_az] Item '{name}': insert FAILED — SKIPPED ({e})")
+            failed += 1
+            continue
+        frappe.db.release_savepoint("taxes_az_item")
         print(f"[taxes_az] Item: created {name!r} ({rec.get('item_name')}) in {group!r}")
         inserted += 1
 
@@ -296,13 +311,14 @@ def sync_items() -> dict:
         frappe.db.commit()
     print(
         f"[taxes_az] Item: created {inserted}, already existed {existed}, "
-        f"skipped (missing group) {missing_group}"
+        f"skipped (missing group) {missing_group}, failed {failed}"
     )
     return {
         "doctype": "Item",
         "inserted": inserted,
         "existed": existed,
         "missing_group": missing_group,
+        "failed": failed,
     }