diff --git a/src/main/java/com/ffii/fpsms/modules/master/entity/BomRepository.kt b/src/main/java/com/ffii/fpsms/modules/master/entity/BomRepository.kt
index 0af6b48..e85f85e 100644
--- a/src/main/java/com/ffii/fpsms/modules/master/entity/BomRepository.kt
+++ b/src/main/java/com/ffii/fpsms/modules/master/entity/BomRepository.kt
@@ -33,6 +33,9 @@ interface BomRepository : AbstractRepository<Bom, Long> {
     fun findAllIdsByDeletedIsFalse(): List<Long>
 
     fun findByCodeAndDeletedIsFalse(code: String): Bom?
+
+    fun findByCodeAndDescriptionIgnoreCaseAndDeletedIsFalse(code: String, description: String): Bom?
+
     @Query("""
     select b.item.id
     from Bom b
diff --git a/src/main/java/com/ffii/fpsms/modules/master/service/BomService.kt b/src/main/java/com/ffii/fpsms/modules/master/service/BomService.kt
index f50ee12..8559a3d 100644
--- a/src/main/java/com/ffii/fpsms/modules/master/service/BomService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/master/service/BomService.kt
@@ -68,6 +68,10 @@ open class BomService(
     private val settingsService: SettingsService,
     @Value("\${bom.import.temp-dir:\${java.io.tmpdir}/fpsms-bom-import}") private val bomImportTempDir: String,
 ) {
+    companion object {
+        private const val BOM_WIP_DESCRIPTION = "WIP"
+    }
+
     open fun uploadBomFiles(files: List<MultipartFile>): BomUploadResponse {
         val batchId = UUID.randomUUID().toString()
         val batchDir = Paths.get(bomImportTempDir, batchId).toAbsolutePath()
@@ -580,7 +584,8 @@ open class BomService(
     private fun saveBomEntity(req: ImportBomRequest): Bom {
         val item =  itemsRepository.findByCodeAndDeletedFalse(req.code) ?: itemsRepository.findByNameAndDeletedFalse(req.name)
         val uom = if (req.uomId != null) uomConversionRepository.findById(req.uomId!!).orElseThrow() else null
-        val bom = bomRepository.findByCodeAndDeletedIsFalse(req.code) ?: Bom()
+        val fgDescription = req.description.trim().ifEmpty { "FG" }
+        val bom = bomRepository.findByCodeAndDescriptionIgnoreCaseAndDeletedIsFalse(req.code, fgDescription) ?: Bom()
         bom.apply {
             this.isDark = req.isDark
             this.isFloat = req.isFloat
@@ -1576,6 +1581,45 @@ open class BomService(
         return null
     }
 
+    /** Reads BOM 種類 (FG / WIP) from sheet without saving. */
+    private fun readBomDescriptionFromSheet(sheet: Sheet): String? {
+        for (r in 0..9) {
+            for (c in 0..9) {
+                val cell = sheet.getRow(r)?.getCell(c) ?: continue
+                if (cell.cellType != CellType.STRING) continue
+                if (cell.stringCellValue.trim() != "種類") continue
+                val valueRow = sheet.getRow(r + 1) ?: return null
+                val valueCell = valueRow.getCell(c) ?: return null
+                return when {
+                    valueCell.cellType == CellType.STRING -> valueCell.stringCellValue.trim().takeIf { it.isNotEmpty() }
+                    valueCell.cellType == CellType.FORMULA && valueCell.cachedFormulaResultType == CellType.STRING ->
+                        valueCell.stringCellValue.trim().takeIf { it.isNotEmpty() }
+                    else -> null
+                }
+            }
+        }
+        return null
+    }
+
+    private fun normalizeFgDescriptionForImport(description: String?): String =
+        description?.trim()?.takeIf { it.isNotEmpty() } ?: "FG"
+
+    /** Soft-delete FG (code + Excel 種類) and WIP (code + WIP) rows before re-import. */
+    private fun softDeleteExistingBomsForImport(code: String, fgDescription: String) {
+        val fgDesc = normalizeFgDescriptionForImport(fgDescription)
+        bomRepository.findByCodeAndDescriptionIgnoreCaseAndDeletedIsFalse(code, fgDesc)?.id?.let {
+            softDeleteBomAndRelated(it)
+        }
+        bomRepository.findByCodeAndDescriptionIgnoreCaseAndDeletedIsFalse(code, BOM_WIP_DESCRIPTION)?.id?.let {
+            softDeleteBomAndRelated(it)
+        }
+    }
+
+    private fun findFgBomIdForImport(code: String, fgDescription: String): Long? {
+        val fgDesc = normalizeFgDescriptionForImport(fgDescription)
+        return bomRepository.findByCodeAndDescriptionIgnoreCaseAndDeletedIsFalse(code, fgDesc)?.id
+    }
+
     private fun softDeleteBomAndRelated(bomId: Long) {
         val bom = bomRepository.findById(bomId).orElse(null) ?: return
         bom.deleted = true
@@ -1633,12 +1677,11 @@ open class BomService(
                             ?: workbook2.getSheet("食物成品")
                             ?: workbook2.getSheetAt(0)
                             val code = readBomCodeFromSheet(sheet)
+                            val fgDescription = readBomDescriptionFromSheet(sheet)
                             var oldBomId: Long? = null
                             code?.let { c ->
-                                bomRepository.findByCodeAndDeletedIsFalse(c)?.id?.let { existingId ->
-                                    softDeleteBomAndRelated(existingId)
-                                    oldBomId = existingId
-                                }
+                                oldBomId = findFgBomIdForImport(c, fgDescription ?: "FG")
+                                softDeleteExistingBomsForImport(c, fgDescription ?: "FG")
                             }
                             val bom = importExcelBomBasicInfo(sheet)
                             bom.isDrink = isDrink
@@ -1705,10 +1748,15 @@ open class BomService(
     }
         /** 方案 A：複製 FG BOM 為一筆相同 code、相同 item、description=WIP 的 BOM，並複製 materials 與 processes。 */
     private fun createWipCopyFromFgBom(fgBom: Bom) {
+        val code = fgBom.code ?: return
+        val existingWip = bomRepository.findByCodeAndDescriptionIgnoreCaseAndDeletedIsFalse(code, BOM_WIP_DESCRIPTION)
+        if (existingWip != null) {
+            softDeleteBomAndRelated(existingWip.id!!)
+        }
         val wipBom = Bom().apply {
-            code = fgBom.code
+            this.code = code
             name = fgBom.name
-            description = "WIP"
+            description = BOM_WIP_DESCRIPTION
             item = fgBom.item
             outputQty = fgBom.outputQty
             outputQtyUom = fgBom.outputQtyUom
@@ -2364,7 +2412,7 @@ open class BomService(
     var ColorDepthValueOk = false
     var FloatingValueOk = false
     var ConcentrationValueOk = false
-    println("=== Debug sheet content for $fileName ===")
+   // println("=== Debug sheet content for $fileName ===")
 for (r in 0..20) {
     val row = sheet.getRow(r) ?: continue
     for (c in 0..20) {
@@ -2383,7 +2431,7 @@ for (r in 0..20) {
             else -> cell.cellType.toString()
         }
         if (value.isNotBlank() && value != "BLANK") {
-            println("($r, $c) = $value")
+           // println("($r, $c) = $value")
         }
     }
 }