Solution : https://service.sap.com/sap/support/notes/1436477 (SAP Service marketplace login required)
Key words : 
incorrect main item reference, item category determination, empties main items, create inbound deliveries, terms full product, field e1edl20-rfbel, empties subitems fails, tied empties items, empties boms, idoc idoc_input_desadv1
Related Notes : 
       
| 1641359 | Batch split and empties for an inbound delivery | 
| 1445782 | Empties reference incorrect: Several refs. to same PO item | 
| 1230002 | Batch split items start with 900002 even after Note 1229104 |