Solution : https://service.sap.com/sap/support/notes/406147 (SAP Service marketplace login required)
Key words : 
additional key words abap/import_char_conversion, profile parameter abap/import_char_conversion ensures, code page conversion takes place, profile parameter abap/import_char_conversion, lraw field pcl2-clustd, data takes place, code page conversion, field pcl2-clustr, import table pcl2, personnel number directly
Related Notes : 
       
| 377993 | EBCDIC/ASCII conversion of LCHR fields | 
| 174606 | Parallel processing of report RPU40ACL | 
| 144057 | abap/import_char_conversion : How to set best |