Solution : https://service.sap.com/sap/support/notes/425311 (SAP Service marketplace login required)
Summary : 
      
Key words : 
additional key words saplmassinterface, system returns message, message number e2165, returned error message, call transaction se11, selection condition '=' initial, discrete field values, called mara-matnr, 'foreign key' function, mara-matnr field
Related Notes : 
       
| 351283 | Creating data records using mass maintenance | 
| 339444 | Initial data creation: Field without foreign keys |