Solution : https://service.sap.com/sap/support/notes/428704 (SAP Service marketplace login required)
Key words : 
fill fields hiezuxx correctly, additional key words sis, attached source code, modification solution proposed, solution implement, dynamic hierarchy, highest hierarchy, comment characters, static hierarchy, sap standard
Related Notes : 
       
| 431431 | SIS: Error when using the dynamic customer hierarchy | 
| 407087 | SIS: Using customer hierarchy | 
| 204130 | SIS update: Collective note | 
| 170183 | |
| 127424 | SIS: Customer hierarchy fields HIEZU01 - HIEZU10 |