Solution : https://service.sap.com/sap/support/notes/1398905 (SAP Service marketplace login required)
Key words :
import map xml files attached, material master source xml file, map _matmas05 open map _matmas05_maram, 1 sp03 material content reason, mdm import manager / mdis, create separate import maps, start mdm import manager, xml-schema matmas05, 1 start mdm console, mdm import manager
Related Notes :
| 1355137 | MDM Material Content Information (Release 7.1+) |