SKU does not exist in the Amazon.fr catalog. For full details, see http://sellercentral-europe.amazon.com/gp/help/23781
No action can be taken for the SKU you provided because that SKU does not exist in the Amazon.fr catalogue.
If you receive this error after submitting an inventory file, there are likely other errors associated with this SKU that block the successful addition of this SKU to the Amazon catalogue. Check for and correct these errors. After you do so, this error message disappears.
If you receive this error after posting an image, pricing, or inventory feed (XML), you likely did not successfully add this product to the Amazon catalogue using a product data feed. Check the processing reports for your product data feeds and correct any errors associated with this SKU.