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Is this for Master Items or Org Items ?
Do you find error for master items ?
Getting errors for Master
I have the same error, same conditions, if anyone have an idea please don't hesitate
@ ABOVE ALL
Please see this document from meta-link,most probably it WILL solve your problem.
Note: 801354.1 INV_IOI_REV_NO_ITEM Error - The revision entered is for an item that does not exist
else you can refer following doc from meta-link
Note: 268968.1 Understanding Item Import and Debugging Problems with Item Import
Hope this helps. :)