Hi Tharuna,
I copy a part of the log here :
2020-10-24 08:46:34 17 [QUERY] INSERT INTO `k14d3_virtuemart_products` (`virtuemart_vendor_id`,`product_parent_id`,`product_sku`,`product_weight`,`product_weight_uom`,`product_lwh_uom`,`product_url`,`product_in_stock`,`product_ordered`,`product_stockhandle`,`low_stock_notification`,`product_available_date`,`product_availability`,`product_special`,`product_discontinued`,`product_sales`,`product_unit`,`product_packaging`,`product_params`,`hits`,`intnotes`,`metarobot`,`metaauthor`,`layout`,`published`,`pordering`,`created_on`,`created_by`,`modified_on`,`modified_by`,`locked_on`,`locked_by`) VALUES ('1','525','AR03035','0','KG','M','','0','0','0','0','0000-00-00 00:00:00','','0','0','0','KG','0','min_order_level=\"\"|max_order_level=\"\"|step_order_level=\"\"|shared_stock=0|product_box=\"\"|','0','','','','0','0','0','2020-10-24 08:46:34','675','2020-10-24 08:46:34','675','0000-00-00 00:00:00','0')
2020-10-24 08:46:34 17 [DEBUG] No parent found
2020-10-24 08:46:34 17 [QUERY] SELECT customfield_params FROM k14d3_virtuemart_product_customfields WHERE virtuemart_product_id = 525 AND customfield_value = 'stockable'
2020-10-24 08:46:34 17 [DEBUG] Check product language entry
2020-10-24 08:46:34 17 [QUERY] SELECT `virtuemart_product_id`,`slug` FROM `k14d3_virtuemart_products_fr_fr` WHERE `virtuemart_product_id` = 734
2020-10-24 08:46:34 17 [DEBUG] Check if the product slug exists
2020-10-24 08:46:34 17 [QUERY] SELECT COUNT(`virtuemart_product_id`) FROM k14d3_virtuemart_products_fr_fr WHERE `slug` = 'enduit-a-l-argile-argil-deco-terre-sac-de-12-5-kg' AND `virtuemart_product_id` != 734
2020-10-24 08:46:34 17 [DEBUG] Check if the product slug exists
2020-10-24 08:46:34 17 [QUERY] SELECT COUNT(`virtuemart_product_id`) FROM k14d3_virtuemart_products_fr_fr WHERE `slug` = 'enduit-a-l-argile-argil-deco-terre-sac-de-12-5-kg' AND `virtuemart_product_id` != 734
2020-10-24 08:46:34 17 [DEBUG] Insert the dummy entry for the product language
2020-10-24 08:46:34 17 [QUERY] INSERT INTO `k14d3_virtuemart_products_fr_fr` (`virtuemart_product_id`,`slug`) VALUES (734, 'enduit-a-l-argile-argil-deco-terre-sac-de-12-5-kg')
2020-10-24 08:46:34 17 [DEBUG] Query for ProductLang
2020-10-24 08:46:34 17 [DEBUG] Executed store
2020-10-24 08:46:34 17 [QUERY] UPDATE `k14d3_virtuemart_products_fr_fr` SET `product_s_desc`='',`product_name`='ENDUIT A L\'ARGILE ARGIL DECO TERRE (Sac de 12.5 kg)',`metadesc`='',`metakey`='',`customtitle`='',`slug`='enduit-a-l-argile-argil-deco-terre-sac-de-12-5-kg' WHERE `virtuemart_product_id` = '734'
2020-10-24 08:46:34 17 [DEBUG] Checking manufacturer
2020-10-24 08:46:34 17 [DEBUG] Processing custom available field: Disponibilité
2020-10-24 08:46:34 17 [DEBUG] Processing custom available field: prixbase
2020-10-24 08:46:34 17 [DEBUG] Processing custom available field: ongletssousproduits
2020-10-24 08:46:34 17 [DEBUG] Processing custom available field: complémentsousonglet
2020-10-24 08:46:34 17 [DEBUG] Update has fields after all processing
2020-10-24 08:46:34 17 [QUERY] UPDATE `k14d3_virtuemart_products` SET `has_categories` = 0 , `has_manufacturers` = 0 , `has_medias` = 0 , `has_prices` = 0 , `has_shoppergroups` = 0 WHERE `virtuemart_product_id` = 734
2020-10-24 08:46:34 18 [DEBUG] Use field value for field product_sku
2020-10-24 08:46:34 18 [DEBUG] Use field value for field product_parent_sku
2020-10-24 08:46:34 18 [DEBUG] Use field value for field product_name
2020-10-24 08:46:34 18 [DEBUG] Process line 18
2020-10-24 08:46:34 18 [DEBUG] Load a row
2020-10-24 08:46:34 18 [DEBUG] Processing item: AR03036
2020-10-24 08:46:34 18 [DEBUG] Looking for parent SKU
2020-10-24 08:46:34 18 [DEBUG] Checking product parent SKU
2020-10-24 08:46:34 18 [QUERY] SELECT `virtuemart_product_id` FROM `k14d3_virtuemart_products` WHERE `product_sku` = 'P000100'
2020-10-24 08:46:34 18 [DEBUG] Product tax:
2020-10-24 08:46:34 18 [DEBUG] Query for Product
2020-10-24 08:46:34 18 [DEBUG] Executed store
2020-10-24 08:46:34 18 [QUERY] INSERT INTO `k14d3_virtuemart_products` (`virtuemart_vendor_id`,`product_parent_id`,`product_sku`,`product_weight`,`product_weight_uom`,`product_lwh_uom`,`product_url`,`product_in_stock`,`product_ordered`,`product_stockhandle`,`low_stock_notification`,`product_available_date`,`product_availability`,`product_special`,`product_discontinued`,`product_sales`,`product_unit`,`product_packaging`,`product_params`,`hits`,`intnotes`,`metarobot`,`metaauthor`,`layout`,`published`,`pordering`,`created_on`,`created_by`,`modified_on`,`modified_by`,`locked_on`,`locked_by`) VALUES ('1','525','AR03036','0','KG','M','','0','0','0','0','0000-00-00 00:00:00','','0','0','0','KG','0','min_order_level=\"\"|max_order_level=\"\"|step_order_level=\"\"|shared_stock=0|product_box=\"\"|','0','','','','0','0','0','2020-10-24 08:46:34','675','2020-10-24 08:46:34','675','0000-00-00 00:00:00','0')
2020-10-24 08:46:34 18 [DEBUG] No parent found
2020-10-24 08:46:34 18 [QUERY] SELECT customfield_params FROM k14d3_virtuemart_product_customfields WHERE virtuemart_product_id = 525 AND customfield_value = 'stockable'
2020-10-24 08:46:34 18 [DEBUG] Check product language entry
2020-10-24 08:46:34 18 [QUERY] SELECT `virtuemart_product_id`,`slug` FROM `k14d3_virtuemart_products_fr_fr` WHERE `virtuemart_product_id` = 735
2020-10-24 08:46:34 18 [DEBUG] Check if the product slug exists
2020-10-24 08:46:34 18 [QUERY] SELECT COUNT(`virtuemart_product_id`) FROM k14d3_virtuemart_products_fr_fr WHERE `slug` = 'enduit-a-l-argile-argil-deco-vert-amande-sac-de-12-5-kg' AND `virtuemart_product_id` != 735
2020-10-24 08:46:34 18 [DEBUG] Check if the product slug exists
2020-10-24 08:46:34 18 [QUERY] SELECT COUNT(`virtuemart_product_id`) FROM k14d3_virtuemart_products_fr_fr WHERE `slug` = 'enduit-a-l-argile-argil-deco-vert-amande-sac-de-12-5-kg' AND `virtuemart_product_id` != 735
2020-10-24 08:46:34 18 [DEBUG] Insert the dummy entry for the product language
2020-10-24 08:46:34 18 [QUERY] INSERT INTO `k14d3_virtuemart_products_fr_fr` (`virtuemart_product_id`,`slug`) VALUES (735, 'enduit-a-l-argile-argil-deco-vert-amande-sac-de-12-5-kg')
2020-10-24 08:46:34 18 [DEBUG] Query for ProductLang
2020-10-24 08:46:34 18 [DEBUG] Executed store
2020-10-24 08:46:34 18 [QUERY] UPDATE `k14d3_virtuemart_products_fr_fr` SET `product_s_desc`='',`product_name`='ENDUIT A L\'ARGILE ARGIL DECO VERT AMANDE (Sac de 12.5 kg)',`metadesc`='',`metakey`='',`customtitle`='',`slug`='enduit-a-l-argile-argil-deco-vert-amande-sac-de-12-5-kg' WHERE `virtuemart_product_id` = '735'
And attach the csv file used.
The import template is very simple and exactly the same than the csv file.
The Virtuemart version is : VirtueMart 3.8.4 10335
Thanks

Xavier