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Any chance you'd share the solution to this? 
PayPal use to automatically transfer the transaction fees with sales but as they have stopped doing this I've had to resort to manually uploading the csv export from PayPal. Well.. attempt to. I get the same error when trying to import it.
I've tried saving it the csv as a number of different versions and making formatting changes to the document with no success.
I'm sure I imported this in the past with no issues at all, but something must have changed?
Cheers,
Mike