Hello. I want publish offer but API return me error:

{
  "errors": [
    {
      "errorId": 25604,
      "domain": "API_INVENTORY",
      "subdomain": "Selling",
      "category": "REQUEST",
      "message": "Input error. Seller Inventory Service can not publish the data. Product not found. Please try again or contact customer support.."
    }
  ]
}

I created:

1) Location policy (createInventoryLocation)

{
  "name": "Warehouse-1",
  "locationInstructions": "Open for drop-off only.",
  "operatingHours": [
    {
      "intervals": [
        {
          "open": "09:00:00",
          "close": "12:00:00"
        },
        {
          "open": "13:00:00",
          "close": "18:00:00"
        }
      ],
      "dayOfWeekEnum": "MONDAY"
    },
    {
      "intervals": [
        {
          "open": "09:00:00",
          "close": "15:00:00"
        }
      ],
      "dayOfWeekEnum": "TUESDAY"
    }
  ],
  "specialHours": [
    {
      "date": "2016-10-19T07:00:00.000Z",
      "intervals": [
        {
          "open": "09:00:00",
          "close": "11:00:00"
        }
      ]
    }
  ],
  "merchantLocationKey": "PL",
  "location": {
    "address": {
      "addressLine1": "2055 Hamilton Ave",
      "addressLine2": "Building 3",
      "city": "San Jose",
      "stateOrProvince": "CA",
      "postalCode": "95125",
      "country": "PL"
    },
    "locationId": "5A3AE7E341E5544FE05490E2BAD00BF4"
  },
  "merchantLocationStatus": "ENABLED",
  "locationTypes": [
    "WAREHOUSE"
  ]
}

2) Return policy (createReturnPolicy)

{
  "name": "PL",
  "marketplaceId": "EBAY_PL",
  "categoryTypes": [
    {
      "name": "ALL_EXCLUDING_MOTORS_VEHICLES",
      "default": true
    }
  ],
  "returnsAccepted": true,
  "returnPeriod": {
    "value": 30,
    "unit": "DAY"
  },
  "extendedHolidayReturnsOffered": false,
  "restockingFeePercentage": "0.0",
  "refundMethod": "MONEY_BACK",
  "returnShippingCostPayer": "SELLER",
  "returnPolicyId": "5730669000"
}

3) Fulfillment policy ( createFulfillmentPolicy )

{
  "total": 1,
  "fulfillmentPolicies": [
    {
      "name": "PL",
      "marketplaceId": "EBAY_PL",
      "categoryTypes": [
        {
          "name": "ALL_EXCLUDING_MOTORS_VEHICLES",
          "default": true
        }
      ],
      "handlingTime": {
        "value": 1,
        "unit": "DAY"
      },
      "globalShipping": false,
      "pickupDropOff": false,
      "localPickup": true,
      "freightShipping": false,
      "fulfillmentPolicyId": "5730668000"
    }
  ]
}

4) Inventory item ( getInventoryItem )

{
  "sku": "PL",
  "product": {
    "title": "Test listing - do not bid or buy - awesome Apple watch test 2",
    "aspects": {
      "CPU": [
        "Dual-Core Processor"
      ],
      "Feature": [
        "GPS"
      ]
    },
    "description": "Test listing - do not bid or buy \n Built-in GPS. Water resistance to 50 meters.1 A new lightning-fast dual-core processor. And a display that’s two times brighter than before. Full of features that help you stay active, motivated, and connected, Apple Watch Series 2 is designed for all the ways you move ",
    "upc": [
      "888462079525"
    ],
    "imageUrls": [
      "http://store.storeimages.cdn-apple.com/4973/as-images.apple.com/is/image/AppleInc/aos/published/images/S/1/S1/42/S1-42-alu-silver-sport-white-grid?wid=332&hei=392&fmt=jpeg&qlt=95&op_sharpen=0&resMode=bicub&op_usm=0.5,0.5,0,0⁣cEmbed=0&layer=comp&.v=1472247758975",
      "http://store.storeimages.cdn-apple.com/4973/as-images.apple.com/is/image/AppleInc/aos/published/images/4/2/42/stainless/42-stainless-sport-white-grid?wid=332&hei=392&fmt=jpeg&qlt=95&op_sharpen=0&resMode=bicub&op_usm=0.5,0.5,0,0⁣cEmbed=0&layer=comp&.v=1472247760390",
      "http://store.storeimages.cdn-apple.com/4973/as-images.apple.com/is/image/AppleInc/aos/published/images/4/2/42/ceramic/42-ceramic-sport-cloud-grid?wid=332&hei=392&fmt=jpeg&qlt=95&op_sharpen=0&resMode=bicub&op_usm=0.5,0.5,0,0⁣cEmbed=0&layer=comp&.v=1472247758007"
    ]
  },
  "condition": "NEW",
  "packageWeightAndSize": {
    "dimensions": {
      "width": 15,
      "length": 10,
      "height": 5,
      "unit": "INCH"
    },
    "weight": {
      "value": 2,
      "unit": "POUND"
    }
  },
  "availability": {
    "pickupAtLocationAvailability": [],
    "shipToLocationAvailability": {
      "quantity": 10
    }
  }
}

5) Create offer ( createOffer )

{
  "offerId": "5515079010",
  "sku": "PL",
  "marketplaceId": "EBAY_PL",
  "format": "FIXED_PRICE",
  "listingDescription": "

• Test listing - do not bid or buy

• Built-in GPS.

• Water resistance to 50 meters.

• A new lightning-fast dual-core processor.

• And a display that’s two times brighter than before.

• Full of features that help you stay active, motivated, and connected, Apple Watch Series 2 is designed for all the ways you move

", "availableQuantity": 5, "quantityLimitPerBuyer": 1, "pricingSummary": { "price": { "value": "0.99", "currency": "PLN" } }, "listingPolicies": { "paymentPolicyId": "5730667000", "returnPolicyId": "5730669000", "fulfillmentPolicyId": "5730668000" }, "categoryId": "178086", "merchantLocationKey": "PL", "tax": { "vatPercentage": 10.2, "applyTax": true, "thirdPartyTaxCategory": "Electronics" }, "status": "UNPUBLISHED", "eBayPlusEligible": false }

6) publishOffer

Web Service URI: https://api.sandbox.ebay.com/sell/inventory/v1/offer/5515079010/publish

I can't why APi response that product not found. Please help me what I doing wrong.