Yes. You can import two or more items with the same SKU into Zoho Books only if you have marked SKU as an optional field.
To mark SKU as an optional field:
Select the Field Customization tab on the top of the page.
Hover over the SKU field and click the dropdown button at the right end of the field.
Select the option Mark As Optional.
Since it is now an optional field, you can import two or more items with the same SKU into Zoho Books.
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