When you delete a listing, the SKU, all sales history and product information are permanently removed from your seller account. Therefore, you should only delete the SKU and its listing information if you are not going to sell that item in the future.
Note: After you delete a SKU from your inventory, it can take up to 24 hours before that SKU is available for reuse.
To delete listings:
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In Manage Inventory, find the listing you want to delete:
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For single listings, update the inventory quantity to 0 and select Delete Product and Listing from the drop-down menu for the product you want to delete. If the inventory is not updated to 0, the offer will still remain live on the offer listing page since SKU deletion and inventory quantity deletion are separate operations
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For multiple listings, purge your inventory using Purge and Replace Option
and tick the box to the left of the listings you want to delete, and select Delete Product and Listing from the Action on the selected drop-down menu. If the inventory is not updated to 0, the offer will still remain live on the offer listing page since SKU deletion and inventory quantity deletion are separate operations
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Click OK to delete or Cancel to not delete the listing.