eBay error message: You need to create a seller's account

If you get the following error when attempting to list on eBay:

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It means you do have an eBay account but have never used it to sell. eBay require some additional information the first time you sell. They also require a seller agreement to be accepted.

The easiest was to access the seller account creation flow is to initiate the Sell flow when logged in to eBay.