Solution : https://service.sap.com/sap/support/notes/36862 (SAP Service marketplace login required)
Key words : 
create collection r3<target_sid>data recreate, update instvers set sapsid = '<target_sid>', job message queue full action, job message queue overflow, permanent sap license key', r3<target-sid>data, r3<source-sid>data, user <target-sid>ofr, r3<target_sid>data, suitable ext-kernel installed
Related Notes : 
       
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| 101216 | INST: 3.1I R/3 Inst. - Heterogeneous System Copy | 
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| 97816 | INST: 3.1I R/3 Installation on IBM AS/400 | 
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| 71258 | AS/400: Cross-ref. files defective? RCLSTG *DBXREF | 
| 67205 | CC-INFO: Copying large and productive clients | 
| 66985 | AS/400: SQL catalog points to wrong library | 
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