HP does not support the copying of the lp spooler configuration from one system to another.
The IO configuration of the target system may be different than IO configuration on the source system.
The device files for local printers would be different on the new system, and the spooler configuration for those printers contains the device files. The print queues may not work.

Try this
•	On the source system:
Execute
-> SAM
-> Printers and Plotters
-> Lp Spooler
-> Save/Restore Spooler Configuration
Choose
-> Actions
-> Save Spooler Configuration
This will save all the information necessary to rebuild the spooler into the directory /var/sam/lp.
Tar directory (/var/sam/lp):
# tar cvf /tmp/lp.tar /var/sam/lp

•	Copy the resulting tar file, lp.tar, onto the target system.
•	Unpack the lp.tar file on the target system :
# tar xvf lp.tar

Execute
-> SAM
-> Printers and Plotters
-> Lp Spooler
-> Save/Restore Spooler Configuration

Choose
-> Actions
-> Restore Spooler Configuration
This will build the lp spooler configuration on the target system using the information from the source system, creating a "clone" of the old system.
If any source system print queues are network printers originally configured using HP JetAdmin or HP JetDirect Printer Installer, then the following must also be performed.
HP JetDirect Printer Installer must be installed on the destination system.  Run the following command after restoring the printer/spooler configuration through SAM:
# /opt/hpnpl/bin/transferqueue local
Enter the queue name or all to modify all the queues: all

NOTE: transferqueue changes several paths in the JetAdmin model scripts in /etc/lp/interface/ and /etc/lp/interface/model.orig/ to point to the location of the HP JetDirect Printer Installer product.

The permissions on /var/sam/lp should be 755 or rwxr-xr-x.

Please do not forget to use tar to backup the following directories from your source server (as backup purpose):
/usr/lib/lp
/etc/lp
/var/spool/lp

E.g.:
# cd /usr/lib/lp
# tar cvf /tmp/usrliblp *
# cd /etc/lp
# tar cvf /tmp/etclp *
# cd /var/spool/lp
# tar cvf /tmp/varspoollp *