3281413 - "Profile T-xxx for role xxx was not imported into client xxx" when transporting roles with profiles, but role associated with the duplicate profile doesn't exist anymore in the target system

When importing a role associated with a profile, it fails with RC=8.
In the transport log an error is displayed:

Profile T-xxx for role xxx was not imported into client xxx
Text comparison for roles started using: (Job Name: USR_ATCR_IMPxxx)
Errors occurred during post-handling PRGN_AFTER_IMP_ACTGROUP_ACGR for ACGR L
PRGN_AFTER_IMP_ACTGROUP_ACGR belongs to package S_PROFGEN
The errors affect the following components:
    BC-SEC-AUT-PFC (Authorization and Role Management)
Post-import method PRGN_AFTER_IMP_ACTGROUP_ACGR completed for ACGR L, date and time: xxx

On the long text of the message, you verify that the role associated with the inconsistent profile does not exist in the target system anymore (e.g. by checking PFCG).

When verifying the AGR_1016 entry associated with such inconsistent profile, you verify that the previous role associated with such profile was an SAP Standard role.

SAP NetWeaver Application Server ABAP

RC=8,"Profile T-xxx for role xxx was not imported into client xxx",role transport,transport failure,duplicate profile name, profile,duplicate,SAP standard role , KBA , BC-SEC-AUT-PFC , ABAP Authorization and Role Administration , Problem