A method, device and system for creating resources during a user equipment (UE) hands over from a non-3rd Generation Partnership Project (non-3GPP) system to a 3GPP system are provided. A serving gateway (Serving GW) receives a first resource request message, such as Create Default Bearer Request message, including handover indication information indicating the handover from a mobility management network device, e.g., a MME. As the received resource request message includes the handover indication information, the Serving GW includes the handover indication information in a second resource request message and then sends the second resource request message to a PDN GW. After receiving the second resource request message, the PDN GW policy and charging control (PCC) rules to be used by the UE in the 3GPP access system so as to create the resources used by the UE in the 3GPP system.