src/test/pom-with-system-scope.xml

<?xml version="1.0"?>
<project xmlns="http://maven.apache.org/POM/4.0.0"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xsi:schemaLocation="http://maven.apache.org/POM/4.0.0 http://maven.apache.org/xsd/maven-4.0.0.xsd">

  <modelVersion>4.0.0</modelVersion>

  <groupId>org.apache.maven.ant-tasks.test</groupId>
  <artifactId>pom-system-scope</artifactId>
  <version>1.0-SNAPSHOT</version>

  <name>Test system scope</name>

  <dependencies>
    <dependency>
      <groupId>sun.jdk</groupId>
      <artifactId>tools</artifactId>
      <version>1.5.0</version>
      <scope>system</scope>
      <systemPath>${basedir}/lib/empty.jar</systemPath>
    </dependency>
  </dependencies>

</project>