diff --git a/clang/lib/AST/ASTImporter.cpp b/clang/lib/AST/ASTImporter.cpp
--- a/clang/lib/AST/ASTImporter.cpp
+++ b/clang/lib/AST/ASTImporter.cpp
@@ -2509,6 +2509,22 @@
         QualType FromUT = D->getUnderlyingType();
         QualType FoundUT = FoundTypedef->getUnderlyingType();
         if (Importer.IsStructurallyEquivalent(FromUT, FoundUT)) {
+          // If the underlying declarations are unnamed records these can be
+          // imported as different types. We should create a distinct typedef
+          // node in this case.
+          // If we found an existing underlying type with a record in a
+          // different context (than the imported), this is already reason for
+          // having distinct typedef nodes for these.
+          // Again this can create situation like
+          // 'typedef int T; typedef int T;' but this is hard to avoid without
+          // a rename strategy at import.
+          if (!FromUT.isNull() && !FoundUT.isNull()) {
+            RecordDecl *FromR = FromUT->getAsRecordDecl();
+            RecordDecl *FoundR = FoundUT->getAsRecordDecl();
+            if (FromR && FoundR &&
+                !hasSameVisibilityContextAndLinkage(FoundR, FromR))
+              continue;
+          }
           // If the "From" context has a complete underlying type but we
           // already have a complete underlying type then return with that.
           if (!FromUT->isIncompleteType() && !FoundUT->isIncompleteType())
diff --git a/clang/unittests/AST/ASTImporterTest.cpp b/clang/unittests/AST/ASTImporterTest.cpp
--- a/clang/unittests/AST/ASTImporterTest.cpp
+++ b/clang/unittests/AST/ASTImporterTest.cpp
@@ -8474,6 +8474,81 @@
       ToVaList->getUnderlyingType(), ToBuiltinVaList->getUnderlyingType()));
 }
 
+TEST_P(ASTImporterOptionSpecificTestBase, ImportExistingTypedefToRecord) {
+  const char *Code =
+      R"(
+      struct S { int i; };
+      typedef struct S T;
+      extern T x;
+      )";
+  Decl *ToTU = getToTuDecl(Code, Lang_C99);
+  Decl *FromTU = getTuDecl(Code, Lang_C99);
+
+  auto *FromX =
+      FirstDeclMatcher<VarDecl>().match(FromTU, varDecl(hasName("x")));
+  auto *ToX = Import(FromX, Lang_C99);
+  EXPECT_TRUE(ToX);
+
+  auto *Typedef1 =
+      FirstDeclMatcher<TypedefDecl>().match(ToTU, typedefDecl(hasName("T")));
+  auto *Typedef2 =
+      LastDeclMatcher<TypedefDecl>().match(ToTU, typedefDecl(hasName("T")));
+  EXPECT_EQ(Typedef1, Typedef2);
+}
+
+TEST_P(ASTImporterOptionSpecificTestBase,
+       ImportExistingTypedefToUnnamedRecord) {
+  const char *Code =
+      R"(
+      typedef const struct { int f; } T;
+      extern T x;
+      )";
+  Decl *ToTU = getToTuDecl(Code, Lang_C99);
+  Decl *FromTU = getTuDecl(Code, Lang_C99);
+
+  auto *FromX =
+      FirstDeclMatcher<VarDecl>().match(FromTU, varDecl(hasName("x")));
+  auto *ToX = Import(FromX, Lang_C99);
+  EXPECT_TRUE(ToX);
+
+  auto *Typedef1 =
+      FirstDeclMatcher<TypedefDecl>().match(ToTU, typedefDecl(hasName("T")));
+  auto *Typedef2 =
+      LastDeclMatcher<TypedefDecl>().match(ToTU, typedefDecl(hasName("T")));
+  EXPECT_NE(Typedef1, Typedef2);
+  EXPECT_NE(Typedef1->getUnderlyingType().getTypePtr(),
+            Typedef2->getUnderlyingType().getTypePtr());
+  EXPECT_EQ(ToX->getType()->getAs<TypedefType>()->getDecl(), Typedef2);
+}
+
+TEST_P(ASTImporterOptionSpecificTestBase, ImportTwoTypedefsToUnnamedRecord) {
+  const char *Code =
+      R"(
+      typedef struct { int f; } T1;
+      typedef struct { int f; } T2;
+      extern T1 x1;
+      extern T2 x2;
+      )";
+  Decl *ToTU = getToTuDecl("", Lang_C99);
+  Decl *FromTU = getTuDecl(Code, Lang_C99);
+
+  auto *FromX1 =
+      FirstDeclMatcher<VarDecl>().match(FromTU, varDecl(hasName("x1")));
+  auto *FromX2 =
+      FirstDeclMatcher<VarDecl>().match(FromTU, varDecl(hasName("x2")));
+  auto *ToX1 = Import(FromX1, Lang_C99);
+  EXPECT_TRUE(ToX1);
+  auto *ToX2 = Import(FromX2, Lang_C99);
+  EXPECT_TRUE(ToX2);
+
+  auto *Typedef1 =
+      FirstDeclMatcher<TypedefDecl>().match(ToTU, typedefDecl(hasName("T1")));
+  auto *Typedef2 =
+      FirstDeclMatcher<TypedefDecl>().match(ToTU, typedefDecl(hasName("T2")));
+  EXPECT_NE(Typedef1->getUnderlyingType().getTypePtr(),
+            Typedef2->getUnderlyingType().getTypePtr());
+}
+
 INSTANTIATE_TEST_SUITE_P(ParameterizedTests, ASTImporterLookupTableTest,
                          DefaultTestValuesForRunOptions);