Index: lib/AST/ASTImporter.cpp
===================================================================
--- lib/AST/ASTImporter.cpp
+++ lib/AST/ASTImporter.cpp
@@ -2072,17 +2072,8 @@
 
       if (auto *FoundRecord = dyn_cast<RecordDecl>(Found)) {
         if (!SearchName) {
-          // If both unnamed structs/unions are in a record context, make sure
-          // they occur in the same location in the context records.
-          if (Optional<unsigned> Index1 =
-                  StructuralEquivalenceContext::findUntaggedStructOrUnionIndex(
-                      D)) {
-            if (Optional<unsigned> Index2 = StructuralEquivalenceContext::
-                    findUntaggedStructOrUnionIndex(FoundRecord)) {
-              if (*Index1 != *Index2)
-                continue;
-            }
-          }
+          if (!IsStructuralMatch(D, FoundRecord, false))
+            continue;
         }
 
         PrevDecl = FoundRecord;
Index: unittests/AST/ASTImporterTest.cpp
===================================================================
--- unittests/AST/ASTImporterTest.cpp
+++ unittests/AST/ASTImporterTest.cpp
@@ -1682,6 +1682,35 @@
                     .match(ToTU, classTemplateSpecializationDecl()));
 }
 
+TEST_P(ASTImporterTestBase, ObjectsWithUnnamedStructType) {
+  Decl *FromTU = getTuDecl(
+      R"(
+      struct { int a; int b; } object0 = { 2, 3 };
+      struct { int x; int y; int z; } object1;
+      )",
+      Lang_CXX, "input0.cc");
+
+  auto getRecordDecl = [](VarDecl *VD) {
+    auto *ET = cast<ElaboratedType>(VD->getType().getTypePtr());
+    return cast<RecordType>(ET->getNamedType().getTypePtr())->getDecl();
+  };
+
+  auto *Obj0 =
+      FirstDeclMatcher<VarDecl>().match(FromTU, varDecl(hasName("object0")));
+  auto *From0 = getRecordDecl(Obj0);
+  auto *Obj1 =
+      FirstDeclMatcher<VarDecl>().match(FromTU, varDecl(hasName("object1")));
+  auto *From1 = getRecordDecl(Obj1);
+
+  auto *To0 = Import(From0, Lang_CXX);
+  auto *To1 = Import(From1, Lang_CXX);
+
+  EXPECT_TRUE(To0);
+  EXPECT_TRUE(To1);
+  EXPECT_NE(To0, To1);
+  EXPECT_NE(To0->getCanonicalDecl(), To1->getCanonicalDecl());
+}
+
 struct ImportFunctions : ASTImporterTestBase {};
 
 TEST_P(ImportFunctions,