Index: lib/AST/ASTStructuralEquivalence.cpp
===================================================================
--- lib/AST/ASTStructuralEquivalence.cpp
+++ lib/AST/ASTStructuralEquivalence.cpp
@@ -1016,7 +1016,8 @@
     return false;
 
   // Compare the definitions of these two records. If either or both are
-  // incomplete, we assume that they are equivalent.
+  // incomplete (i.e. it is a forward decl), we assume that they are
+  // equivalent.
   D1 = D1->getDefinition();
   D2 = D2->getDefinition();
   if (!D1 || !D2)
@@ -1031,6 +1032,11 @@
     if (D1->hasExternalLexicalStorage() || D2->hasExternalLexicalStorage())
       return true;
 
+  // If one definition is currently being defined, we do not compare for
+  // equality and we assume that the decls are equal.
+  if (D1->isBeingDefined() || D2->isBeingDefined())
+    return true;
+
   if (auto *D1CXX = dyn_cast<CXXRecordDecl>(D1)) {
     if (auto *D2CXX = dyn_cast<CXXRecordDecl>(D2)) {
       if (D1CXX->hasExternalLexicalStorage() &&
Index: unittests/AST/ASTImporterTest.cpp
===================================================================
--- unittests/AST/ASTImporterTest.cpp
+++ unittests/AST/ASTImporterTest.cpp
@@ -3726,6 +3726,77 @@
   EXPECT_EQ(To1->getPreviousDecl(), To0);
 }
 
+TEST_P(ASTImporterTestBase, ImportingTypedefShouldImportTheCompleteType) {
+  // We already have an incomplete underlying type in the "To" context.
+  auto Code =
+      R"(
+      template <typename T>
+      struct S {
+        void foo();
+      };
+      using U = S<int>;
+      )";
+  Decl *ToTU = getToTuDecl(Code, Lang_CXX11);
+  auto *ToD = FirstDeclMatcher<TypedefNameDecl>().match(ToTU,
+      typedefNameDecl(hasName("U")));
+  ASSERT_TRUE(ToD->getUnderlyingType()->isIncompleteType());
+
+  // The "From" context has the same typedef, but the underlying type is
+  // complete this time.
+  Decl *FromTU = getTuDecl(std::string(Code) +
+      R"(
+      void foo(U* u) {
+        u->foo();
+      }
+      )", Lang_CXX11);
+  auto *FromD = FirstDeclMatcher<TypedefNameDecl>().match(FromTU,
+      typedefNameDecl(hasName("U")));
+  ASSERT_FALSE(FromD->getUnderlyingType()->isIncompleteType());
+
+  // The imported type should be complete.
+  auto *ImportedD = cast<TypedefNameDecl>(Import(FromD, Lang_CXX11));
+  EXPECT_FALSE(ImportedD->getUnderlyingType()->isIncompleteType());
+}
+
+TEST_P(ASTImporterTestBase,
+    ImportShouldNotReportFalseODRErrorWhenRecordIsBeingDefined) {
+  {
+    Decl *FromTU = getTuDecl(
+        R"(
+            template <typename T>
+            struct B;
+            )",
+        Lang_CXX, "input0.cc");
+    auto *FromD = FirstDeclMatcher<ClassTemplateDecl>().match(
+        FromTU, classTemplateDecl(hasName("B")));
+
+    Import(FromD, Lang_CXX);
+  }
+
+  {
+    Decl *FromTU = getTuDecl(
+        R"(
+            template <typename T>
+            struct B {
+              void f();
+              B* b;
+            };
+            )",
+        Lang_CXX, "input1.cc");
+    FunctionDecl *FromD = FirstDeclMatcher<FunctionDecl>().match(
+        FromTU, functionDecl(hasName("f")));
+    Import(FromD, Lang_CXX);
+    auto *FromCTD = FirstDeclMatcher<ClassTemplateDecl>().match(
+        FromTU, classTemplateDecl(hasName("B")));
+    auto *ToCTD = cast<ClassTemplateDecl>(Import(FromCTD, Lang_CXX));
+    EXPECT_TRUE(ToCTD->isThisDeclarationADefinition());
+
+    // We expect no (ODR) warning during the import.
+    auto *ToTU = ToAST->getASTContext().getTranslationUnitDecl();
+    EXPECT_EQ(0u, ToTU->getASTContext().getDiagnostics().getNumWarnings());
+  }
+}
+
 INSTANTIATE_TEST_CASE_P(ParameterizedTests, DeclContextTest,
                         ::testing::Values(ArgVector()), );