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
@@ -3632,6 +3632,30 @@
   return ToIndirectField;
 }
 
+// Returns the DeclContext of the underlying friend declaration/type.  If that
+// is a dependent type then the returned optional does not have a value.
+static Optional<DeclContext *> getDCOfUnderlyingDecl(FriendDecl *FrD) {
+  if (NamedDecl *ND = FrD->getFriendDecl())
+    return ND->getDeclContext();
+  if (FrD->getFriendType()) {
+    QualType Ty = FrD->getFriendType()->getType();
+    if (isa<ElaboratedType>(Ty))
+      Ty = cast<ElaboratedType>(Ty)->getNamedType();
+    if (!Ty->isDependentType()) {
+      if (const auto *RTy = dyn_cast<RecordType>(Ty))
+        return RTy->getAsCXXRecordDecl()->getDeclContext();
+      else if (const auto *SpecTy = dyn_cast<TemplateSpecializationType>(Ty))
+        return SpecTy->getAsCXXRecordDecl()->getDeclContext();
+      else if (const auto TypedefTy = dyn_cast<TypedefType>(Ty))
+        return TypedefTy->getDecl()->getDeclContext();
+      else
+        llvm_unreachable("Unhandled type of friend");
+    }
+  }
+  // DependentType
+  return Optional<DeclContext *>();
+}
+
 ExpectedDecl ASTNodeImporter::VisitFriendDecl(FriendDecl *D) {
   // Import the major distinguishing characteristics of a declaration.
   DeclContext *DC, *LexicalDC;
@@ -3641,9 +3665,25 @@
   // Determine whether we've already imported this decl.
   // FriendDecl is not a NamedDecl so we cannot use lookup.
   auto *RD = cast<CXXRecordDecl>(DC);
-  FriendDecl *ImportedFriend = RD->getFirstFriend();
 
-  while (ImportedFriend) {
+  for (FriendDecl *ImportedFriend = RD->getFirstFriend(); ImportedFriend;
+       ImportedFriend = ImportedFriend->getNextFriend()) {
+
+    // Compare the semantic DeclContext of the underlying declarations of the
+    // existing and the to be imported friend.
+    // Normally, lookup ensures this, but with friends we cannot use the lookup.
+    Optional<DeclContext *> ImportedFriendDC =
+        getDCOfUnderlyingDecl(ImportedFriend);
+    Optional<DeclContext *> FromFriendDC = getDCOfUnderlyingDecl(D);
+    if (FromFriendDC) { // The underlying friend type is not dependent.
+      ExpectedDecl FriendDCDeclOrErr = import(cast<Decl>(*FromFriendDC));
+      if (!FriendDCDeclOrErr)
+        return FriendDCDeclOrErr.takeError();
+      DeclContext *FriendDC = cast<DeclContext>(*FriendDCDeclOrErr);
+      if (ImportedFriendDC != FriendDC)
+        continue;
+    }
+
     if (D->getFriendDecl() && ImportedFriend->getFriendDecl()) {
       if (IsStructuralMatch(D->getFriendDecl(), ImportedFriend->getFriendDecl(),
                             /*Complain=*/false))
@@ -3655,7 +3695,6 @@
             ImportedFriend->getFriendType()->getType(), true))
         return Importer.MapImported(D, ImportedFriend);
     }
-    ImportedFriend = ImportedFriend->getNextFriend();
   }
 
   // Not found. Create it.
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
@@ -4023,6 +4023,35 @@
   EXPECT_EQ(ImportedFoo, ToFoo);
 }
 
+TEST_P(ImportFriendClasses, ImportOfInlineFriendClassAfterFwdWithSameName) {
+  auto Code =
+      R"(
+      class Container {
+        friend class X; // A friend class ::X
+        class X{ };
+        friend class X; // Friend class Container::X
+      };
+      )";
+  Decl *FromTu = getTuDecl(Code, Lang_CXX, "from.cc");
+
+  auto *To = Import(FirstDeclMatcher<CXXRecordDecl>().match(
+                        FromTu, cxxRecordDecl(hasName("Container"))),
+                    Lang_CXX);
+  ASSERT_TRUE(To);
+
+  Decl *ToTu = To->getTranslationUnitDecl();
+  auto *ToFriend1 = FirstDeclMatcher<FriendDecl>().match(ToTu, friendDecl());
+  auto *ToFriend2 = LastDeclMatcher<FriendDecl>().match(ToTu, friendDecl());
+  auto *ToX = FirstDeclMatcher<RecordDecl>().match(
+      ToTu, cxxRecordDecl(hasName("X"), unless(isImplicit())));
+
+  EXPECT_NE(ToFriend1, ToFriend2);
+  const RecordDecl *RecordOfFriend1 = getRecordDeclOfFriend(ToFriend1);
+  const RecordDecl *RecordOfFriend2 = getRecordDeclOfFriend(ToFriend2);
+  EXPECT_NE(RecordOfFriend1, ToX);
+  EXPECT_EQ(RecordOfFriend2, ToX);
+}
+
 struct DeclContextTest : ASTImporterOptionSpecificTestBase {};
 
 TEST_P(DeclContextTest, removeDeclOfClassTemplateSpecialization) {