diff --git a/.github/actions/clone-submodules/action.yml b/.github/actions/clone-submodules/action.yml
index 0d2ede46f7319..757ff415f45e0 100644
--- a/.github/actions/clone-submodules/action.yml
+++ b/.github/actions/clone-submodules/action.yml
@@ -38,4 +38,4 @@ runs:
         show-progress: false
         repository: oxc-project/acorn-test262
         path: tasks/coverage/acorn-test262
-        ref: baea9081ae0d889218ce761c96b655ad1afec0e6 # Latest main at 20/5/25
+        ref: bf1f5de027151b5e2e671cba0a6085907be3ab37 # Latest main at 20/5/25
diff --git a/crates/oxc_ast/src/ast/js.rs b/crates/oxc_ast/src/ast/js.rs
index ed78550944b2c..e729ad50a6a49 100644
--- a/crates/oxc_ast/src/ast/js.rs
+++ b/crates/oxc_ast/src/ast/js.rs
@@ -2389,7 +2389,6 @@ pub struct ImportExpression<'a> {
     pub span: Span,
     pub source: Expression<'a>,
     pub options: Option<Expression<'a>>,
-    #[js_only]
     pub phase: Option<ImportPhase>,
 }
 
diff --git a/crates/oxc_ast/src/generated/derive_estree.rs b/crates/oxc_ast/src/generated/derive_estree.rs
index 64c9b728f330a..d63b7544ba211 100644
--- a/crates/oxc_ast/src/generated/derive_estree.rs
+++ b/crates/oxc_ast/src/generated/derive_estree.rs
@@ -1650,7 +1650,7 @@ impl ESTree for ImportExpression<'_> {
         state.serialize_field("end", &self.span.end);
         state.serialize_field("source", &self.source);
         state.serialize_field("options", &self.options);
-        state.serialize_js_field("phase", &self.phase);
+        state.serialize_field("phase", &self.phase);
         state.end();
     }
 }
diff --git a/justfile b/justfile
index 5bacaed713029..7560ad62bbd1b 100755
--- a/justfile
+++ b/justfile
@@ -40,7 +40,7 @@ submodules:
   just clone-submodule tasks/coverage/babel https://github.com/babel/babel.git 1d4546bcb80009303aab386b59f4df1fd335c1d5
   just clone-submodule tasks/coverage/typescript https://github.com/microsoft/TypeScript.git 81c951894e93bdc37c6916f18adcd80de76679bc
   just clone-submodule tasks/prettier_conformance/prettier https://github.com/prettier/prettier.git 7584432401a47a26943dd7a9ca9a8e032ead7285
-  just clone-submodule tasks/coverage/acorn-test262 https://github.com/oxc-project/acorn-test262 baea9081ae0d889218ce761c96b655ad1afec0e6
+  just clone-submodule tasks/coverage/acorn-test262 https://github.com/oxc-project/acorn-test262 bf1f5de027151b5e2e671cba0a6085907be3ab37
   just update-transformer-fixtures
 
 # Install git pre-commit to format files
diff --git a/napi/parser/README.md b/napi/parser/README.md
index e54c8eb33af00..967c9c47ddb18 100644
--- a/napi/parser/README.md
+++ b/napi/parser/README.md
@@ -20,6 +20,9 @@ The only differences between Oxc's AST and ESTree / TS-ESTree are:
 
 - Support for Stage 3 ECMA features [`import defer`](https://github.com/tc39/proposal-defer-import-eval)
   and [`import source`](https://github.com/tc39/proposal-source-phase-imports).
+- In TS-ESTree AST, `import.defer(...)` and `import.source(...)` are represented as an `ImportExpression`
+  with `'defer'` or `'source'` in `phase` field (as in ESTree spec), where TS-ESLint represents these
+  as a `CallExpression` with `MetaProperty` as its `callee`.
 - Addition of a non-standard `hashbang` field to `Program`.
 
 That aside, the AST should completely align with Acorn's ESTree AST or TS-ESLint's TS-ESTree.
diff --git a/napi/parser/generated/deserialize/ts.js b/napi/parser/generated/deserialize/ts.js
index 5befb40dbf566..b4ba1c9d7e752 100644
--- a/napi/parser/generated/deserialize/ts.js
+++ b/napi/parser/generated/deserialize/ts.js
@@ -1057,6 +1057,7 @@ function deserializeImportExpression(pos) {
     end: deserializeU32(pos + 4),
     source: deserializeExpression(pos + 8),
     options: deserializeOptionExpression(pos + 24),
+    phase: deserializeOptionImportPhase(pos + 40),
   };
 }
 
diff --git a/napi/parser/test/parse.test.ts b/napi/parser/test/parse.test.ts
index a13735f6777a8..92e5e0017b6c2 100644
--- a/napi/parser/test/parse.test.ts
+++ b/napi/parser/test/parse.test.ts
@@ -474,13 +474,20 @@ describe('parse', () => {
             });
           });
 
-          it.skip('TS-ESTree', () => {
+          // This does *not* align with TS-ESLint.
+          // See https://github.com/oxc-project/oxc/pull/11193.
+          it('TS-ESTree', () => {
             const ret = parseSync('test.ts', 'import.defer("x");');
             expect(ret.errors.length).toBe(0);
             expect(ret.program.body.length).toBe(1);
             // @ts-ignore
             expect(ret.program.body[0].expression).toEqual({
-              // TODO
+              type: 'ImportExpression',
+              start: 0,
+              end: 17,
+              source: { type: 'Literal', start: 13, end: 16, value: 'x', raw: '"x"' },
+              options: null,
+              phase: 'defer',
             });
           });
         });
@@ -501,13 +508,20 @@ describe('parse', () => {
             });
           });
 
-          it.skip('TS-ESTree', () => {
+          // This does *not* align with TS-ESLint.
+          // See https://github.com/oxc-project/oxc/pull/11193.
+          it('TS-ESTree', () => {
             const ret = parseSync('test.ts', 'import.source("x");');
             expect(ret.errors.length).toBe(0);
             expect(ret.program.body.length).toBe(1);
             // @ts-ignore
             expect(ret.program.body[0].expression).toEqual({
-              // TODO
+              type: 'ImportExpression',
+              start: 0,
+              end: 18,
+              source: { type: 'Literal', start: 14, end: 17, value: 'x', raw: '"x"' },
+              options: null,
+              phase: 'source',
             });
           });
         });
diff --git a/npm/oxc-types/types.d.ts b/npm/oxc-types/types.d.ts
index b492ddb21e7ea..5d06c09a1f6b4 100644
--- a/npm/oxc-types/types.d.ts
+++ b/npm/oxc-types/types.d.ts
@@ -742,7 +742,7 @@ export interface ImportExpression extends Span {
   type: 'ImportExpression';
   source: Expression;
   options: Expression | null;
-  phase?: ImportPhase | null;
+  phase: ImportPhase | null;
 }
 
 export interface ImportDeclaration extends Span {
diff --git a/tasks/coverage/snapshots/estree_acorn_jsx.snap b/tasks/coverage/snapshots/estree_acorn_jsx.snap
index 10d8a18f3a857..36ad074694a44 100644
--- a/tasks/coverage/snapshots/estree_acorn_jsx.snap
+++ b/tasks/coverage/snapshots/estree_acorn_jsx.snap
@@ -1,4 +1,4 @@
-commit: baea9081
+commit: bf1f5de0
 
 estree_acorn_jsx Summary:
 AST Parsed     : 39/39 (100.00%)