diff --git a/CHANGELOG.md b/CHANGELOG.md
index 034560528f46..58d2c780fd0b 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -19,6 +19,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 - _Upgrade (experimental)_: Ensure it's safe to migrate `blur`, `rounded`, or `shadow` ([#14979](https://github.com/tailwindlabs/tailwindcss/pull/14979))
 - _Upgrade (experimental)_: Do not rename classes using custom defined theme values ([#14976](https://github.com/tailwindlabs/tailwindcss/pull/14976))
 - _Upgrade (experimental)_: Ensure `@config` is injected in nearest common ancestor stylesheet ([#14989](https://github.com/tailwindlabs/tailwindcss/pull/14989))
+- _Upgrade (experimental)_: Add missing `layer(…)` to imports above Tailwind directives ([#14982](https://github.com/tailwindlabs/tailwindcss/pull/14982))
 
 ## [4.0.0-alpha.33] - 2024-11-11
 
diff --git a/integrations/upgrade/index.test.ts b/integrations/upgrade/index.test.ts
index 41519acf7a0d..dc3279abf627 100644
--- a/integrations/upgrade/index.test.ts
+++ b/integrations/upgrade/index.test.ts
@@ -453,6 +453,132 @@ test(
   },
 )
 
+test(
+  'migrate imports with `layer(…)`',
+  {
+    fs: {
+      'package.json': json`
+        {
+          "dependencies": {
+            "tailwindcss": "workspace:^",
+            "@tailwindcss/upgrade": "workspace:^"
+          }
+        }
+      `,
+      'tailwind.config.js': js`module.exports = {}`,
+      'src/index.css': css`
+        @import './base.css';
+        @import './components.css';
+        @import './utilities.css';
+        @import './mix.css';
+
+        @tailwind base;
+        @tailwind components;
+        @tailwind utilities;
+      `,
+      'src/base.css': css`
+        html {
+          color: red;
+        }
+      `,
+      'src/components.css': css`
+        @layer components {
+          .foo {
+            color: red;
+          }
+        }
+      `,
+      'src/utilities.css': css`
+        @layer utilities {
+          .bar {
+            color: red;
+          }
+        }
+      `,
+      'src/mix.css': css`
+        html {
+          color: blue;
+        }
+
+        @layer components {
+          .foo-mix {
+            color: red;
+          }
+        }
+
+        @layer utilities {
+          .bar-mix {
+            color: red;
+          }
+        }
+      `,
+    },
+  },
+  async ({ fs, exec }) => {
+    await exec('npx @tailwindcss/upgrade')
+
+    expect(await fs.dumpFiles('./src/**/*.css')).toMatchInlineSnapshot(`
+      "
+      --- ./src/index.css ---
+      @import './base.css' layer(base);
+      @import './components.css';
+      @import './utilities.css';
+      @import './mix.css' layer(base);
+      @import './mix.utilities.css';
+
+      @import 'tailwindcss';
+
+      /*
+        The default border color has changed to \`currentColor\` in Tailwind CSS v4,
+        so we've added these compatibility styles to make sure everything still
+        looks the same as it did with Tailwind CSS v3.
+
+        If we ever want to remove these styles, we need to add an explicit border
+        color utility to any element that depends on these defaults.
+      */
+      @layer base {
+        *,
+        ::after,
+        ::before,
+        ::backdrop,
+        ::file-selector-button {
+          border-color: var(--color-gray-200, currentColor);
+        }
+      }
+
+      --- ./src/base.css ---
+      html {
+        color: red;
+      }
+
+      --- ./src/components.css ---
+      @utility foo {
+        color: red;
+      }
+
+      --- ./src/mix.css ---
+      html {
+        color: blue;
+      }
+
+      --- ./src/mix.utilities.css ---
+      @utility foo-mix {
+        color: red;
+      }
+
+      @utility bar-mix {
+        color: red;
+      }
+
+      --- ./src/utilities.css ---
+      @utility bar {
+        color: red;
+      }
+      "
+    `)
+  },
+)
+
 test(
   'migrates a simple postcss setup',
   {
@@ -1571,7 +1697,7 @@ test(
       }
 
       --- ./src/components.css ---
-      @import './typography.css';
+      @import './typography.css' layer(components);
 
       @utility foo {
         color: red;
@@ -1706,7 +1832,7 @@ test(
       }
 
       --- ./src/components.css ---
-      @import './typography.css';
+      @import './typography.css' layer(components);
 
       @utility foo {
         color: red;
diff --git a/packages/@tailwindcss-upgrade/src/codemods/migrate-missing-layers.ts b/packages/@tailwindcss-upgrade/src/codemods/migrate-missing-layers.ts
index 35050b932968..929746c76024 100644
--- a/packages/@tailwindcss-upgrade/src/codemods/migrate-missing-layers.ts
+++ b/packages/@tailwindcss-upgrade/src/codemods/migrate-missing-layers.ts
@@ -75,14 +75,14 @@ export function migrateMissingLayers(): Plugin {
 
         // Add layer to `@import` at-rules
         if (node.name === 'import') {
-          if (lastLayer !== '' && !node.params.includes('layer(')) {
-            node.params += ` layer(${lastLayer})`
-            node.raws.tailwind_injected_layer = true
-          }
-
           if (bucket.length > 0) {
             buckets.push([lastLayer, bucket.splice(0)])
           }
+
+          // Create new bucket just for the import. This way every import exists
+          // in its own layer which allows us to add the `layer(…)` parameter
+          // later on.
+          buckets.push([lastLayer, [node]])
           return
         }
       }
@@ -102,7 +102,6 @@ export function migrateMissingLayers(): Plugin {
       bucket.push(node)
     })
 
-    // Wrap each bucket in an `@layer` at-rule
     for (let [layerName, nodes] of buckets) {
       let targetLayerName = layerName || firstLayerName || ''
       if (targetLayerName === '') {
@@ -114,6 +113,20 @@ export function migrateMissingLayers(): Plugin {
         continue
       }
 
+      // Add `layer(…)` to `@import` at-rules
+      if (nodes.every((node) => node.type === 'atrule' && node.name === 'import')) {
+        for (let node of nodes) {
+          if (node.type !== 'atrule' || node.name !== 'import') continue
+
+          if (!node.params.includes('layer(')) {
+            node.params += ` layer(${targetLayerName})`
+            node.raws.tailwind_injected_layer = true
+          }
+        }
+        continue
+      }
+
+      // Wrap each bucket in an `@layer` at-rule
       let target = nodes[0]
       let layerNode = new AtRule({
         name: 'layer',
diff --git a/packages/@tailwindcss-upgrade/src/migrate.ts b/packages/@tailwindcss-upgrade/src/migrate.ts
index 5b481335aab4..51dd526e83a0 100644
--- a/packages/@tailwindcss-upgrade/src/migrate.ts
+++ b/packages/@tailwindcss-upgrade/src/migrate.ts
@@ -402,21 +402,48 @@ export async function split(stylesheets: Stylesheet[]) {
   }
 
   // Keep track of sheets that contain `@utility` rules
-  let containsUtilities = new Set<Stylesheet>()
+  let requiresSplit = new Set<Stylesheet>()
 
   for (let sheet of stylesheets) {
-    let layers = sheet.layers()
-    let isLayered = layers.has('utilities') || layers.has('components')
-    if (!isLayered) continue
+    // Root files don't need to be split
+    if (sheet.isTailwindRoot) continue
+
+    let containsUtility = false
+    let containsUnsafe = sheet.layers().size > 0
 
     walk(sheet.root, (node) => {
-      if (node.type !== 'atrule') return
-      if (node.name !== 'utility') return
+      if (node.type === 'atrule' && node.name === 'utility') {
+        containsUtility = true
+      }
+
+      // Safe to keep without splitting
+      else if (
+        // An `@import "…" layer(…)` is safe
+        (node.type === 'atrule' && node.name === 'import' && node.params.includes('layer(')) ||
+        // @layer blocks are safe
+        (node.type === 'atrule' && node.name === 'layer') ||
+        // Comments are safe
+        node.type === 'comment'
+      ) {
+        return WalkAction.Skip
+      }
 
-      containsUtilities.add(sheet)
+      // Everything else is not safe, and requires a split
+      else {
+        containsUnsafe = true
+      }
+
+      // We already know we need to split this sheet
+      if (containsUtility && containsUnsafe) {
+        return WalkAction.Stop
+      }
 
-      return WalkAction.Stop
+      return WalkAction.Skip
     })
+
+    if (containsUtility && containsUnsafe) {
+      requiresSplit.add(sheet)
+    }
   }
 
   // Split every imported stylesheet into two parts
@@ -429,8 +456,8 @@ export async function split(stylesheets: Stylesheet[]) {
 
     // Skip stylesheets that don't have utilities
     // and don't have any children that have utilities
-    if (!containsUtilities.has(sheet)) {
-      if (!Array.from(sheet.descendants()).some((child) => containsUtilities.has(child))) {
+    if (!requiresSplit.has(sheet)) {
+      if (!Array.from(sheet.descendants()).some((child) => requiresSplit.has(child))) {
         continue
       }
     }