diff --git a/cc/bp2build.go b/cc/bp2build.go
index 537f01c..fffb093 100644
--- a/cc/bp2build.go
+++ b/cc/bp2build.go
@@ -535,12 +535,21 @@
 	return relativePaths
 }
 
-func bp2BuildParseExportedIncludes(ctx android.TopDownMutatorContext, module *Module) bazel.StringListAttribute {
+// BazelIncludes contains information about -I and -isystem paths from a module converted to Bazel
+// attributes.
+type BazelIncludes struct {
+	Includes       bazel.StringListAttribute
+	SystemIncludes bazel.StringListAttribute
+}
+
+func bp2BuildParseExportedIncludes(ctx android.TopDownMutatorContext, module *Module) BazelIncludes {
 	libraryDecorator := module.linker.(*libraryDecorator)
 	return bp2BuildParseExportedIncludesHelper(ctx, module, libraryDecorator)
 }
 
-func Bp2BuildParseExportedIncludesForPrebuiltLibrary(ctx android.TopDownMutatorContext, module *Module) bazel.StringListAttribute {
+// Bp2buildParseExportedIncludesForPrebuiltLibrary returns a BazelIncludes with Bazel-ified values
+// to export includes from the underlying module's properties.
+func Bp2BuildParseExportedIncludesForPrebuiltLibrary(ctx android.TopDownMutatorContext, module *Module) BazelIncludes {
 	prebuiltLibraryLinker := module.linker.(*prebuiltLibraryLinker)
 	libraryDecorator := prebuiltLibraryLinker.libraryDecorator
 	return bp2BuildParseExportedIncludesHelper(ctx, module, libraryDecorator)
@@ -548,36 +557,22 @@
 
 // bp2BuildParseExportedIncludes creates a string list attribute contains the
 // exported included directories of a module.
-func bp2BuildParseExportedIncludesHelper(ctx android.TopDownMutatorContext, module *Module, libraryDecorator *libraryDecorator) bazel.StringListAttribute {
-	// Export_system_include_dirs and export_include_dirs are already module dir
-	// relative, so they don't need to be relativized like include_dirs, which
-	// are root-relative.
-	includeDirs := libraryDecorator.flagExporter.Properties.Export_system_include_dirs
-	includeDirs = append(includeDirs, libraryDecorator.flagExporter.Properties.Export_include_dirs...)
-	var includeDirsAttribute bazel.StringListAttribute
-
-	getVariantIncludeDirs := func(includeDirs []string, flagExporterProperties *FlagExporterProperties, subtract bool) []string {
-		variantIncludeDirs := flagExporterProperties.Export_system_include_dirs
-		variantIncludeDirs = append(variantIncludeDirs, flagExporterProperties.Export_include_dirs...)
-
-		if subtract {
-			// To avoid duplicate includes when base includes + arch includes are combined
-			// TODO: Add something similar to ResolveExcludes() in bazel/properties.go
-			variantIncludeDirs = bazel.SubtractStrings(variantIncludeDirs, includeDirs)
-		}
-		return variantIncludeDirs
-	}
-
+func bp2BuildParseExportedIncludesHelper(ctx android.TopDownMutatorContext, module *Module, libraryDecorator *libraryDecorator) BazelIncludes {
+	exported := BazelIncludes{}
 	for axis, configToProps := range module.GetArchVariantProperties(ctx, &FlagExporterProperties{}) {
 		for config, props := range configToProps {
 			if flagExporterProperties, ok := props.(*FlagExporterProperties); ok {
-				archVariantIncludeDirs := getVariantIncludeDirs(includeDirs, flagExporterProperties, axis != bazel.NoConfigAxis)
-				if len(archVariantIncludeDirs) > 0 {
-					includeDirsAttribute.SetSelectValue(axis, config, archVariantIncludeDirs)
+				if len(flagExporterProperties.Export_include_dirs) > 0 {
+					exported.Includes.SetSelectValue(axis, config, flagExporterProperties.Export_include_dirs)
+				}
+				if len(flagExporterProperties.Export_system_include_dirs) > 0 {
+					exported.SystemIncludes.SetSelectValue(axis, config, flagExporterProperties.Export_system_include_dirs)
 				}
 			}
 		}
 	}
+	exported.Includes.DeduplicateAxesFromBase()
+	exported.SystemIncludes.DeduplicateAxesFromBase()
 
-	return includeDirsAttribute
+	return exported
 }
diff --git a/cc/library.go b/cc/library.go
index 92d9771..28bd741 100644
--- a/cc/library.go
+++ b/cc/library.go
@@ -228,16 +228,17 @@
 	Conlyflags bazel.StringListAttribute
 	Asflags    bazel.StringListAttribute
 
-	Hdrs                bazel.LabelListAttribute
-	Deps                bazel.LabelListAttribute
-	Implementation_deps bazel.LabelListAttribute
-	Dynamic_deps        bazel.LabelListAttribute
-	Whole_archive_deps  bazel.LabelListAttribute
-	System_dynamic_deps bazel.LabelListAttribute
-	Includes            bazel.StringListAttribute
-	Linkopts            bazel.StringListAttribute
-	Use_libcrt          bazel.BoolAttribute
-	Rtti                bazel.BoolAttribute
+	Hdrs                   bazel.LabelListAttribute
+	Deps                   bazel.LabelListAttribute
+	Implementation_deps    bazel.LabelListAttribute
+	Dynamic_deps           bazel.LabelListAttribute
+	Whole_archive_deps     bazel.LabelListAttribute
+	System_dynamic_deps    bazel.LabelListAttribute
+	Export_includes        bazel.StringListAttribute
+	Export_system_includes bazel.StringListAttribute
+	Linkopts               bazel.StringListAttribute
+	Use_libcrt             bazel.BoolAttribute
+	Rtti                   bazel.BoolAttribute
 
 	// This is shared only.
 	Version_script bazel.LabelAttribute
@@ -299,15 +300,16 @@
 		Conlyflags: compilerAttrs.conlyFlags,
 		Asflags:    asFlags,
 
-		Implementation_deps: linkerAttrs.deps,
-		Deps:                linkerAttrs.exportedDeps,
-		Dynamic_deps:        linkerAttrs.dynamicDeps,
-		Whole_archive_deps:  linkerAttrs.wholeArchiveDeps,
-		System_dynamic_deps: linkerAttrs.systemDynamicDeps,
-		Includes:            exportedIncludes,
-		Linkopts:            linkerAttrs.linkopts,
-		Use_libcrt:          linkerAttrs.useLibcrt,
-		Rtti:                compilerAttrs.rtti,
+		Implementation_deps:    linkerAttrs.deps,
+		Deps:                   linkerAttrs.exportedDeps,
+		Dynamic_deps:           linkerAttrs.dynamicDeps,
+		Whole_archive_deps:     linkerAttrs.wholeArchiveDeps,
+		System_dynamic_deps:    linkerAttrs.systemDynamicDeps,
+		Export_includes:        exportedIncludes.Includes,
+		Export_system_includes: exportedIncludes.SystemIncludes,
+		Linkopts:               linkerAttrs.linkopts,
+		Use_libcrt:             linkerAttrs.useLibcrt,
+		Rtti:                   compilerAttrs.rtti,
 
 		Version_script: linkerAttrs.versionScript,
 
@@ -2318,19 +2320,20 @@
 }
 
 type bazelCcLibraryStaticAttributes struct {
-	Copts               bazel.StringListAttribute
-	Srcs                bazel.LabelListAttribute
-	Implementation_deps bazel.LabelListAttribute
-	Deps                bazel.LabelListAttribute
-	Whole_archive_deps  bazel.LabelListAttribute
-	Dynamic_deps        bazel.LabelListAttribute
-	System_dynamic_deps bazel.LabelListAttribute
-	Linkopts            bazel.StringListAttribute
-	Linkstatic          bool
-	Use_libcrt          bazel.BoolAttribute
-	Rtti                bazel.BoolAttribute
-	Includes            bazel.StringListAttribute
-	Hdrs                bazel.LabelListAttribute
+	Copts                  bazel.StringListAttribute
+	Srcs                   bazel.LabelListAttribute
+	Implementation_deps    bazel.LabelListAttribute
+	Deps                   bazel.LabelListAttribute
+	Whole_archive_deps     bazel.LabelListAttribute
+	Dynamic_deps           bazel.LabelListAttribute
+	System_dynamic_deps    bazel.LabelListAttribute
+	Linkopts               bazel.StringListAttribute
+	Linkstatic             bool
+	Use_libcrt             bazel.BoolAttribute
+	Rtti                   bazel.BoolAttribute
+	Export_includes        bazel.StringListAttribute
+	Export_system_includes bazel.StringListAttribute
+	Hdrs                   bazel.LabelListAttribute
 
 	Cppflags   bazel.StringListAttribute
 	Srcs_c     bazel.LabelListAttribute
@@ -2375,11 +2378,12 @@
 		Dynamic_deps:        linkerAttrs.dynamicDeps,
 		System_dynamic_deps: linkerAttrs.systemDynamicDeps,
 
-		Linkopts:   linkerAttrs.linkopts,
-		Linkstatic: true,
-		Use_libcrt: linkerAttrs.useLibcrt,
-		Rtti:       compilerAttrs.rtti,
-		Includes:   exportedIncludes,
+		Linkopts:               linkerAttrs.linkopts,
+		Linkstatic:             true,
+		Use_libcrt:             linkerAttrs.useLibcrt,
+		Rtti:                   compilerAttrs.rtti,
+		Export_includes:        exportedIncludes.Includes,
+		Export_system_includes: exportedIncludes.SystemIncludes,
 
 		Cppflags:   compilerAttrs.cppFlags,
 		Srcs_c:     compilerAttrs.cSrcs,
diff --git a/cc/library_headers.go b/cc/library_headers.go
index 44a7a71..30a81cc 100644
--- a/cc/library_headers.go
+++ b/cc/library_headers.go
@@ -103,12 +103,13 @@
 }
 
 type bazelCcLibraryHeadersAttributes struct {
-	Copts               bazel.StringListAttribute
-	Hdrs                bazel.LabelListAttribute
-	Includes            bazel.StringListAttribute
-	Deps                bazel.LabelListAttribute
-	Implementation_deps bazel.LabelListAttribute
-	System_dynamic_deps bazel.LabelListAttribute
+	Copts                  bazel.StringListAttribute
+	Hdrs                   bazel.LabelListAttribute
+	Export_includes        bazel.StringListAttribute
+	Export_system_includes bazel.StringListAttribute
+	Deps                   bazel.LabelListAttribute
+	Implementation_deps    bazel.LabelListAttribute
+	System_dynamic_deps    bazel.LabelListAttribute
 }
 
 func CcLibraryHeadersBp2Build(ctx android.TopDownMutatorContext) {
@@ -131,11 +132,12 @@
 	linkerAttrs := bp2BuildParseLinkerProps(ctx, module)
 
 	attrs := &bazelCcLibraryHeadersAttributes{
-		Copts:               compilerAttrs.copts,
-		Includes:            exportedIncludes,
-		Implementation_deps: linkerAttrs.deps,
-		Deps:                linkerAttrs.exportedDeps,
-		System_dynamic_deps: linkerAttrs.systemDynamicDeps,
+		Copts:                  compilerAttrs.copts,
+		Export_includes:        exportedIncludes.Includes,
+		Export_system_includes: exportedIncludes.SystemIncludes,
+		Implementation_deps:    linkerAttrs.deps,
+		Deps:                   linkerAttrs.exportedDeps,
+		System_dynamic_deps:    linkerAttrs.systemDynamicDeps,
 	}
 
 	props := bazel.BazelTargetModuleProperties{