diff --git a/build/soong/policy.go b/build/soong/policy.go
index 0793e2a..9d87275 100644
--- a/build/soong/policy.go
+++ b/build/soong/policy.go
@@ -58,6 +58,7 @@
 
 func init() {
 	android.RegisterModuleType("se_policy_conf", policyConfFactory)
+	android.RegisterModuleType("se_policy_conf_defaults", policyConfDefaultFactory)
 	android.RegisterModuleType("se_policy_cil", policyCilFactory)
 	android.RegisterModuleType("se_policy_binary", policyBinaryFactory)
 }
@@ -93,6 +94,8 @@
 
 type policyConf struct {
 	android.ModuleBase
+	android.DefaultableModuleBase
+	flaggableModuleBase
 
 	properties policyConfProperties
 
@@ -100,12 +103,35 @@
 	installPath   android.InstallPath
 }
 
+var _ flaggableModule = (*policyConf)(nil)
+
 // se_policy_conf merges collection of policy files into a policy.conf file to be processed by
 // checkpolicy.
 func policyConfFactory() android.Module {
 	c := &policyConf{}
 	c.AddProperties(&c.properties)
+	initFlaggableModule(c)
 	android.InitAndroidArchModule(c, android.DeviceSupported, android.MultilibCommon)
+	android.InitDefaultableModule(c)
+	return c
+}
+
+type policyConfDefaults struct {
+	android.ModuleBase
+	android.DefaultsModuleBase
+}
+
+// se_policy_conf_defaults provides a set of properties that can be inherited by other
+// se_policy_conf_defaults modules. A module can use the properties from a se_policy_conf_defaults
+// using `defaults: ["<:default_module_name>"]`. Properties of both modules are merged (when
+// possible) by prepending the default module's values to the depending module's values.
+func policyConfDefaultFactory() android.Module {
+	c := &policyConfDefaults{}
+	c.AddProperties(
+		&policyConfProperties{},
+		&flagsProperties{},
+	)
+	android.InitDefaultsModule(c)
 	return c
 }
 
@@ -216,6 +242,7 @@
 		return findPolicyConfOrder(srcs[x].Base()) < findPolicyConfOrder(srcs[y].Base())
 	})
 
+	flags := c.getBuildFlags(ctx)
 	rule.Command().Tool(ctx.Config().PrebuiltBuildTool(ctx, "m4")).
 		Flag("--fatal-warnings").
 		FlagForEachArg("-D ", ctx.DeviceConfig().SepolicyM4Defs()).
@@ -234,6 +261,7 @@
 		FlagWithArg("-D target_requires_insecure_execmem_for_swiftshader=", strconv.FormatBool(ctx.DeviceConfig().RequiresInsecureExecmemForSwiftshader())).
 		FlagWithArg("-D target_enforce_debugfs_restriction=", c.enforceDebugfsRestrictions(ctx)).
 		FlagWithArg("-D target_recovery=", strconv.FormatBool(c.isTargetRecovery())).
+		Flags(flagsToM4Macros(flags)).
 		Flag("-s").
 		Inputs(srcs).
 		Text("> ").Output(conf)
@@ -242,10 +270,6 @@
 	return conf
 }
 
-func (c *policyConf) DepsMutator(ctx android.BottomUpMutatorContext) {
-	// do nothing
-}
-
 func (c *policyConf) GenerateAndroidBuildActions(ctx android.ModuleContext) {
 	if !c.installable() {
 		c.SkipInstall()