Index: Makefile.inc1
===================================================================
--- Makefile.inc1
+++ Makefile.inc1
@@ -1487,12 +1487,12 @@
 .for dist in base ${EXTRA_DISTRIBUTIONS}
 .if defined(NO_ROOT)
 	${_+_}cd ${DESTDIR}/${DISTDIR}/${dist}; \
-	    tar cvf - --exclude usr/lib/debug \
+	    ${TAR_CMD} cvf - --exclude usr/lib/debug \
 	    @${DESTDIR}/${DISTDIR}/${dist}.meta | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/${dist}.txz
 .else
 	${_+_}cd ${DESTDIR}/${DISTDIR}/${dist}; \
-	    tar cvf - --exclude usr/lib/debug . | \
+	    ${TAR_CMD} cvf - --exclude usr/lib/debug . | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/${dist}.txz
 .endif
 .endfor
@@ -1500,11 +1500,11 @@
 .for dist in ${DEBUG_DISTRIBUTIONS}
 . if defined(NO_ROOT)
 	${_+_}cd ${DESTDIR}/${DISTDIR}/${dist}; \
-	    tar cvf - @${DESTDIR}/${DISTDIR}/${dist}.debug.meta | \
+	    ${TAR_CMD} cvf - @${DESTDIR}/${DISTDIR}/${dist}.debug.meta | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/${dist}-dbg.txz
 . else
 	${_+_}cd ${DESTDIR}/${DISTDIR}/${dist}; \
-	    tar cvLf - usr/lib/debug | \
+	    ${TAR_CMD} cvLf - usr/lib/debug | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/${dist}-dbg.txz
 . endif
 .endfor
@@ -1823,25 +1823,25 @@
 .if defined(NO_ROOT)
 .if !defined(NO_INSTALLKERNEL)
 	cd ${DESTDIR}/${DISTDIR}/kernel; \
-	    tar cvf - --exclude '*.debug' \
+	    ${TAR_CMD} cvf - --exclude '*.debug' \
 	    @${DESTDIR}/${DISTDIR}/kernel.meta | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/kernel.txz
 .endif
 .if ${MK_DEBUG_FILES} != "no"
 	cd ${DESTDIR}/${DISTDIR}/kernel; \
-	    tar cvf - --include '*/*/*.debug' \
+	    ${TAR_CMD} cvf - --include '*/*/*.debug' \
 	    @${DESTDIR}/${DISTDIR}/kernel.meta | \
 	    ${XZ_CMD} > ${DESTDIR}/${DISTDIR}/kernel-dbg.txz
 .endif
 .if ${BUILDKERNELS:[#]} > 1 && ${NO_INSTALLEXTRAKERNELS} != "yes"
 .for _kernel in ${BUILDKERNELS:[2..-1]}
 	cd ${DESTDIR}/${DISTDIR}/kernel.${_kernel}; \
-	    tar cvf - --exclude '*.debug' \
+	    ${TAR_CMD} cvf - --exclude '*.debug' \
 	    @${DESTDIR}/${DISTDIR}/kernel.${_kernel}.meta | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/kernel.${_kernel}.txz
 .if ${MK_DEBUG_FILES} != "no"
 	cd ${DESTDIR}/${DISTDIR}/kernel.${_kernel}; \
-	    tar cvf - --include '*/*/*.debug' \
+	    ${TAR_CMD} cvf - --include '*/*/*.debug' \
 	    @${DESTDIR}/${DISTDIR}/kernel.${_kernel}.meta | \
 	    ${XZ_CMD} > ${DESTDIR}/${DISTDIR}/kernel.${_kernel}-dbg.txz
 .endif
@@ -1850,22 +1850,22 @@
 .else
 .if !defined(NO_INSTALLKERNEL)
 	cd ${DESTDIR}/${DISTDIR}/kernel; \
-	    tar cvf - --exclude '*.debug' . | \
+	    ${TAR_CMD} cvf - --exclude '*.debug' . | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/kernel.txz
 .endif
 .if ${MK_DEBUG_FILES} != "no"
 	cd ${DESTDIR}/${DISTDIR}/kernel; \
-	    tar cvf - --include '*/*/*.debug' $$(eval find .) | \
+	    ${TAR_CMD} cvf - --include '*/*/*.debug' $$(eval find .) | \
 	    ${XZ_CMD} > ${DESTDIR}/${DISTDIR}/kernel-dbg.txz
 .endif
 .if ${BUILDKERNELS:[#]} > 1 && ${NO_INSTALLEXTRAKERNELS} != "yes"
 .for _kernel in ${BUILDKERNELS:[2..-1]}
 	cd ${DESTDIR}/${DISTDIR}/kernel.${_kernel}; \
-	    tar cvf - --exclude '*.debug' . | \
+	    ${TAR_CMD} cvf - --exclude '*.debug' . | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/kernel.${_kernel}.txz
 .if ${MK_DEBUG_FILES} != "no"
 	cd ${DESTDIR}/${DISTDIR}/kernel.${_kernel}; \
-	    tar cvf - --include '*/*/*.debug' $$(eval find .) | \
+	    ${TAR_CMD} cvf - --include '*/*/*.debug' $$(eval find .) | \
 	    ${XZ_CMD} > ${DESTDIR}/${DISTDIR}/kernel.${_kernel}-dbg.txz
 .endif
 .endfor
Index: release/Makefile
===================================================================
--- release/Makefile
+++ release/Makefile
@@ -138,14 +138,14 @@
 src.txz:
 	mkdir -p ${DISTDIR}/usr
 	ln -fs ${WORLDDIR} ${DISTDIR}/usr/src
-	cd ${DISTDIR} && tar cLvf - --exclude .svn --exclude .zfs \
+	cd ${DISTDIR} && ${TAR_CMD} cLvf - --exclude .svn --exclude .zfs \
 	    --exclude .git --exclude @ --exclude usr/src/release/dist usr/src | \
 	    ${XZ_CMD} > ${.OBJDIR}/src.txz
 
 ports.txz:
 	mkdir -p ${DISTDIR}/usr
 	ln -fs ${PORTSDIR} ${DISTDIR}/usr/ports
-	cd ${DISTDIR} && tar cLvf - \
+	cd ${DISTDIR} && ${TAR_CMD} cLvf - \
 	    --exclude .git --exclude .svn \
 	    --exclude usr/ports/distfiles --exclude usr/ports/packages \
 	    --exclude 'usr/ports/INDEX*' --exclude work usr/ports | \
Index: share/mk/bsd.own.mk
===================================================================
--- share/mk/bsd.own.mk
+++ share/mk/bsd.own.mk
@@ -265,6 +265,8 @@
 STRIP?=		-s
 .endif
 
+TAR_CMD?=	tar
+
 COMPRESS_CMD?=	gzip -cn
 COMPRESS_EXT?=	.gz