diff --git a/Makefile.inc1 b/Makefile.inc1
--- a/Makefile.inc1
+++ b/Makefile.inc1
@@ -603,6 +603,11 @@
 SOURCE_DATE_EPOCH=	${PKG_TIMESTAMP}
 .endif
 
+MTREE_DIST=		mtree -c -i -p .
+.if ${MK_REPRODUCIBLE_BUILD} == "yes"
+MTREE_DIST+=		-R time | awk '/^\/set / { $$(NF+1)="time=${SOURCE_DATE_EPOCH}.000000000" }; { print }'
+.endif
+
 PKG_NAME_PREFIX?=	FreeBSD
 PKG_MAINTAINER?=	re@FreeBSD.org
 PKG_WWW?=		https://www.FreeBSD.org
@@ -1569,7 +1574,8 @@
 	    ${XZ_CMD} > ${PACKAGEDIR}/${dist}.txz
 .else
 	${_+_}cd ${DESTDIR}/${DISTDIR}/${dist}; \
-	    ${TAR_CMD} cvf - --exclude usr/lib/debug . | \
+	    ${MTREE_DIST} > ${WORLDTMP}/package-${dist}.mtree; \
+	    ${TAR_CMD} cvf - --exclude usr/lib/debug @${WORLDTMP}/package-${dist}.mtree | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/${dist}.txz
 .endif
 .endfor
@@ -1581,7 +1587,7 @@
 	    ${XZ_CMD} > ${PACKAGEDIR}/${dist}-dbg.txz
 . else
 	${_+_}cd ${DESTDIR}/${DISTDIR}/${dist}; \
-	    ${TAR_CMD} cvLf - usr/lib/debug | \
+	    ${TAR_CMD} cvLf - --include usr/lib/debug @${WORLDTMP}/package-${dist}.mtree | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/${dist}-dbg.txz
 . endif
 .endfor
@@ -1974,22 +1980,24 @@
 .else
 .if !defined(NO_INSTALLKERNEL)
 	cd ${DESTDIR}/${DISTDIR}/kernel; \
-	    ${TAR_CMD} cvf - --exclude '*.debug' . | \
+	    ${MTREE_DIST} > ${WORLDTMP}/package-kernel.mtree; \
+	    ${TAR_CMD} cvf - --exclude '*.debug' @${WORLDTMP}/package-kernel.mtree | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/kernel.txz
 .endif
 .if ${MK_DEBUG_FILES} != "no"
 	cd ${DESTDIR}/${DISTDIR}/kernel; \
-	    ${TAR_CMD} cvf - --include '*/*/*.debug' $$(eval find .) | \
+	    ${TAR_CMD} cvf - --include '*/*/*.debug' @${WORLDTMP}/package-kernel.mtree | \
 	    ${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_CMD} cvf - --exclude '*.debug' . | \
+	    ${MTREE_DIST} > ${WORLDTMP}/package-kernel.${_kernel}.mtree; \
+	    ${TAR_CMD} cvf - --exclude '*.debug' @${WORLDTMP}/package-kernel.${_kernel}.mtree | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/kernel.${_kernel}.txz
 .if ${MK_DEBUG_FILES} != "no"
 	cd ${DESTDIR}/${DISTDIR}/kernel.${_kernel}; \
-	    ${TAR_CMD} cvf - --include '*/*/*.debug' $$(eval find .) | \
+	    ${TAR_CMD} cvf - --include '*/*/*.debug' @${WORLDTMP}/package-kernel.${_kernel}.mtree | \
 	    ${XZ_CMD} > ${DESTDIR}/${DISTDIR}/kernel.${_kernel}-dbg.txz
 .endif
 .endfor