diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/input/.swcrc b/crates/swc/tests/fixture/issues-8xxx/8742/input/.swcrc
new file mode 100644
index 000000000000..a2cea3ca7c0e
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/input/.swcrc
@@ -0,0 +1,9 @@
+{
+    "module": {
+        "type": "es6",
+        "resolveFully": true
+    },
+    "jsc": {
+        "baseUrl": "."
+    }
+}
\ No newline at end of file
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/input/global/index.js b/crates/swc/tests/fixture/issues-8xxx/8742/input/global/index.js
new file mode 100644
index 000000000000..3deda8047e15
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/input/global/index.js
@@ -0,0 +1 @@
+export { }
\ No newline at end of file
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/input/index.js b/crates/swc/tests/fixture/issues-8xxx/8742/input/index.js
new file mode 100644
index 000000000000..50ad856a72be
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/input/index.js
@@ -0,0 +1,9 @@
+// ======
+// SOURCE
+// ======
+export { teamsDarkTheme, teamsHighContrastTheme, teamsLightTheme, webDarkTheme, webLightTheme } from './themes'; // 🚨 invalid directory path - wont work within browser
+export { createDarkTheme, createHighContrastTheme, createLightTheme, createTeamsDarkTheme } from './utils'; // 🚨 invalid directory path - wont work within browser
+
+export { themeToTokensObject } from './themeToTokensObject';
+export { tokens } from './tokens';
+export { typographyStyles } from './global'; // 🚨 invalid directory path - wont work within browser
\ No newline at end of file
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/input/themeToTokensObject.js b/crates/swc/tests/fixture/issues-8xxx/8742/input/themeToTokensObject.js
new file mode 100644
index 000000000000..f0a766d36b82
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/input/themeToTokensObject.js
@@ -0,0 +1 @@
+export { }
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/input/themes/index.js b/crates/swc/tests/fixture/issues-8xxx/8742/input/themes/index.js
new file mode 100644
index 000000000000..3deda8047e15
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/input/themes/index.js
@@ -0,0 +1 @@
+export { }
\ No newline at end of file
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/input/tokens.js b/crates/swc/tests/fixture/issues-8xxx/8742/input/tokens.js
new file mode 100644
index 000000000000..3deda8047e15
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/input/tokens.js
@@ -0,0 +1 @@
+export { }
\ No newline at end of file
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/input/utils/index.js b/crates/swc/tests/fixture/issues-8xxx/8742/input/utils/index.js
new file mode 100644
index 000000000000..f0a766d36b82
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/input/utils/index.js
@@ -0,0 +1 @@
+export { }
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/output/global/index.js b/crates/swc/tests/fixture/issues-8xxx/8742/output/global/index.js
new file mode 100644
index 000000000000..2234b9cae16d
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/output/global/index.js
@@ -0,0 +1 @@
+export { };
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/output/index.js b/crates/swc/tests/fixture/issues-8xxx/8742/output/index.js
new file mode 100644
index 000000000000..971a2d901d87
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/output/index.js
@@ -0,0 +1,8 @@
+// ======
+// SOURCE
+// ======
+export { teamsDarkTheme, teamsHighContrastTheme, teamsLightTheme, webDarkTheme, webLightTheme } from "./themes/index.js"; // 🚨 invalid directory path - wont work within browser
+export { createDarkTheme, createHighContrastTheme, createLightTheme, createTeamsDarkTheme } from "./utils/index.js"; // 🚨 invalid directory path - wont work within browser
+export { themeToTokensObject } from "./themeToTokensObject.js";
+export { tokens } from "./tokens.js";
+export { typographyStyles } from "./global/index.js"; // 🚨 invalid directory path - wont work within browser
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/output/themeToTokensObject.js b/crates/swc/tests/fixture/issues-8xxx/8742/output/themeToTokensObject.js
new file mode 100644
index 000000000000..2234b9cae16d
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/output/themeToTokensObject.js
@@ -0,0 +1 @@
+export { };
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/output/themes/index.js b/crates/swc/tests/fixture/issues-8xxx/8742/output/themes/index.js
new file mode 100644
index 000000000000..2234b9cae16d
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/output/themes/index.js
@@ -0,0 +1 @@
+export { };
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/output/tokens.js b/crates/swc/tests/fixture/issues-8xxx/8742/output/tokens.js
new file mode 100644
index 000000000000..2234b9cae16d
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/output/tokens.js
@@ -0,0 +1 @@
+export { };
diff --git a/crates/swc/tests/fixture/issues-8xxx/8742/output/utils/index.js b/crates/swc/tests/fixture/issues-8xxx/8742/output/utils/index.js
new file mode 100644
index 000000000000..2234b9cae16d
--- /dev/null
+++ b/crates/swc/tests/fixture/issues-8xxx/8742/output/utils/index.js
@@ -0,0 +1 @@
+export { };
diff --git a/crates/swc_ecma_transforms_module/src/path.rs b/crates/swc_ecma_transforms_module/src/path.rs
index 06ee744f46a7..f1ae18c17c78 100644
--- a/crates/swc_ecma_transforms_module/src/path.rs
+++ b/crates/swc_ecma_transforms_module/src/path.rs
@@ -173,7 +173,8 @@ where
                 false
             };
 
-            if orig_filename == "index" {
+            if self.config.resolve_fully && is_resolved_as_js {
+            } else if orig_filename == "index" {
                 // Import: `./foo/index`
                 // Resolved: `./foo/index.js`