diff --git a/Makefile.inc1 b/Makefile.inc1
--- a/Makefile.inc1
+++ b/Makefile.inc1
@@ -602,6 +602,8 @@
 .else
 SOURCE_DATE_EPOCH=	${PKG_TIMESTAMP}
 .endif
+MTREE_FIND=		mtree -c -k flags -R time -p
+MTREE_SET_TIME=		grep -v '^\#' | awk '/^\/set / { $$(NF+1)="time=${SOURCE_DATE_EPOCH}.000000000" }; { print }'
 
 PKG_NAME_PREFIX?=	FreeBSD
 PKG_MAINTAINER?=	re@FreeBSD.org
@@ -1569,7 +1571,9 @@
 	    ${XZ_CMD} > ${PACKAGEDIR}/${dist}.txz
 .else
 	${_+_}cd ${DESTDIR}/${DISTDIR}/${dist}; \
-	    ${TAR_CMD} cvf - --exclude usr/lib/debug . | \
+	    ${MTREE_FIND} . | ${MTREE_SET_TIME} > ${WORLDTMP}/package-${dist}.mtree; \
+	    cp ${WORLDTMP}/package-${dist}.mtree /tmp/; \
+	    ${TAR_CMD} cvf - --exclude usr/lib/debug @${WORLDTMP}/package-${dist}.mtree | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/${dist}.txz
 .endif
 .endfor
@@ -1974,7 +1978,8 @@
 .else
 .if !defined(NO_INSTALLKERNEL)
 	cd ${DESTDIR}/${DISTDIR}/kernel; \
-	    ${TAR_CMD} cvf - --exclude '*.debug' . | \
+	    ${MTREE_FIND} . | ${MTREE_SET_TIME} > ${WORLDTMP}/package-kernel.mtree; \
+	    ${TAR_CMD} cvf - --exclude '*.debug' @${WORLDTMP}/package-kernel.mtree | \
 	    ${XZ_CMD} > ${PACKAGEDIR}/kernel.txz
 .endif
 .if ${MK_DEBUG_FILES} != "no"