diff --git a/WHATSNEW b/WHATSNEW
index 591ae4196..457a3ee11 100644
--- a/WHATSNEW
+++ b/WHATSNEW
@@ -26,6 +26,9 @@ Fixed bugs:
 * Incorrect task name with invalid "javac" task after a "presetdef.
   Bugzilla reports 31389 and 29499.
 
+* Execution of top level tasks in imported files get delayed by targets.
+  Bugzilla report 31487.
+
 Other changes:
 --------------
 
diff --git a/src/etc/testcases/taskdefs/import/importtargetfirst.xml b/src/etc/testcases/taskdefs/import/importtargetfirst.xml
new file mode 100644
index 000000000..dd8f92b8c
--- /dev/null
+++ b/src/etc/testcases/taskdefs/import/importtargetfirst.xml
@@ -0,0 +1,5 @@
+<project>
+  <echo>Importing targetfirst</echo>
+  <import file="targetfirst.xml"/>
+  <echo>After importing</echo>
+</project>
diff --git a/src/etc/testcases/taskdefs/import/targetfirst.xml b/src/etc/testcases/taskdefs/import/targetfirst.xml
new file mode 100644
index 000000000..a8e234abe
--- /dev/null
+++ b/src/etc/testcases/taskdefs/import/targetfirst.xml
@@ -0,0 +1,4 @@
+<project>
+  <target name="first"/>
+  <echo>After target first</echo>
+</project>
diff --git a/src/main/org/apache/tools/ant/helper/ProjectHelper2.java b/src/main/org/apache/tools/ant/helper/ProjectHelper2.java
index f5c5dbcc5..25ced2d8c 100644
--- a/src/main/org/apache/tools/ant/helper/ProjectHelper2.java
+++ b/src/main/org/apache/tools/ant/helper/ProjectHelper2.java
@@ -116,15 +116,18 @@ public class ProjectHelper2 extends ProjectHelper {
             // we are in an imported file.
             context.setIgnoreProjectTag(true);
             Target currentTarget = context.getCurrentTarget();
+            Target currentImplicit = context.getImplicitTarget();
             try {
                 Target newCurrent = new Target();
                 newCurrent.setProject(project);
                 newCurrent.setName("");
                 context.setCurrentTarget(newCurrent);
+                context.setImplicitTarget(newCurrent);
                 parse(project, source, new RootHandler(context, mainHandler));
                 newCurrent.execute();
             } finally {
                 context.setCurrentTarget(currentTarget);
+                context.setImplicitTarget(currentImplicit);
             }
         } else {
             // top level file
diff --git a/src/testcases/org/apache/tools/ant/taskdefs/ImportTest.java b/src/testcases/org/apache/tools/ant/taskdefs/ImportTest.java
index 946aa539c..524494451 100644
--- a/src/testcases/org/apache/tools/ant/taskdefs/ImportTest.java
+++ b/src/testcases/org/apache/tools/ant/taskdefs/ImportTest.java
@@ -142,4 +142,8 @@ public class ImportTest extends BuildFileTest {
         }
     }
 
+    public void testTargetFirst() {
+        configureProject("src/etc/testcases/taskdefs/import/importtargetfirst.xml");
+        assertLogContaining("Importing targetfirstAfter target firstAfter importing");
+    }
 }