diff --git a/build/soong/Android.bp b/build/soong/Android.bp
index 0abfdf61e..3f2e2df13 100644
--- a/build/soong/Android.bp
+++ b/build/soong/Android.bp
@@ -47,5 +47,6 @@ bootstrap_go_package {
         "service_fuzzer_bindings.go",
         "validate_bindings.go",
     ],
+    testSrcs: ["selinux_test.go"],
     pluginFor: ["soong_build"],
 }
diff --git a/build/soong/flags.go b/build/soong/flags.go
index b1aebac75..c7aeb3217 100644
--- a/build/soong/flags.go
+++ b/build/soong/flags.go
@@ -15,22 +15,141 @@
 package selinux
 
 import (
+	"maps"
+
 	"android/soong/android"
+
+	"github.com/google/blueprint"
 )
 
+var (
+	flagsDepTag      = dependencyTag{name: "flags"}
+	buildFlagsDepTag = dependencyTag{name: "build_flags"}
+)
+
+func init() {
+	ctx := android.InitRegistrationContext
+	ctx.RegisterModuleType("se_flags", flagsFactory)
+	ctx.RegisterModuleType("se_flags_collector", flagsCollectorFactory)
+}
+
 type flagsProperties struct {
-	// List of flags to be passed to M4 macro.
+	// List of build time flags for flag-guarding.
 	Flags []string
+
+	// List of se_flags_collector modules to export flags to.
+	Export_to []string
+}
+
+type flagsModule struct {
+	android.ModuleBase
+	properties flagsProperties
+}
+
+type flagsInfo struct {
+	Flags []string
+}
+
+var flagsProviderKey = blueprint.NewProvider[flagsInfo]()
+
+// se_flags contains a list of build time flags for sepolicy.  Build time flags are defined under
+// .scl files (e.g. build/release/build_flags.scl). By importing flags with se_flags modules,
+// sepolicy rules can be guarded by `is_flag_enabled` / `is_flag_disabled` macro.
+//
+// For example, an Android.bp file could have:
+//
+//	se_flags {
+//		name: "aosp_selinux_flags",
+//		flags: ["RELEASE_AVF_ENABLE_DEVICE_ASSIGNMENT"],
+//		export_to: ["all_selinux_flags"],
+//	}
+//
+// And then one could flag-guard .te file rules:
+//
+//	is_flag_enabled(RELEASE_AVF_ENABLE_DEVICE_ASSIGNMENT, `
+//		type vfio_handler, domain, coredomain;
+//		binder_use(vfio_handler)
+//	')
+//
+// or contexts entries:
+//
+//	is_flag_enabled(RELEASE_AVF_ENABLE_DEVICE_ASSIGNMENT, `
+//		android.system.virtualizationservice_internal.IVfioHandler u:object_r:vfio_handler_service:s0
+//	')
+func flagsFactory() android.Module {
+	module := &flagsModule{}
+	module.AddProperties(&module.properties)
+	android.InitAndroidModule(module)
+	return module
+}
+
+func (f *flagsModule) DepsMutator(ctx android.BottomUpMutatorContext) {
+	// dep se_flag_collector -> se_flags
+	for _, export := range f.properties.Export_to {
+		ctx.AddReverseDependency(ctx.Module(), flagsDepTag, export)
+	}
+}
+
+func (f *flagsModule) GenerateAndroidBuildActions(ctx android.ModuleContext) {
+	android.SetProvider(ctx, flagsProviderKey, flagsInfo{
+		Flags: f.properties.Flags,
+	})
+}
+
+type buildFlagsInfo struct {
+	BuildFlags map[string]string
+}
+
+var buildFlagsProviderKey = blueprint.NewProvider[buildFlagsInfo]()
+
+type flagsCollectorModule struct {
+	android.ModuleBase
+	buildFlags map[string]string
+}
+
+// se_flags_collector module collects flags from exported se_flags modules (see export_to property
+// of se_flags modules), and then converts them into build-time flags.  It will be used to generate
+// M4 macros to flag-guard sepolicy.
+func flagsCollectorFactory() android.Module {
+	module := &flagsCollectorModule{}
+	android.InitAndroidModule(module)
+	return module
+}
+
+func (f *flagsCollectorModule) GenerateAndroidBuildActions(ctx android.ModuleContext) {
+	var flags []string
+	ctx.VisitDirectDepsWithTag(flagsDepTag, func(m android.Module) {
+		if dep, ok := android.OtherModuleProvider(ctx, m, flagsProviderKey); ok {
+			flags = append(flags, dep.Flags...)
+		} else {
+			ctx.ModuleErrorf("unknown dependency %q", ctx.OtherModuleName(m))
+		}
+	})
+	buildFlags := make(map[string]string)
+	for _, flag := range android.SortedUniqueStrings(flags) {
+		if val, ok := ctx.Config().GetBuildFlag(flag); ok {
+			buildFlags[flag] = val
+		}
+	}
+	android.SetProvider(ctx, buildFlagsProviderKey, buildFlagsInfo{
+		BuildFlags: buildFlags,
+	})
+}
+
+type flaggableModuleProperties struct {
+	// List of se_flag_collector modules to be passed to M4 macro.
+	Build_flags []string
 }
 
 type flaggableModule interface {
 	android.Module
 	flagModuleBase() *flaggableModuleBase
+	flagDeps(ctx android.BottomUpMutatorContext)
 	getBuildFlags(ctx android.ModuleContext) map[string]string
 }
 
 type flaggableModuleBase struct {
-	properties flagsProperties
+	properties flaggableModuleProperties
 }
 
 func initFlaggableModule(m flaggableModule) {
@@ -42,13 +161,19 @@ func (f *flaggableModuleBase) flagModuleBase() *flaggableModuleBase {
 	return f
 }
 
+func (f *flaggableModuleBase) flagDeps(ctx android.BottomUpMutatorContext) {
+	ctx.AddDependency(ctx.Module(), buildFlagsDepTag, f.properties.Build_flags...)
+}
+
 // getBuildFlags returns a map from flag names to flag values.
 func (f *flaggableModuleBase) getBuildFlags(ctx android.ModuleContext) map[string]string {
 	ret := make(map[string]string)
-	for _, flag := range android.SortedUniqueStrings(f.properties.Flags) {
-		if val, ok := ctx.Config().GetBuildFlag(flag); ok {
-			ret[flag] = val
+	ctx.VisitDirectDepsWithTag(buildFlagsDepTag, func(m android.Module) {
+		if dep, ok := android.OtherModuleProvider(ctx, m, buildFlagsProviderKey); ok {
+			maps.Copy(ret, dep.BuildFlags)
+		} else {
+			ctx.PropertyErrorf("build_flags", "unknown dependency %q", ctx.OtherModuleName(m))
 		}
-	}
+	})
 	return ret
 }
diff --git a/build/soong/policy.go b/build/soong/policy.go
index 9d8727550..cbcc57ae6 100644
--- a/build/soong/policy.go
+++ b/build/soong/policy.go
@@ -129,7 +129,7 @@ func policyConfDefaultFactory() android.Module {
 	c := &policyConfDefaults{}
 	c.AddProperties(
 		&policyConfProperties{},
-		&flagsProperties{},
+		&flaggableModuleProperties{},
 	)
 	android.InitDefaultsModule(c)
 	return c
@@ -270,6 +270,10 @@ func (c *policyConf) transformPolicyToConf(ctx android.ModuleContext) android.Ou
 	return conf
 }
 
+func (c *policyConf) DepsMutator(ctx android.BottomUpMutatorContext) {
+	c.flagDeps(ctx)
+}
+
 func (c *policyConf) GenerateAndroidBuildActions(ctx android.ModuleContext) {
 	if !c.installable() {
 		c.SkipInstall()
diff --git a/build/soong/selinux_contexts.go b/build/soong/selinux_contexts.go
index 5cc9c709f..1282b9041 100644
--- a/build/soong/selinux_contexts.go
+++ b/build/soong/selinux_contexts.go
@@ -110,6 +110,8 @@ func (m *selinuxContextsModule) onlyInRecovery() bool {
 }
 
 func (m *selinuxContextsModule) DepsMutator(ctx android.BottomUpMutatorContext) {
+	m.flagDeps(ctx)
+
 	if m.deps != nil {
 		m.deps(ctx)
 	}
@@ -182,7 +184,7 @@ func contextsDefaultsFactory() android.Module {
 	m.AddProperties(
 		&selinuxContextsProperties{},
 		&seappProperties{},
-		&flagsProperties{},
+		&flaggableModuleProperties{},
 	)
 	android.InitDefaultsModule(m)
 	return m
diff --git a/build/soong/selinux_test.go b/build/soong/selinux_test.go
new file mode 100644
index 000000000..dd980a552
--- /dev/null
+++ b/build/soong/selinux_test.go
@@ -0,0 +1,96 @@
+// Copyright 2024 The Android Open Source Project
+//
+// Licensed under the Apache License, Version 2.0 (the "License");
+// you may not use this file except in compliance with the License.
+// You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+package selinux
+
+import (
+	"os"
+	"reflect"
+	"testing"
+
+	"android/soong/android"
+)
+
+func TestMain(m *testing.M) {
+	os.Exit(m.Run())
+}
+
+var prepareForTest = android.GroupFixturePreparers(
+	android.FixtureModifyProductVariables(func(variables android.FixtureProductVariables) {
+		buildFlags := make(map[string]string)
+		buildFlags["RELEASE_FLAGS_BAR"] = "true"
+		buildFlags["RELEASE_FLAGS_FOO1"] = "false"
+		// "RELEASE_FLAGS_FOO2" is missing
+		buildFlags["RELEASE_AVF_ENABLE_DEVICE_ASSIGNMENT"] = "true"
+		variables.BuildFlags = buildFlags
+	}),
+	android.FixtureRegisterWithContext(func(ctx android.RegistrationContext) {
+		ctx.RegisterModuleType("se_flags", flagsFactory)
+		ctx.RegisterModuleType("se_flags_collector", flagsCollectorFactory)
+	}),
+)
+
+func TestFlagCollector(t *testing.T) {
+	t.Parallel()
+
+	ctx := android.GroupFixturePreparers(
+		prepareForTest,
+		android.FixtureAddTextFile("package_bar/Android.bp", `
+			se_flags {
+				name: "se_flags_bar",
+				flags: ["RELEASE_FLAGS_BAR"],
+				export_to: ["se_flags_collector"],
+			}
+			`),
+		android.FixtureAddTextFile("package_foo/Android.bp", `
+			se_flags {
+				name: "se_flags_foo",
+				flags: ["RELEASE_FLAGS_FOO1", "RELEASE_FLAGS_FOO2"],
+				export_to: ["se_flags_collector"],
+			}
+			`),
+		android.FixtureAddTextFile("system/sepolicy/Android.bp", `
+			se_flags {
+				name: "se_flags",
+				flags: ["RELEASE_AVF_ENABLE_DEVICE_ASSIGNMENT"],
+				export_to: ["se_flags_collector"],
+			}
+			se_flags_collector {
+				name: "se_flags_collector",
+			}
+			`),
+	).RunTest(t).TestContext
+
+	collectorModule := ctx.ModuleForTests("se_flags_collector", "").Module()
+	collectorData, ok := android.OtherModuleProvider(ctx.OtherModuleProviderAdaptor(), collectorModule, buildFlagsProviderKey)
+	if !ok {
+		t.Errorf("se_flags_collector must provide buildFlags")
+		return
+	}
+
+	actual := flagsToM4Macros(collectorData.BuildFlags)
+	expected := []string{
+		"-D target_flag_RELEASE_AVF_ENABLE_DEVICE_ASSIGNMENT=true",
+		"-D target_flag_RELEASE_FLAGS_BAR=true",
+		"-D target_flag_RELEASE_FLAGS_FOO1=false",
+	}
+	if !reflect.DeepEqual(actual, expected) {
+		t.Errorf("M4 macros were not exported correctly"+
+			"\nactual:   %v"+
+			"\nexpected: %v",
+			actual,
+			expected,
+		)
+	}
+}
diff --git a/flagging/Android.bp b/flagging/Android.bp
index 55e116b41..8f7355a97 100644
--- a/flagging/Android.bp
+++ b/flagging/Android.bp
@@ -12,24 +12,33 @@
 // See the License for the specific language governing permissions and
 // limitations under the License.
 
-// This file contains a list of flags for sepolicy.
-se_policy_conf_defaults {
-    name: "se_policy_conf_flags_defaults",
-    srcs: [":sepolicy_flagging_macros"],
+// This module contains a list of build time flags (defined on AOSP) for sepolicy.
+// Additional se_flags modules can be added anywhere for additional flags.
+se_flags {
+    name: "aosp_selinux_flags",
     flags: [
         "RELEASE_AVF_ENABLE_DEVICE_ASSIGNMENT",
         "RELEASE_HARDWARE_BLUETOOTH_RANGING_SERVICE",
     ],
+    export_to: ["all_selinux_flags"],
+}
+
+// se_flags_collector collects flags from exported se_flags modules and converts it to build flags.
+se_flags_collector {
+    name: "all_selinux_flags",
+}
+
+se_policy_conf_defaults {
+    name: "se_policy_conf_flags_defaults",
+    srcs: [":sepolicy_flagging_macros"],
+    build_flags: ["all_selinux_flags"],
 }
 
 contexts_defaults {
     name: "contexts_flags_defaults",
     srcs: [":sepolicy_flagging_macros"],
     neverallow_files: [":sepolicy_flagging_macros"], // for seapp_contexts
-    flags: [
-        "RELEASE_AVF_ENABLE_DEVICE_ASSIGNMENT",
-        "RELEASE_HARDWARE_BLUETOOTH_RANGING_SERVICE",
-    ],
+    build_flags: ["all_selinux_flags"],
 }
 
 filegroup {