diff --git a/CHANGELOG.md b/CHANGELOG.md
index d3fe6574524c..10c2a97bf85e 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -11,6 +11,7 @@ and this project adheres to [Semantic Versioning](https://semver.org/spec/v2.0.0
 
 - Ensure individual logical property utilities are sorted later than left/right pair utilities ([#14777](https://github.com/tailwindlabs/tailwindcss/pull/14777))
 - Don't migrate important modifiers inside conditional statements in Vue and Alpine (e.g. `<div v-if="!border" />`) ([#14774](https://github.com/tailwindlabs/tailwindcss/pull/14774))
+- Ensure third-party plugins with `exports` in their `package.json` are resolved correctly ([#14775](https://github.com/tailwindlabs/tailwindcss/pull/14775))
 - _Upgrade (experimental)_: Ensure `@import` statements for relative CSS files are actually migrated to use relative path syntax ([#14769](https://github.com/tailwindlabs/tailwindcss/pull/14769))
 
 ## [4.0.0-alpha.29] - 2024-10-23
diff --git a/integrations/postcss/plugins.test.ts b/integrations/postcss/plugins.test.ts
new file mode 100644
index 000000000000..3081b7bfee9f
--- /dev/null
+++ b/integrations/postcss/plugins.test.ts
@@ -0,0 +1,79 @@
+import { candidate, css, html, js, json, test } from '../utils'
+
+test(
+  'builds the `@headlessui/tailwindcss` plugin utilities (CJS)',
+  {
+    fs: {
+      'package.json': json`
+        {
+          "type": "commonjs",
+          "dependencies": {
+            "postcss": "^8",
+            "postcss-cli": "^10",
+            "tailwindcss": "workspace:^",
+            "@tailwindcss/postcss": "workspace:^",
+            "@headlessui/tailwindcss": "^0.2.1"
+          }
+        }
+      `,
+      'postcss.config.cjs': js`
+        let tailwindcss = require('@tailwindcss/postcss')
+        module.exports = {
+          plugins: [tailwindcss()],
+        }
+      `,
+      'index.html': html`
+        <div className="ui-open:flex"></div>
+      `,
+      'src/index.css': css`
+        @import 'tailwindcss/theme' theme(reference);
+        @import 'tailwindcss/utilities';
+        @plugin '@headlessui/tailwindcss';
+      `,
+    },
+  },
+  async ({ fs, exec }) => {
+    await exec('pnpm postcss src/index.css --output dist/out.css')
+
+    await fs.expectFileToContain('dist/out.css', [candidate`ui-open:flex`])
+  },
+)
+
+test(
+  'builds the `@headlessui/tailwindcss` plugin utilities (ESM)',
+  {
+    fs: {
+      'package.json': json`
+        {
+          "type": "module",
+          "dependencies": {
+            "postcss": "^8",
+            "postcss-cli": "^10",
+            "tailwindcss": "workspace:^",
+            "@tailwindcss/postcss": "workspace:^",
+            "@headlessui/tailwindcss": "^0.2.1"
+          }
+        }
+      `,
+      'postcss.config.mjs': js`
+        import tailwindcss from '@tailwindcss/postcss'
+        export default {
+          plugins: [tailwindcss()],
+        }
+      `,
+      'index.html': html`
+        <div className="ui-open:flex"></div>
+      `,
+      'src/index.css': css`
+        @import 'tailwindcss/theme' theme(reference);
+        @import 'tailwindcss/utilities';
+        @plugin '@headlessui/tailwindcss';
+      `,
+    },
+  },
+  async ({ fs, exec }) => {
+    await exec('pnpm postcss src/index.css --output dist/out.css')
+
+    await fs.expectFileToContain('dist/out.css', [candidate`ui-open:flex`])
+  },
+)
diff --git a/packages/@tailwindcss-node/src/compile.ts b/packages/@tailwindcss-node/src/compile.ts
index 4804a1c8bb87..9f3f58fddae4 100644
--- a/packages/@tailwindcss-node/src/compile.ts
+++ b/packages/@tailwindcss-node/src/compile.ts
@@ -127,6 +127,7 @@ const jsResolver = EnhancedResolve.ResolverFactory.createResolver({
   fileSystem: new EnhancedResolve.CachedInputFileSystem(fs, 4000),
   useSyncFileSystemCalls: true,
   extensions: ['.js', '.json', '.node', '.ts'],
+  conditionNames: import.meta.url ? ['node', 'import'] : ['node', 'require'],
 })
 
 function resolveJsId(id: string, base: string): Promise<string | false | undefined> {