diff --git a/crates/oxc_semantic/src/builder.rs b/crates/oxc_semantic/src/builder.rs
index 0c17738e70300..01af805d74121 100644
--- a/crates/oxc_semantic/src/builder.rs
+++ b/crates/oxc_semantic/src/builder.rs
@@ -1822,6 +1822,13 @@ impl<'a> SemanticBuilder<'a> {
                     }
                 }
             }
+            AstKind::TSExportAssignment(export) => {
+                // export = a;
+                //          ^ can reference value or type
+                if export.expression.is_identifier_reference() {
+                    self.current_reference_flag = ReferenceFlag::Read | ReferenceFlag::Type;
+                }
+            }
             AstKind::IdentifierReference(ident) => {
                 self.reference_identifier(ident);
             }
diff --git a/crates/oxc_semantic/tests/fixtures/typescript-eslint/export/equals3-type.snap b/crates/oxc_semantic/tests/fixtures/typescript-eslint/export/equals3-type.snap
index bc10e5da2ef88..aab4be670cbc6 100644
--- a/crates/oxc_semantic/tests/fixtures/typescript-eslint/export/equals3-type.snap
+++ b/crates/oxc_semantic/tests/fixtures/typescript-eslint/export/equals3-type.snap
@@ -22,7 +22,14 @@ input_file: crates/oxc_semantic/tests/fixtures/typescript-eslint/export/equals3-
         "id": 0,
         "name": "Foo",
         "node": "TSInterfaceDeclaration",
-        "references": []
+        "references": [
+          {
+            "flag": "ReferenceFlag(Read | Type)",
+            "id": 0,
+            "name": "Foo",
+            "node_id": 11
+          }
+        ]
       }
     ]
   }