diff --git a/packages/nuxt3/package.json b/packages/nuxt3/package.json
index bf5da41dd7..8011f633c4 100644
--- a/packages/nuxt3/package.json
+++ b/packages/nuxt3/package.json
@@ -40,7 +40,7 @@
     "ohmyfetch": "^0.2.0",
     "scule": "^0.2.1",
     "ufo": "^0.7.7",
-    "unplugin": "^0.0.5",
+    "unplugin": "^0.2.3",
     "upath": "^2.0.1",
     "vue": "^3.2.2",
     "vue-router": "^4.0.11",
diff --git a/packages/nuxt3/src/global-imports/transform.ts b/packages/nuxt3/src/global-imports/transform.ts
index b39e004df5..a195aa8a72 100644
--- a/packages/nuxt3/src/global-imports/transform.ts
+++ b/packages/nuxt3/src/global-imports/transform.ts
@@ -2,17 +2,26 @@ import { createUnplugin } from 'unplugin'
 import { parseQuery, parseURL } from 'ufo'
 import { IdentifierMap } from './types'
 
-const excludeRegex = [
+const excludeRE = [
   // imported from other module
-  /\bimport\s*\{([\s\S]*?)\}\s*from\b/g,
+  /\bimport\s*([\w_$]*?),?\s*\{([\s\S]*?)\}\s*from\b/g,
   // defined as function
   /\bfunction\s*([\s\S]+?)\s*\(/g,
   // defined as local variable
   /\b(?:const|let|var)\s*([\w\d_$]+?)\b/g
 ]
 
+const multilineCommentsRE = /\/\*(.|[\r\n])*?\*\//gm
+const singlelineCommentsRE = /\/\/.*/g
+
+function stripeComments (code: string) {
+  return code
+    .replace(multilineCommentsRE, '')
+    .replace(singlelineCommentsRE, '')
+}
+
 export const TransformPlugin = createUnplugin((map: IdentifierMap) => {
-  const regex = new RegExp('\\b(' + (Object.keys(map).join('|')) + ')\\b', 'g')
+  const matchRE = new RegExp(`\\b(${Object.keys(map).join('|')})\\b`, 'g')
 
   return {
     name: 'nuxt-global-imports-transform',
@@ -36,16 +45,23 @@ export const TransformPlugin = createUnplugin((map: IdentifierMap) => {
       }
     },
     transform (code) {
+      // strip comments so we don't match on them
+      const withoutComment = stripeComments(code)
+
       // find all possible injection
-      const matched = new Set(Array.from(code.matchAll(regex)).map(i => i[1]))
+      const matched = new Set(Array.from(withoutComment.matchAll(matchRE)).map(i => i[1]))
 
       // remove those already defined
-      for (const regex of excludeRegex) {
-        Array.from(code.matchAll(regex))
-          .flatMap(i => i[1]?.split(',') || [])
+      for (const regex of excludeRE) {
+        Array.from(withoutComment.matchAll(regex))
+          .flatMap(i => [...(i[1]?.split(',') || []), ...(i[2]?.split(',') || [])])
           .forEach(i => matched.delete(i.trim()))
       }
 
+      if (!matched.size) {
+        return null
+      }
+
       const modules: Record<string, string[]> = {}
 
       // group by module name
diff --git a/packages/nuxt3/test/global-imports.test.ts b/packages/nuxt3/test/global-imports.test.ts
index 3b4f1270b9..04058e089c 100644
--- a/packages/nuxt3/test/global-imports.test.ts
+++ b/packages/nuxt3/test/global-imports.test.ts
@@ -2,15 +2,21 @@ import { expect } from 'chai'
 import { TransformPlugin } from '../src/global-imports/transform'
 
 describe('module:global-imports:build', () => {
-  const { transform } = TransformPlugin.raw({ ref: 'vue' })
+  const { transform: _transform } = TransformPlugin.raw({ ref: 'vue', computed: 'bar' }, {} as any)
+  const transform = (code: string) => _transform.call({} as any, code, '')
 
-  it('should correct inject', () => {
-    expect(transform('const a = ref(0)', ''))
-      .to.equal('import { ref } from \'vue\';const a = ref(0)')
+  it('should correct inject', async () => {
+    const result = await transform('const a = ref(0)')
+    expect(result).to.equal('import { ref } from \'vue\';const a = ref(0)')
   })
 
-  it('should ignore imported', () => {
-    expect(transform('import { ref } from "foo";const a = ref(0)', ''))
-      .to.equal('import { ref } from "foo";const a = ref(0)')
+  it('should ignore imported', async () => {
+    const result = await transform('import { ref } from "foo";const a = ref(0)')
+    expect(result).to.equal(null)
+  })
+
+  it('should ignore comments', async () => {
+    const result = await transform('// import { computed } from "foo"\n;const a = computed(0)')
+    expect(result).to.equal('import { computed } from \'bar\';// import { computed } from "foo"\n;const a = computed(0)')
   })
 })
diff --git a/yarn.lock b/yarn.lock
index e837878fac..26daa3acd9 100644
--- a/yarn.lock
+++ b/yarn.lock
@@ -8653,7 +8653,7 @@ fsevents@~2.3.2:
     scule: ^0.2.1
     ufo: ^0.7.7
     unbuild: ^0.4.2
-    unplugin: ^0.0.5
+    unplugin: ^0.2.3
     upath: ^2.0.1
     vue: ^3.2.2
     vue-meta: next
@@ -11760,15 +11760,15 @@ typescript@^4.3.5:
   languageName: node
   linkType: hard
 
-"unplugin@npm:^0.0.5":
-  version: 0.0.5
-  resolution: "unplugin@npm:0.0.5"
+"unplugin@npm:^0.2.3":
+  version: 0.2.3
+  resolution: "unplugin@npm:0.2.3"
   dependencies:
     webpack-virtual-modules: ^0.4.3
   peerDependencies:
     rollup: ^2.50.0
     vite: ^2.3.0
-    webpack: ^5.0.0
+    webpack: ^4.0.0
   peerDependenciesMeta:
     rollup:
       optional: true
@@ -11776,7 +11776,7 @@ typescript@^4.3.5:
       optional: true
     webpack:
       optional: true
-  checksum: 37f66f585365a9d7c26c03cc971329391839b13505942548be48ad834d7d5c68576e4defce92f9845bddd154c93340f8a1773337fce797f1cac1a1a34d6aac26
+  checksum: 1d6186a4bd7c722351106f97530cb59db0ad6398e5d76a06ea0eaec0e646b8dbdaf79a2c3038f791b9d5e1e62b89002f286727c5a065ecdeba622b2a69e2a3a7
   languageName: node
   linkType: hard