diff --git a/src/index.test.mts b/src/index.test.mts
index d230d32..b284574 100644
--- a/src/index.test.mts
+++ b/src/index.test.mts
@@ -146,6 +146,56 @@ describe("postcss-assign-layer", () => {
     );
   });
 
+  it("keeps @charset and ICSS :import/:export rules outside the layer", async () => {
+    await run(
+      `@charset "UTF-8";
+      :import("./tokens.css") { primary: primary; }
+      a { color: FireBrick; }
+      :export { primary: primary; }
+      i { color: WhiteSmoke; }`,
+      `@charset "UTF-8";
+      :import("./tokens.css") { primary: primary; }
+      :export { primary: primary; }
+      @layer components {
+        a { color: FireBrick; }
+        i { color: WhiteSmoke; }
+      }`,
+      undefined,
+      { from: path.resolve("test/fixtures/component.module.css") }
+    );
+  });
+
+  it("keeps @namespace outside the layer", async () => {
+    await run(
+      `@charset "UTF-8";
+      @namespace svg url(http://www.w3.org/2000/svg);
+      svg|a { color: FireBrick; }`,
+      `@charset "UTF-8";
+      @namespace svg url(http://www.w3.org/2000/svg);
+      @layer components {
+        svg|a { color: FireBrick; }
+      }`,
+      undefined,
+      { from: path.resolve("test/fixtures/component.module.css") }
+    );
+  });
+
+  it("emits a hoisted @charset as the first bytes of the output", async () => {
+    // Asserts on raw output because prettier would strip the leading whitespace.
+    const result = await postcss([plugin()]).process(
+      `/* license */\n@charset "UTF-8";\na { color: FireBrick; }`,
+      { from: path.resolve("test/fixtures/component.module.css") }
+    );
+    expect(result.css.startsWith(`@charset "UTF-8";`)).toBe(true);
+  });
+
+  it("does not hoist ICSS-looking rules out of non-matching files", async () => {
+    const input = `a { color: FireBrick; } :export { primary: red; }`;
+    await run(input, input, undefined, {
+      from: path.resolve("test/fixtures/base.css"),
+    });
+  });
+
   it("allows multiple patterns and layers", async () => {
     const basePath = path.resolve("test/fixtures/base.css");
     const componentPath = path.resolve("test/fixtures/component.module.css");
diff --git a/src/index.ts b/src/index.ts
index b466d3f..01d53a4 100644
--- a/src/index.ts
+++ b/src/index.ts
@@ -37,6 +37,21 @@ const plugin: PluginCreator<PluginOptions> = (
         }
       }
 
+      if (layerNames.length === 0) return;
+
+      // `@charset` must be the first thing in a stylesheet, `@namespace` is only valid at
+      // the top level, and css-loader only reads ICSS `:import`/`:export` rules at the
+      // root, so these stay outside the layer.
+      const rootOnly = root.nodes.filter(
+        (node) =>
+          (node.type === "atrule" &&
+            (node.name === "charset" || node.name === "namespace")) ||
+          (node.type === "rule" && /^:(import|export)\b/.test(node.selector))
+      );
+      for (const node of rootOnly) node.remove();
+      // Browsers only honor `@charset` as the very first bytes of the file.
+      if (rootOnly[0]) rootOnly[0].raws.before = "";
+
       for (const layerName of layerNames) {
         const layer = new AtRule({
           name: "layer",
@@ -46,6 +61,8 @@ const plugin: PluginCreator<PluginOptions> = (
         root.removeAll();
         root.append(layer);
       }
+
+      root.prepend(rootOnly);
     },
   };
 };