diff --git a/lib/parse-statements.js b/lib/parse-statements.js
index 17fc3aa..5e812fe 100644
--- a/lib/parse-statements.js
+++ b/lib/parse-statements.js
@@ -24,7 +24,9 @@ module.exports = function parseStatements(result, styles, conditions, from) {
         !node.nodes
       )
         stmt = parseLayer(result, node, conditions, from)
-    } else if (node.type !== "comment") {
+    }
+
+    if (!stmt && node.type !== "comment") {
       encounteredNonImportNodes = true
     }
 
diff --git a/test/fixtures/imports/layer-empty-after-content-pkg.css b/test/fixtures/imports/layer-empty-after-content-pkg.css
new file mode 100644
index 0000000..63182d9
--- /dev/null
+++ b/test/fixtures/imports/layer-empty-after-content-pkg.css
@@ -0,0 +1,21 @@
+@layer base {
+  html {
+    box-sizing: border-box;
+  }
+}
+@layer layout {
+  .container {
+    display: flex;
+  }
+}
+@layer components {
+  .btn {
+    padding: 8px;
+  }
+}
+@layer utils {
+  .hidden {
+    display: none;
+  }
+}
+@layer overrides;
diff --git a/test/fixtures/layer-empty-after-content.css b/test/fixtures/layer-empty-after-content.css
new file mode 100644
index 0000000..2a19c59
--- /dev/null
+++ b/test/fixtures/layer-empty-after-content.css
@@ -0,0 +1,6 @@
+@import url("layer-empty-after-content-pkg.css");
+@layer overrides {
+  body {
+    background-color: #e5e5e5;
+  }
+}
diff --git a/test/fixtures/layer-empty-after-content.expected.css b/test/fixtures/layer-empty-after-content.expected.css
new file mode 100644
index 0000000..3b3c26e
--- /dev/null
+++ b/test/fixtures/layer-empty-after-content.expected.css
@@ -0,0 +1,26 @@
+@layer base {
+  html {
+    box-sizing: border-box;
+  }
+}
+@layer layout {
+  .container {
+    display: flex;
+  }
+}
+@layer components {
+  .btn {
+    padding: 8px;
+  }
+}
+@layer utils {
+  .hidden {
+    display: none;
+  }
+}
+@layer overrides;
+@layer overrides {
+  body {
+    background-color: #e5e5e5;
+  }
+}
diff --git a/test/layer.js b/test/layer.js
index a67b310..e0cf89d 100644
--- a/test/layer.js
+++ b/test/layer.js
@@ -57,3 +57,9 @@ test(
   checkFixture,
   "layer-statement-with-conditions",
 )
+
+test(
+  "should preserve the order of layer statements that follow layer blocks",
+  checkFixture,
+  "layer-empty-after-content",
+)