diff --git a/packages/eslint-plugin/tests/rules/no-unused-vars/no-unused-vars.test.ts b/packages/eslint-plugin/tests/rules/no-unused-vars/no-unused-vars.test.ts
index baed3954060c..5d39c2a2610e 100644
--- a/packages/eslint-plugin/tests/rules/no-unused-vars/no-unused-vars.test.ts
+++ b/packages/eslint-plugin/tests/rules/no-unused-vars/no-unused-vars.test.ts
@@ -1111,6 +1111,37 @@ foo &&= 2;
 let foo = 1;
 foo ||= 2;
     `,
+    `
+const foo = 1;
+export = foo;
+    `,
+    `
+const Foo = 1;
+interface Foo {
+  bar: string;
+}
+export = Foo;
+    `,
+    `
+interface Foo {
+  bar: string;
+}
+export = Foo;
+    `,
+    `
+type Foo = 1;
+export = Foo;
+    `,
+    `
+type Foo = 1;
+export = {} as Foo;
+    `,
+    `
+declare module 'foo' {
+  type Foo = 1;
+  export = Foo;
+}
+    `,
   ],
 
   invalid: [
@@ -1874,5 +1905,47 @@ foo += 1;
         },
       ],
     },
+    {
+      code: `
+interface Foo {
+  bar: string;
+}
+type Bar = 1;
+export = Bar;
+      `,
+      errors: [
+        {
+          messageId: 'unusedVar',
+          line: 2,
+          column: 11,
+          data: {
+            varName: 'Foo',
+            action: 'defined',
+            additional: '',
+          },
+        },
+      ],
+    },
+    {
+      code: `
+interface Foo {
+  bar: string;
+}
+type Bar = 1;
+export = Foo;
+      `,
+      errors: [
+        {
+          messageId: 'unusedVar',
+          line: 5,
+          column: 6,
+          data: {
+            varName: 'Bar',
+            action: 'defined',
+            additional: '',
+          },
+        },
+      ],
+    },
   ],
 });
diff --git a/packages/scope-manager/src/referencer/ExportVisitor.ts b/packages/scope-manager/src/referencer/ExportVisitor.ts
index 1af3a81ca2c6..24d35b49dab2 100644
--- a/packages/scope-manager/src/referencer/ExportVisitor.ts
+++ b/packages/scope-manager/src/referencer/ExportVisitor.ts
@@ -7,7 +7,8 @@ import { Visitor } from './Visitor';
 type ExportNode =
   | TSESTree.ExportAllDeclaration
   | TSESTree.ExportDefaultDeclaration
-  | TSESTree.ExportNamedDeclaration;
+  | TSESTree.ExportNamedDeclaration
+  | TSESTree.TSExportAssignment;
 
 class ExportVisitor extends Visitor {
   readonly #referencer: Referencer;
@@ -25,7 +26,10 @@ class ExportVisitor extends Visitor {
   }
 
   protected Identifier(node: TSESTree.Identifier): void {
-    if (this.#exportNode.exportKind === 'type') {
+    if (
+      this.#exportNode.type !== AST_NODE_TYPES.TSExportAssignment &&
+      this.#exportNode.exportKind === 'type'
+    ) {
       // export type { T };
       // type exports can only reference types
       this.#referencer.currentScope().referenceType(node);
@@ -49,6 +53,10 @@ class ExportVisitor extends Visitor {
     }
   }
 
+  protected TSExportAssignment(node: TSESTree.TSExportAssignment): void {
+    this.visit(node.expression);
+  }
+
   protected ExportNamedDeclaration(
     node: TSESTree.ExportNamedDeclaration,
   ): void {
diff --git a/packages/scope-manager/src/referencer/Referencer.ts b/packages/scope-manager/src/referencer/Referencer.ts
index f5d36f2fa0ba..ddbdf7c61a4c 100644
--- a/packages/scope-manager/src/referencer/Referencer.ts
+++ b/packages/scope-manager/src/referencer/Referencer.ts
@@ -443,6 +443,10 @@ class Referencer extends Visitor {
     }
   }
 
+  protected TSExportAssignment(node: TSESTree.TSExportAssignment): void {
+    ExportVisitor.visit(this, node);
+  }
+
   protected ExportNamedDeclaration(
     node: TSESTree.ExportNamedDeclaration,
   ): void {
diff --git a/packages/scope-manager/tests/fixtures/export/equals1.ts.shot b/packages/scope-manager/tests/fixtures/export/equals1.ts.shot
index 729abd96f92f..a4afe31abc8c 100644
--- a/packages/scope-manager/tests/fixtures/export/equals1.ts.shot
+++ b/packages/scope-manager/tests/fixtures/export/equals1.ts.shot
@@ -26,7 +26,7 @@ ScopeManager {
         Reference$2 {
           identifier: Identifier<"x">,
           isRead: true,
-          isTypeReference: false,
+          isTypeReference: true,
           isValueReference: true,
           isWrite: false,
           resolved: Variable$2,
diff --git a/packages/scope-manager/tests/fixtures/export/equals3-type.ts b/packages/scope-manager/tests/fixtures/export/equals3-type.ts
new file mode 100644
index 000000000000..a894a6341de0
--- /dev/null
+++ b/packages/scope-manager/tests/fixtures/export/equals3-type.ts
@@ -0,0 +1,4 @@
+interface Foo {
+  bar: 1;
+}
+export = Foo;
diff --git a/packages/scope-manager/tests/fixtures/export/equals3-type.ts.shot b/packages/scope-manager/tests/fixtures/export/equals3-type.ts.shot
new file mode 100644
index 000000000000..49ebdfb950af
--- /dev/null
+++ b/packages/scope-manager/tests/fixtures/export/equals3-type.ts.shot
@@ -0,0 +1,49 @@
+// Jest Snapshot v1, https://goo.gl/fbAQLP
+
+exports[`export equals3-type 1`] = `
+ScopeManager {
+  variables: [
+    ImplicitGlobalConstTypeVariable,
+    Variable$2 {
+      defs: [
+        TypeDefinition$1 {
+          name: Identifier<"Foo">,
+          node: TSInterfaceDeclaration$1,
+        },
+      ],
+      name: "Foo",
+      references: [
+        Reference$1 {
+          identifier: Identifier<"Foo">,
+          isRead: true,
+          isTypeReference: true,
+          isValueReference: true,
+          isWrite: false,
+          resolved: Variable$2,
+        },
+      ],
+      isValueVariable: false,
+      isTypeVariable: true,
+    },
+  ],
+  scopes: [
+    GlobalScope$1 {
+      block: Program$2,
+      isStrict: false,
+      references: [
+        Reference$1,
+      ],
+      set: Map {
+        "const" => ImplicitGlobalConstTypeVariable,
+        "Foo" => Variable$2,
+      },
+      type: "global",
+      upper: null,
+      variables: [
+        ImplicitGlobalConstTypeVariable,
+        Variable$2,
+      ],
+    },
+  ],
+}
+`;