diff --git a/examples/dockerfile2llb/main.go b/examples/dockerfile2llb/main.go
index 1de468ed6..b5a6d7d2d 100644
--- a/examples/dockerfile2llb/main.go
+++ b/examples/dockerfile2llb/main.go
@@ -42,7 +42,7 @@ func xmain() error {
 
 	caps := pb.Caps.CapSet(pb.Caps.All())
 
-	state, img, baseImg, _, err := dockerfile2llb.Dockerfile2LLB(appcontext.Context(), df, dockerfile2llb.ConvertOpt{
+	res, err := dockerfile2llb.Dockerfile2LLB(appcontext.Context(), df, dockerfile2llb.ConvertOpt{
 		MetaResolver: imagemetaresolver.Default(),
 		LLBCaps:      &caps,
 		Config: dockerui.Config{
@@ -53,7 +53,7 @@ func xmain() error {
 		return err
 	}
 
-	dt, err := state.Marshal(context.TODO())
+	dt, err := res.State.Marshal(context.TODO())
 	if err != nil {
 		return err
 	}
@@ -61,12 +61,12 @@ func xmain() error {
 		return err
 	}
 	if opt.partialImageConfigFile != "" {
-		if err := writeJSON(opt.partialImageConfigFile, img); err != nil {
+		if err := writeJSON(opt.partialImageConfigFile, res.Image); err != nil {
 			return err
 		}
 	}
 	if opt.baseImageConfigFile != "" {
-		if err := writeJSON(opt.baseImageConfigFile, baseImg); err != nil {
+		if err := writeJSON(opt.baseImageConfigFile, res.BaseImage); err != nil {
 			return err
 		}
 	}
diff --git a/exporter/containerimage/export.go b/exporter/containerimage/export.go
index 918b55e7c..7966d61b3 100644
--- a/exporter/containerimage/export.go
+++ b/exporter/containerimage/export.go
@@ -283,8 +283,8 @@ func (e *imageExporterInstance) Export(ctx context.Context, src *exporter.Source
 				// However, due to a bug of containerd, we are temporarily stuck with this workaround.
 				// https://github.com/containerd/containerd/issues/8322
 				imageClientCtx := ctx
-				if e.opts.Epoch != nil {
-					imageClientCtx = epoch.WithSourceDateEpoch(imageClientCtx, e.opts.Epoch)
+				if e.opts.Epoch != nil && e.opts.Epoch.Value != nil {
+					imageClientCtx = epoch.WithSourceDateEpoch(imageClientCtx, e.opts.Epoch.Value)
 				}
 				img := images.Image{
 					Target: *desc,
diff --git a/exporter/containerimage/opts.go b/exporter/containerimage/opts.go
index 1ccadbd94..5f268229f 100644
--- a/exporter/containerimage/opts.go
+++ b/exporter/containerimage/opts.go
@@ -3,7 +3,6 @@ package containerimage
 import (
 	"context"
 	"strconv"
-	"time"
 
 	cacheconfig "github.com/moby/buildkit/cache/config"
 	"github.com/moby/buildkit/exporter/containerimage/exptypes"
@@ -19,7 +18,7 @@ type ImageCommitOpts struct {
 	OCITypes    bool
 	OCIArtifact bool
 	Annotations AnnotationsGroup
-	Epoch       *time.Time
+	Epoch       *epoch.Epoch
 
 	ForceInlineAttestations bool // force inline attestations to be attached
 	RewriteTimestamp        bool // rewrite timestamps in layers to match the epoch
diff --git a/exporter/containerimage/writer.go b/exporter/containerimage/writer.go
index f0cddeab9..d5363c714 100644
--- a/exporter/containerimage/writer.go
+++ b/exporter/containerimage/writer.go
@@ -94,10 +94,10 @@ func (ic *ImageWriter) Commit(ctx context.Context, inp *exporter.Source, session
 		}
 	}
 	if opts.Epoch == nil {
-		if tm, ok, err := epoch.ParseSource(inp); err != nil {
+		if tm, err := epoch.ParseSource(inp, nil); err != nil {
 			return nil, err
-		} else if ok {
-			opts.Epoch = tm
+		} else if tm != nil {
+			opts.Epoch = &epoch.Epoch{Value: tm}
 		}
 	}
 
@@ -119,14 +119,24 @@ func (ic *ImageWriter) Commit(ctx context.Context, inp *exporter.Source, session
 
 		var ref cache.ImmutableRef
 		var p *exptypes.Platform
+		var expEpoch *time.Time
 		if len(ps.Platforms) > 0 {
 			p = &ps.Platforms[0]
 			if r, ok := inp.FindRef(p.ID); ok {
 				ref = r
 			}
+			if opts.Epoch == nil {
+				expEpoch, err = epoch.ParseSource(inp, p)
+				if err != nil {
+					return nil, err
+				}
+			}
 		} else {
 			ref = inp.Ref
 		}
+		if opts.Epoch != nil {
+			expEpoch = opts.Epoch.Value
+		}
 		config := exptypes.ParseKey(inp.Metadata, exptypes.ExporterImageConfigKey, p)
 		baseImgConfig := exptypes.ParseKey(inp.Metadata, exptypes.ExporterImageBaseConfigKey, p)
 		var baseImg *dockerspec.DockerOCIImage
@@ -144,7 +154,7 @@ func (ic *ImageWriter) Commit(ctx context.Context, inp *exporter.Source, session
 		}
 		remote := &remotes[0]
 		if opts.RewriteTimestamp {
-			remote, err = ic.rewriteRemoteWithEpoch(ctx, opts, remote, baseImg)
+			remote, err = ic.rewriteRemoteWithEpoch(ctx, opts, remote, baseImg, expEpoch)
 			if err != nil {
 				return nil, err
 			}
@@ -170,7 +180,7 @@ func (ic *ImageWriter) Commit(ctx context.Context, inp *exporter.Source, session
 			}
 		}
 
-		mfstDesc, configDesc, err := ic.commitDistributionManifest(ctx, opts, ref, config, remote, annotations, inlineCacheEntry, opts.Epoch, session.NewGroup(sessionID), baseImg)
+		mfstDesc, configDesc, err := ic.commitDistributionManifest(ctx, opts, ref, config, remote, annotations, inlineCacheEntry, expEpoch, session.NewGroup(sessionID), baseImg)
 		if err != nil {
 			return nil, err
 		}
@@ -245,6 +255,16 @@ func (ic *ImageWriter) Commit(ctx context.Context, inp *exporter.Source, session
 			baseImg = &baseImgX
 		}
 
+		var expEpoch *time.Time
+		if opts.Epoch == nil {
+			expEpoch, err = epoch.ParseSource(inp, &p)
+			if err != nil {
+				return nil, err
+			}
+		} else {
+			expEpoch = opts.Epoch.Value
+		}
+
 		remote := &remotes[remotesMap[p.ID]]
 		if remote == nil {
 			remote = &solver.Remote{
@@ -252,7 +272,7 @@ func (ic *ImageWriter) Commit(ctx context.Context, inp *exporter.Source, session
 			}
 		}
 		if opts.RewriteTimestamp {
-			remote, err = ic.rewriteRemoteWithEpoch(ctx, opts, remote, baseImg)
+			remote, err = ic.rewriteRemoteWithEpoch(ctx, opts, remote, baseImg, expEpoch)
 			if err != nil {
 				return nil, err
 			}
@@ -263,7 +283,7 @@ func (ic *ImageWriter) Commit(ctx context.Context, inp *exporter.Source, session
 			inlineCacheEntry, _ = inlineCacheResult.FindRef(p.ID)
 		}
 
-		desc, _, err := ic.commitDistributionManifest(ctx, opts, r, config, remote, opts.Annotations.Platform(&p.Platform), inlineCacheEntry, opts.Epoch, session.NewGroup(sessionID), baseImg)
+		desc, _, err := ic.commitDistributionManifest(ctx, opts, r, config, remote, opts.Annotations.Platform(&p.Platform), inlineCacheEntry, expEpoch, session.NewGroup(sessionID), baseImg)
 		if err != nil {
 			return nil, err
 		}
@@ -407,8 +427,8 @@ func rewriteImageLayerWithEpoch(ctx context.Context, cs content.Store, desc ocis
 	return converterFn(ctx, cs, desc)
 }
 
-func (ic *ImageWriter) rewriteRemoteWithEpoch(ctx context.Context, opts *ImageCommitOpts, remote *solver.Remote, baseImg *dockerspec.DockerOCIImage) (*solver.Remote, error) {
-	if opts.Epoch == nil {
+func (ic *ImageWriter) rewriteRemoteWithEpoch(ctx context.Context, opts *ImageCommitOpts, remote *solver.Remote, baseImg *dockerspec.DockerOCIImage, expEpoch *time.Time) (*solver.Remote, error) {
+	if expEpoch == nil {
 		bklog.G(ctx).Warn("rewrite-timestamp is specified, but no source-date-epoch was found")
 		return remote, nil
 	}
@@ -416,7 +436,7 @@ func (ic *ImageWriter) rewriteRemoteWithEpoch(ctx context.Context, opts *ImageCo
 	cs := contentutil.NewStoreWithProvider(ic.opt.ContentStore, remote.Provider)
 	eg, ctx := errgroup.WithContext(ctx)
 	rewriteDone := progress.OneOff(ctx,
-		fmt.Sprintf("rewriting layers with source-date-epoch %d (%s)", opts.Epoch.Unix(), opts.Epoch.String()))
+		fmt.Sprintf("rewriting layers with source-date-epoch %d (%s)", expEpoch.Unix(), expEpoch.String()))
 	var divergedFromBase bool
 	for i, desc := range remoteDescriptors {
 		// Usually we get non-empty diffID here, but if the content was ingested via a third-party containerd client,
@@ -439,9 +459,9 @@ func (ic *ImageWriter) rewriteRemoteWithEpoch(ctx context.Context, opts *ImageCo
 			divergedFromBase = true
 		}
 		eg.Go(func() error {
-			if rewrittenDesc, err := rewriteImageLayerWithEpoch(ctx, cs, desc, opts.RefCfg.Compression, opts.Epoch, immDiffID); err != nil {
+			if rewrittenDesc, err := rewriteImageLayerWithEpoch(ctx, cs, desc, opts.RefCfg.Compression, expEpoch, immDiffID); err != nil {
 				bklog.G(ctx).WithError(err).Warnf("failed to rewrite layer %d/%d to match source-date-epoch %d (%s)",
-					i+1, len(remoteDescriptors), opts.Epoch.Unix(), opts.Epoch.String())
+					i+1, len(remoteDescriptors), expEpoch.Unix(), expEpoch.String())
 			} else if rewrittenDesc != nil {
 				remoteDescriptors[i] = *rewrittenDesc
 			}
diff --git a/exporter/local/export.go b/exporter/local/export.go
index f2cdc8915..ff043143d 100644
--- a/exporter/local/export.go
+++ b/exporter/local/export.go
@@ -84,10 +84,10 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 	defer func() { cancel(errors.WithStack(context.Canceled)) }()
 
 	if e.opts.Epoch == nil {
-		if tm, ok, err := epoch.ParseSource(inp); err != nil {
+		if tm, err := epoch.ParseSource(inp, nil); err != nil {
 			return nil, nil, nil, err
-		} else if ok {
-			e.opts.Epoch = tm
+		} else if tm != nil {
+			e.opts.Epoch = &epoch.Epoch{Value: tm}
 		}
 	}
 
@@ -115,9 +115,9 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 	visitedPath := map[string]string{}
 	var visitedMu sync.Mutex
 
-	export := func(ctx context.Context, k string, ref cache.ImmutableRef, attestations []exporter.Attestation) func() error {
+	export := func(ctx context.Context, k string, ref cache.ImmutableRef, attestations []exporter.Attestation, opt CreateFSOpts) func() error {
 		return func() error {
-			outputFS, cleanup, err := CreateFS(ctx, buildInfo.SessionID, k, ref, attestations, now, isMap, e.opts)
+			outputFS, cleanup, err := CreateFS(ctx, buildInfo.SessionID, k, ref, attestations, now, isMap, opt)
 			if err != nil {
 				return err
 			}
@@ -152,8 +152,8 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 					Mode: uint32(os.ModeDir | 0755),
 					Path: strings.ReplaceAll(k, "/", "_"),
 				}
-				if e.opts.Epoch != nil {
-					st.ModTime = e.opts.Epoch.UnixNano()
+				if opt.Epoch != nil && opt.Epoch.Value != nil {
+					st.ModTime = opt.Epoch.Value.UnixNano()
 				}
 				outputFS, err = fsutil.SubDirFS([]fsutil.Dir{{FS: outputFS, Stat: st}})
 				if err != nil {
@@ -177,10 +177,18 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 			if !ok {
 				return nil, nil, nil, errors.Errorf("failed to find ref for ID %s", p.ID)
 			}
-			eg.Go(export(ctx, p.ID, r, inp.Attestations[p.ID]))
+			opt := e.opts
+			if e.opts.Epoch == nil {
+				tm, err := epoch.ParseSource(inp, &p)
+				if err != nil {
+					return nil, nil, nil, err
+				}
+				opt.Epoch = &epoch.Epoch{Value: tm}
+			}
+			eg.Go(export(ctx, p.ID, r, inp.Attestations[p.ID], opt))
 		}
 	} else {
-		eg.Go(export(ctx, "", inp.Ref, nil))
+		eg.Go(export(ctx, "", inp.Ref, nil, e.opts))
 	}
 
 	if err := eg.Wait(); err != nil {
diff --git a/exporter/local/fs.go b/exporter/local/fs.go
index ccbbf7e64..199003a26 100644
--- a/exporter/local/fs.go
+++ b/exporter/local/fs.go
@@ -36,7 +36,7 @@ const (
 )
 
 type CreateFSOpts struct {
-	Epoch             *time.Time
+	Epoch             *epoch.Epoch
 	AttestationPrefix string
 	PlatformSplit     *bool
 }
@@ -129,9 +129,9 @@ func CreateFS(ctx context.Context, sessionID string, k string, ref cache.Immutab
 			// apply host uid/gid
 			res = idMapFunc(p, st)
 		}
-		if opt.Epoch != nil {
+		if opt.Epoch != nil && opt.Epoch.Value != nil {
 			// apply used-specified epoch time
-			st.ModTime = opt.Epoch.UnixNano()
+			st.ModTime = opt.Epoch.Value.UnixNano()
 		}
 		return res
 	}
@@ -205,8 +205,8 @@ func CreateFS(ctx context.Context, sessionID string, k string, ref cache.Immutab
 				Path:    name,
 				ModTime: defaultTime.UnixNano(),
 			}
-			if opt.Epoch != nil {
-				st.ModTime = opt.Epoch.UnixNano()
+			if opt.Epoch != nil && opt.Epoch.Value != nil {
+				st.ModTime = opt.Epoch.Value.UnixNano()
 			}
 			stmtFS.Add(name, st, dt)
 		}
diff --git a/exporter/oci/export.go b/exporter/oci/export.go
index 24b96a338..839f2edf5 100644
--- a/exporter/oci/export.go
+++ b/exporter/oci/export.go
@@ -174,8 +174,8 @@ func (e *imageExporterInstance) Export(ctx context.Context, src *exporter.Source
 	}
 	if _, ok := desc.Annotations[ocispecs.AnnotationCreated]; !ok {
 		tm := time.Now()
-		if opts.Epoch != nil {
-			tm = *opts.Epoch
+		if opts.Epoch != nil && opts.Epoch.Value != nil {
+			tm = *opts.Epoch.Value
 		}
 		desc.Annotations[ocispecs.AnnotationCreated] = tm.UTC().Format(time.RFC3339)
 	}
diff --git a/exporter/tar/export.go b/exporter/tar/export.go
index 921cf616f..02000593b 100644
--- a/exporter/tar/export.go
+++ b/exporter/tar/export.go
@@ -87,18 +87,18 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 	}()
 
 	if e.opts.Epoch == nil {
-		if tm, ok, err := epoch.ParseSource(inp); err != nil {
+		if tm, err := epoch.ParseSource(inp, nil); err != nil {
 			return nil, nil, nil, err
-		} else if ok {
-			e.opts.Epoch = tm
+		} else if tm != nil {
+			e.opts.Epoch = &epoch.Epoch{Value: tm}
 		}
 	}
 
 	now := time.Now().Truncate(time.Second)
 	isMap := len(inp.Refs) > 0
 
-	getDir := func(ctx context.Context, k string, ref cache.ImmutableRef, attestations []exporter.Attestation) (*fsutil.Dir, error) {
-		outputFS, cleanup, err := local.CreateFS(ctx, buildInfo.SessionID, k, ref, attestations, now, isMap, e.opts)
+	getDir := func(ctx context.Context, k string, ref cache.ImmutableRef, attestations []exporter.Attestation, opt local.CreateFSOpts) (*fsutil.Dir, error) {
+		outputFS, cleanup, err := local.CreateFS(ctx, buildInfo.SessionID, k, ref, attestations, now, isMap, opt)
 		if err != nil {
 			return nil, err
 		}
@@ -110,8 +110,8 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 			Mode: uint32(os.ModeDir | 0755),
 			Path: strings.ReplaceAll(k, "/", "_"),
 		}
-		if e.opts.Epoch != nil {
-			st.ModTime = e.opts.Epoch.UnixNano()
+		if opt.Epoch != nil && opt.Epoch.Value != nil {
+			st.ModTime = opt.Epoch.Value.UnixNano()
 		}
 
 		return &fsutil.Dir{
@@ -140,7 +140,15 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 			if !ok {
 				return nil, nil, nil, errors.Errorf("failed to find ref for ID %s", p.ID)
 			}
-			d, err := getDir(ctx, p.ID, r, inp.Attestations[p.ID])
+			opt := e.opts
+			if e.opts.Epoch == nil {
+				tm, err := epoch.ParseSource(inp, &p)
+				if err != nil {
+					return nil, nil, nil, err
+				}
+				opt.Epoch = &epoch.Epoch{Value: tm}
+			}
+			d, err := getDir(ctx, p.ID, r, inp.Attestations[p.ID], opt)
 			if err != nil {
 				return nil, nil, nil, err
 			}
@@ -156,7 +164,7 @@ func (e *localExporterInstance) Export(ctx context.Context, inp *exporter.Source
 			fs = dirs[0].FS
 		}
 	} else {
-		d, err := getDir(ctx, "", inp.Ref, nil)
+		d, err := getDir(ctx, "", inp.Ref, nil, e.opts)
 		if err != nil {
 			return nil, nil, nil, err
 		}
diff --git a/exporter/util/epoch/parse.go b/exporter/util/epoch/parse.go
index d5a014608..aa32b16b8 100644
--- a/exporter/util/epoch/parse.go
+++ b/exporter/util/epoch/parse.go
@@ -1,10 +1,12 @@
 package epoch
 
 import (
+	"fmt"
 	"strconv"
 	"time"
 
 	"github.com/moby/buildkit/exporter"
+	imageexptypes "github.com/moby/buildkit/exporter/containerimage/exptypes"
 	commonexptypes "github.com/moby/buildkit/exporter/exptypes"
 	"github.com/pkg/errors"
 )
@@ -13,24 +15,29 @@ const (
 	frontendSourceDateEpochArg = "build-arg:SOURCE_DATE_EPOCH"
 )
 
+type Epoch struct {
+	Value *time.Time
+}
+
 func ParseBuildArgs(opt map[string]string) (string, bool) {
 	v, ok := opt[frontendSourceDateEpochArg]
 	return v, ok
 }
 
-func ParseExporterAttrs(opt map[string]string) (*time.Time, map[string]string, error) {
+func ParseExporterAttrs(opt map[string]string) (*Epoch, map[string]string, error) {
 	rest := make(map[string]string, len(opt))
 
-	var tm *time.Time
+	var tm *Epoch
 
 	for k, v := range opt {
 		switch k {
 		case string(commonexptypes.OptKeySourceDateEpoch):
 			var err error
-			tm, err = parseTime(k, v)
+			value, err := parseTime(k, v)
 			if err != nil {
 				return nil, nil, err
 			}
+			tm = &Epoch{Value: value}
 		default:
 			rest[k] = v
 		}
@@ -39,15 +46,25 @@ func ParseExporterAttrs(opt map[string]string) (*time.Time, map[string]string, e
 	return tm, rest, nil
 }
 
-func ParseSource(inp *exporter.Source) (*time.Time, bool, error) {
-	if v, ok := inp.Metadata[commonexptypes.ExporterEpochKey]; ok {
+func ParseSource(inp *exporter.Source, p *imageexptypes.Platform) (*time.Time, error) {
+	key := commonexptypes.ExporterEpochKey
+	if p != nil {
+		if v, ok := inp.Metadata[fmt.Sprintf("%s/%s", key, p.ID)]; ok {
+			epoch, err := parseTime("", string(v))
+			if err != nil {
+				return nil, errors.Wrapf(err, "invalid SOURCE_DATE_EPOCH from frontend: %q", v)
+			}
+			return epoch, nil
+		}
+	}
+	if v, ok := inp.Metadata[key]; ok {
 		epoch, err := parseTime("", string(v))
 		if err != nil {
-			return nil, false, errors.Wrapf(err, "invalid SOURCE_DATE_EPOCH from frontend: %q", v)
+			return nil, errors.Wrapf(err, "invalid SOURCE_DATE_EPOCH from frontend: %q", v)
 		}
-		return epoch, true, nil
+		return epoch, nil
 	}
-	return nil, false, nil
+	return nil, nil
 }
 
 func parseTime(key, value string) (*time.Time, error) {
diff --git a/frontend/dockerfile/builder/build.go b/frontend/dockerfile/builder/build.go
index a9ecb820e..33a8c9294 100644
--- a/frontend/dockerfile/builder/build.go
+++ b/frontend/dockerfile/builder/build.go
@@ -23,7 +23,6 @@ import (
 	"github.com/moby/buildkit/solver/pb"
 	"github.com/moby/buildkit/solver/result"
 	"github.com/moby/buildkit/util/bkmaps"
-	dockerspec "github.com/moby/docker-image-spec/specs-go/v1"
 	ocispecs "github.com/opencontainers/image-spec/specs-go/v1"
 	"github.com/pkg/errors"
 )
@@ -128,23 +127,23 @@ func Build(ctx context.Context, c client.Client) (_ *client.Result, err error) {
 		}
 	}
 
-	scanTargets := bkmaps.SyncMap[string, *dockerfile2llb.SBOMTargets]{}
+	scanTargets := bkmaps.SyncMap[string, *dockerfile2llb.Result]{}
 
-	rb, err := bc.Build(ctx, func(ctx context.Context, platform *ocispecs.Platform, idx int) (client.Reference, *dockerspec.DockerOCIImage, *dockerspec.DockerOCIImage, error) {
+	rb, err := bc.Build(ctx, func(ctx context.Context, platform *ocispecs.Platform, idx int) (*dockerui.BuildResult, error) {
 		opt := convertOpt
 		opt.TargetPlatform = platform
 		if idx != 0 {
 			opt.Warn = nil
 		}
 
-		st, img, baseImg, scanTarget, err := dockerfile2llb.Dockerfile2LLB(ctx, src.Data, opt)
+		dfRes, err := dockerfile2llb.Dockerfile2LLB(ctx, src.Data, opt)
 		if err != nil {
-			return nil, nil, nil, err
+			return nil, err
 		}
 
-		def, err := st.Marshal(ctx)
+		def, err := dfRes.State.Marshal(ctx)
 		if err != nil {
-			return nil, nil, nil, errors.Wrapf(err, "failed to marshal LLB definition")
+			return nil, errors.Wrapf(err, "failed to marshal LLB definition")
 		}
 
 		r, err := c.Solve(ctx, client.SolveRequest{
@@ -152,12 +151,12 @@ func Build(ctx context.Context, c client.Client) (_ *client.Result, err error) {
 			CacheImports: bc.CacheImports,
 		})
 		if err != nil {
-			return nil, nil, nil, err
+			return nil, err
 		}
 
 		ref, err := r.SingleRef()
 		if err != nil {
-			return nil, nil, nil, err
+			return nil, err
 		}
 
 		var p ocispecs.Platform
@@ -166,9 +165,14 @@ func Build(ctx context.Context, c client.Client) (_ *client.Result, err error) {
 		} else {
 			p = platforms.DefaultSpec()
 		}
-		scanTargets.Store(platforms.FormatAll(platforms.Normalize(p)), scanTarget)
-
-		return ref, img, baseImg, nil
+		id := platforms.FormatAll(platforms.Normalize(p))
+		scanTargets.Store(id, dfRes)
+		return &dockerui.BuildResult{
+			Reference: ref,
+			Image:     dfRes.Image,
+			BaseImage: dfRes.BaseImage,
+			Epoch:     dfRes.Epoch,
+		}, nil
 	})
 	if err != nil {
 		return nil, err
@@ -182,10 +186,10 @@ func Build(ctx context.Context, c client.Client) (_ *client.Result, err error) {
 			}
 
 			var opts []llb.ConstraintsOpt
-			if target.IgnoreCache {
+			if target.IsIgnoreCache {
 				opts = append(opts, llb.IgnoreCache)
 			}
-			att, err := scanner(ctx, id, target.Core, target.Extras, opts...)
+			att, err := scanner(ctx, id, target.SBOM.Core, target.SBOM.Extras, opts...)
 			if err != nil {
 				return err
 			}
diff --git a/frontend/dockerfile/dockerfile2llb/convert.go b/frontend/dockerfile/dockerfile2llb/convert.go
index 81576d197..6c81ad24b 100644
--- a/frontend/dockerfile/dockerfile2llb/convert.go
+++ b/frontend/dockerfile/dockerfile2llb/convert.go
@@ -69,36 +69,50 @@ type ConvertOpt struct {
 type SBOMTargets struct {
 	Core   llb.State
 	Extras map[string]llb.State
-
-	IgnoreCache bool
 }
 
-func Dockerfile2LLB(ctx context.Context, dt []byte, opt ConvertOpt) (st *llb.State, img, baseImg *dockerspec.DockerOCIImage, sbom *SBOMTargets, err error) {
+type Result struct {
+	State     llb.State
+	Image     *dockerspec.DockerOCIImage
+	BaseImage *dockerspec.DockerOCIImage
+	SBOM      *SBOMTargets
+	Epoch     *time.Time
+
+	IsIgnoreCache bool
+}
+
+func Dockerfile2LLB(ctx context.Context, dt []byte, opt ConvertOpt) (*Result, error) {
 	ds, err := toDispatchState(ctx, dt, opt)
 	if err != nil {
-		return nil, nil, nil, nil, err
+		return nil, err
 	}
 
-	sbom = &SBOMTargets{
-		Core:   ds.state,
-		Extras: map[string]llb.State{},
+	res := &Result{
+		State:     ds.state,
+		Image:     &ds.image,
+		BaseImage: ds.baseImg,
+		SBOM: &SBOMTargets{
+			Core:   ds.state,
+			Extras: map[string]llb.State{},
+		},
+		Epoch: ds.epoch,
 	}
 	if ds.scanContext {
-		sbom.Extras["context"] = ds.opt.buildContext
+		res.SBOM.Extras["context"] = ds.opt.buildContext
 	}
 	if ds.ignoreCache {
-		sbom.IgnoreCache = true
+		res.IsIgnoreCache = true
 	}
 	for dsi := range allReachableStages(ds) {
 		if ds != dsi && dsi.scanStage {
-			sbom.Extras[dsi.stageName] = dsi.state
+			res.SBOM.Extras[dsi.stageName] = dsi.state
 			if dsi.ignoreCache {
-				sbom.IgnoreCache = true
+				res.IsIgnoreCache = true
 			}
 		}
 	}
 
-	return &ds.state, &ds.image, ds.baseImg, sbom, nil
+	return res, nil
 }
 
 func Dockerfile2Outline(ctx context.Context, dt []byte, opt ConvertOpt) (*outline.Outline, error) {
diff --git a/frontend/dockerfile/dockerfile2llb/convert_test.go b/frontend/dockerfile/dockerfile2llb/convert_test.go
index 51962696b..6574913b0 100644
--- a/frontend/dockerfile/dockerfile2llb/convert_test.go
+++ b/frontend/dockerfile/dockerfile2llb/convert_test.go
@@ -41,7 +41,7 @@ ENV FOO bar
 COPY f1 f2 /sub/
 RUN ls -l
 `
-	_, _, _, _, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	_, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	require.NoError(t, err)
 
 	df = `FROM scratch AS foo
@@ -50,7 +50,7 @@ FROM foo
 COPY --from=foo f1 /
 COPY --from=0 f2 /
 	`
-	_, _, _, _, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	_, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	require.NoError(t, err)
 
 	df = `FROM scratch AS foo
@@ -59,14 +59,14 @@ FROM foo
 COPY --from=foo f1 /
 COPY --from=0 f2 /
 	`
-	_, _, _, _, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{
+	_, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{
 		Config: dockerui.Config{
 			Target: "Foo",
 		},
 	})
 	require.NoError(t, err)
 
-	_, _, _, _, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{
+	_, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{
 		Config: dockerui.Config{
 			Target: "nosuch",
 		},
@@ -76,21 +76,21 @@ COPY --from=0 f2 /
 	df = `FROM scratch
 	ADD http://github.com/moby/buildkit/blob/master/README.md /
 		`
-	_, _, _, _, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	_, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	require.NoError(t, err)
 
 	df = `FROM scratch
 	COPY http://github.com/moby/buildkit/blob/master/README.md /
 		`
-	_, _, _, _, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	_, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	require.EqualError(t, err, "source can't be a URL for COPY")
 
 	df = `FROM "" AS foo`
-	_, _, _, _, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	_, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	require.Error(t, err)
 
 	df = `FROM ${BLANK} AS foo`
-	_, _, _, _, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	_, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	require.Error(t, err)
 }
 
@@ -101,10 +101,10 @@ ENV FOO bar
 COPY f1 f2 /sub/
 RUN ls -l
 `
-	state, _, _, _, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	res, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	require.NoError(t, err)
 
-	_, err = state.Marshal(context.TODO())
+	_, err = res.State.Marshal(context.TODO())
 	require.NoError(t, err)
 }
 
@@ -225,7 +225,7 @@ func TestDockerfileCircularDependencies(t *testing.T) {
 	df := `FROM busybox AS stage0
 COPY --from=stage0 f1 /sub/
 `
-	_, _, _, _, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	_, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	require.EqualError(t, err, "circular dependency detected on stage: stage0")
 
 	// multiple stages with circular dependency
@@ -236,7 +236,7 @@ COPY --from=stage0 f2 /sub/
 FROM busybox AS stage2
 COPY --from=stage1 f2 /sub/
 `
-	_, _, _, _, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	_, err = Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	require.EqualError(t, err, "circular dependency detected on stage: stage0")
 }
 
@@ -248,9 +248,9 @@ RUN echo foo
 FROM foo AS bar
 RUN echo bar
 `
-	_, _, baseImg, _, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	res, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	require.NoError(t, err)
-	t.Logf("baseImg=%+v", baseImg)
-	assert.Equal(t, []digest.Digest{"sha256:2e112031b4b923a873c8b3d685d48037e4d5ccd967b658743d93a6e56c3064b9"}, baseImg.RootFS.DiffIDs)
-	assert.Equal(t, "2024-01-17 21:49:12 +0000 UTC", baseImg.Created.String())
+	t.Logf("baseImg=%+v", res.BaseImage)
+	assert.Equal(t, []digest.Digest{"sha256:2e112031b4b923a873c8b3d685d48037e4d5ccd967b658743d93a6e56c3064b9"}, res.BaseImage.RootFS.DiffIDs)
+	assert.Equal(t, "2024-01-17 21:49:12 +0000 UTC", res.BaseImage.Created.String())
 }
diff --git a/frontend/dockerfile/dockerfile2llb/exclude_patterns_test.go b/frontend/dockerfile/dockerfile2llb/exclude_patterns_test.go
index 2f59da861..836dac792 100644
--- a/frontend/dockerfile/dockerfile2llb/exclude_patterns_test.go
+++ b/frontend/dockerfile/dockerfile2llb/exclude_patterns_test.go
@@ -11,7 +11,7 @@ func TestDockerfileCopyExcludePatterns(t *testing.T) {
 	df := `FROM scratch
 COPY --exclude=src/*.go --exclude=tmp/*.txt dir /sub/
 `
-	_, _, _, _, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	_, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	assert.NoError(t, err)
 }
 
@@ -19,6 +19,6 @@ func TestDockerfileAddExcludePatterns(t *testing.T) {
 	df := `FROM scratch
 ADD --exclude=src/*.go --exclude=tmp/*.txt dir /sub/
 `
-	_, _, _, _, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
+	_, err := Dockerfile2LLB(appcontext.Context(), []byte(df), ConvertOpt{})
 	assert.NoError(t, err)
 }
diff --git a/frontend/dockerfile/dockerfile_test.go b/frontend/dockerfile/dockerfile_test.go
index 93ff17523..038cac794 100644
--- a/frontend/dockerfile/dockerfile_test.go
+++ b/frontend/dockerfile/dockerfile_test.go
@@ -231,6 +231,7 @@ var reproTests = integration.TestFuncs(
 	testWorkdirSourceDateEpochReproducible,
 	testSourceDateEpochDockerfileDefault,
 	testSourceDateEpochDockerfileDefaultOverride,
+	testSourceDateEpochDockerfileDefaultReset,
 	testSourceDateEpochDockerfileDefaultInvalid,
 )
 
@@ -1029,7 +1030,7 @@ WORKDIR /mydir
 	require.Equal(t, index1, index2)
 }
 
-func readOCIImageCreated(t *testing.T, dt []byte) time.Time {
+func readOCIManifest(t *testing.T, dt []byte) ocispecs.Manifest {
 	t.Helper()
 
 	m, err := testutil.ReadTarToMap(dt, false)
@@ -1043,12 +1044,7 @@ func readOCIImageCreated(t *testing.T, dt []byte) time.Time {
 	err = json.Unmarshal(m[ocispecs.ImageBlobsDir+"/sha256/"+idx.Manifests[0].Digest.Hex()].Data, &mfst)
 	require.NoError(t, err)
 
-	var img ocispecs.Image
-	err = json.Unmarshal(m[ocispecs.ImageBlobsDir+"/sha256/"+mfst.Config.Digest.Hex()].Data, &img)
-	require.NoError(t, err)
-	require.NotNil(t, img.Created)
-
-	return *img.Created
+	return mfst
 }
 
 func testCacheReleased(t *testing.T, sb integration.Sandbox) {
@@ -8945,11 +8941,11 @@ func testSourceDateEpochDockerfileDefault(t *testing.T, sb integration.Sandbox)
 	f := getFrontend(t, sb)
 
 	tm := time.Date(2015, time.October, 21, 7, 28, 0, 0, time.UTC)
-	dockerfile := []byte(fmt.Sprintf(`
+	dockerfile := fmt.Appendf(nil, `
 ARG SOURCE_DATE_EPOCH=%d
 FROM scratch
 COPY Dockerfile .
-`, tm.Unix()))
+`, tm.Unix())
 
 	dir := integration.Tmpdir(
 		t,
@@ -8974,7 +8970,7 @@ COPY Dockerfile .
 			{
 				Type: client.ExporterOCI,
 				Attrs: map[string]string{
-					"source-date-epoch": "",
+					"rewrite-timestamp": "true",
 				},
 				Output: fixedWriteCloser(outW),
 			},
@@ -8985,7 +8981,9 @@ COPY Dockerfile .
 	dt, err := os.ReadFile(out)
 	require.NoError(t, err)
 
-	require.Equal(t, tm.Unix(), readOCIImageCreated(t, dt).Unix())
+	mfst := readOCIManifest(t, dt)
+	require.Len(t, mfst.Layers, 1)
+	require.Equal(t, fmt.Sprintf("%d", tm.Unix()), mfst.Layers[0].Annotations["buildkit/rewritten-timestamp"])
 }
 
 func testSourceDateEpochDockerfileDefaultOverride(t *testing.T, sb integration.Sandbox) {
@@ -8995,11 +8993,11 @@ func testSourceDateEpochDockerfileDefaultOverride(t *testing.T, sb integration.S
 
 	defaultTM := time.Unix(1700000001, 0).UTC()
 	overrideTM := time.Unix(1700000002, 0).UTC()
-	dockerfile := []byte(fmt.Sprintf(`
+	dockerfile := fmt.Appendf(nil, `
 ARG SOURCE_DATE_EPOCH=%d
 FROM scratch
 COPY Dockerfile .
-`, defaultTM.Unix()))
+`, defaultTM.Unix())
 
 	dir := integration.Tmpdir(
 		t,
@@ -9027,7 +9025,7 @@ COPY Dockerfile .
 			{
 				Type: client.ExporterOCI,
 				Attrs: map[string]string{
-					"source-date-epoch": "",
+					"rewrite-timestamp": "true",
 				},
 				Output: fixedWriteCloser(outW),
 			},
@@ -9038,7 +9036,61 @@ COPY Dockerfile .
 	dt, err := os.ReadFile(out)
 	require.NoError(t, err)
 
-	require.Equal(t, overrideTM.Unix(), readOCIImageCreated(t, dt).Unix())
+	mfst := readOCIManifest(t, dt)
+	require.Len(t, mfst.Layers, 1)
+	require.Equal(t, fmt.Sprintf("%d", overrideTM.Unix()), mfst.Layers[0].Annotations["buildkit/rewritten-timestamp"])
+}
+
+func testSourceDateEpochDockerfileDefaultReset(t *testing.T, sb integration.Sandbox) {
+	integration.SkipOnPlatform(t, "windows")
+	workers.CheckFeatureCompat(t, sb, workers.FeatureOCIExporter, workers.FeatureSourceDateEpoch)
+	f := getFrontend(t, sb)
+
+	tm := time.Date(2015, time.October, 21, 7, 28, 0, 0, time.UTC)
+	dockerfile := fmt.Appendf(nil, `
+ARG SOURCE_DATE_EPOCH=%d
+FROM scratch
+COPY Dockerfile .
+`, tm.Unix())
+
+	dir := integration.Tmpdir(
+		t,
+		fstest.CreateFile("Dockerfile", dockerfile, 0600),
+	)
+
+	c, err := client.New(sb.Context(), sb.Address())
+	require.NoError(t, err)
+	defer c.Close()
+
+	destDir := t.TempDir()
+	out := filepath.Join(destDir, "out.tar")
+	outW, err := os.Create(out)
+	require.NoError(t, err)
+
+	_, err = f.Solve(sb.Context(), c, client.SolveOpt{
+		LocalMounts: map[string]fsutil.FS{
+			dockerui.DefaultLocalNameDockerfile: dir,
+			dockerui.DefaultLocalNameContext:    dir,
+		},
+		Exports: []client.ExportEntry{
+			{
+				Type: client.ExporterOCI,
+				Attrs: map[string]string{
+					"source-date-epoch": "",
+					"rewrite-timestamp": "true",
+				},
+				Output: fixedWriteCloser(outW),
+			},
+		},
+	}, nil)
+	require.NoError(t, err)
+
+	dt, err := os.ReadFile(out)
+	require.NoError(t, err)
+
+	mfst := readOCIManifest(t, dt)
+	require.Len(t, mfst.Layers, 1)
+	require.Empty(t, mfst.Layers[0].Annotations["buildkit/rewritten-timestamp"])
 }
 
 func testSourceDateEpochDockerfileDefaultInvalid(t *testing.T, sb integration.Sandbox) {
diff --git a/frontend/dockerui/build.go b/frontend/dockerui/build.go
index 02a966ab4..06b940091 100644
--- a/frontend/dockerui/build.go
+++ b/frontend/dockerui/build.go
@@ -5,9 +5,12 @@ import (
 	"encoding/json"
 	"fmt"
 	"slices"
+	"strconv"
+	"time"
 
 	"github.com/containerd/platforms"
 	"github.com/moby/buildkit/exporter/containerimage/exptypes"
+	commonexptypes "github.com/moby/buildkit/exporter/exptypes"
 	"github.com/moby/buildkit/frontend/gateway/client"
 	dockerspec "github.com/moby/docker-image-spec/specs-go/v1"
 	ocispecs "github.com/opencontainers/image-spec/specs-go/v1"
@@ -15,7 +18,14 @@ import (
 	"golang.org/x/sync/errgroup"
 )
 
-type BuildFunc func(ctx context.Context, platform *ocispecs.Platform, idx int) (r client.Reference, img, baseImg *dockerspec.DockerOCIImage, err error)
+type BuildResult struct {
+	Reference client.Reference
+	Image     *dockerspec.DockerOCIImage
+	BaseImage *dockerspec.DockerOCIImage
+	Epoch     *time.Time
+}
+
+type BuildFunc func(ctx context.Context, platform *ocispecs.Platform, idx int) (*BuildResult, error)
 
 func (bc *Client) Build(ctx context.Context, fn BuildFunc) (*ResultBuilder, error) {
 	res := client.NewResult()
@@ -35,10 +45,11 @@ func (bc *Client) Build(ctx context.Context, fn BuildFunc) (*ResultBuilder, erro
 
 	for i, tp := range targets {
 		eg.Go(func() error {
-			ref, img, baseImg, err := fn(ctx, tp, i)
+			buildRes, err := fn(ctx, tp, i)
 			if err != nil {
 				return err
 			}
+			ref, img, baseImg := buildRes.Reference, buildRes.Image, buildRes.BaseImage
 
 			config, err := json.Marshal(img)
 			if err != nil {
@@ -66,12 +77,18 @@ func (bc *Client) Build(ctx context.Context, fn BuildFunc) (*ResultBuilder, erro
 				if len(baseConfig) > 0 {
 					res.AddMeta(fmt.Sprintf("%s/%s", exptypes.ExporterImageBaseConfigKey, expPlat.ID), baseConfig)
 				}
+				if buildRes.Epoch != nil {
+					res.AddMeta(fmt.Sprintf("%s/%s", commonexptypes.ExporterEpochKey, expPlat.ID), []byte(strconv.FormatInt(buildRes.Epoch.Unix(), 10)))
+				}
 			} else {
 				res.SetRef(ref)
 				res.AddMeta(exptypes.ExporterImageConfigKey, config)
 				if len(baseConfig) > 0 {
 					res.AddMeta(exptypes.ExporterImageBaseConfigKey, baseConfig)
 				}
+				if buildRes.Epoch != nil {
+					res.AddMeta(commonexptypes.ExporterEpochKey, []byte(strconv.FormatInt(buildRes.Epoch.Unix(), 10)))
+				}
 			}
 			expPlatforms.Platforms[i] = expPlat
 			return nil