diff --git a/Makefile.inc1 b/Makefile.inc1
index affd36f0b417..d4fb4e989c62 100644
--- a/Makefile.inc1
+++ b/Makefile.inc1
@@ -406,8 +406,8 @@ LIB32WMAKEFLAGS+= CC="${XCC} ${LIB32FLAGS}" \
 
 LIB32WMAKE=	${LIB32WMAKEENV} ${MAKE} ${LIB32WMAKEFLAGS} \
 		MK_MAN=no MK_INFO=no MK_HTML=no
-LIB32IMAKE=	${LIB32WMAKE:NINSTALL=*:NDESTDIR=*:N_LDSCRIPTROOT=*} -DNO_INCS \
-		${IMAKE_INSTALL}
+LIB32IMAKE=	${LIB32WMAKE:NINSTALL=*:NDESTDIR=*:N_LDSCRIPTROOT=*} \
+		MK_TOOLCHAIN=no ${IMAKE_INSTALL}
 .endif
 
 IMAKEENV=	${CROSSENV:N_LDSCRIPTROOT=*}
diff --git a/share/mk/bsd.incs.mk b/share/mk/bsd.incs.mk
index 74c378b62da8..51474376319e 100644
--- a/share/mk/bsd.incs.mk
+++ b/share/mk/bsd.incs.mk
@@ -4,7 +4,7 @@
 .error bsd.incs.mk cannot be included directly.
 .endif
 
-.if !defined(NO_INCS) && ${MK_TOOLCHAIN} != "no"
+.if ${MK_TOOLCHAIN} != "no"
 
 INCSGROUPS?=	INCS
 
@@ -81,4 +81,4 @@ installincludes:
 realinstall: installincludes
 .ORDER: beforeinstall installincludes
 
-.endif # !defined(NO_INCS) && ${MK_TOOLCHAIN} != "no"
+.endif # ${MK_TOOLCHAIN} != "no"