diff --git a/poetry/core/masonry/builders/builder.py b/poetry/core/masonry/builders/builder.py
index 9797b1e10..2893af7c5 100644
--- a/poetry/core/masonry/builders/builder.py
+++ b/poetry/core/masonry/builders/builder.py
@@ -104,7 +104,7 @@ def executable(self) -> Path:
     def build(self) -> None:
         raise NotImplementedError()
 
-    def find_excluded_files(self) -> Set[str]:
+    def find_excluded_files(self, fmt: Optional[str] = None) -> Set[str]:
         if self._excluded_files is None:
             from poetry.core.vcs import get_vcs
 
@@ -124,6 +124,9 @@ def find_excluded_files(self) -> Set[str]:
 
             explicitely_included = set()
             for inc in self._package.include:
+                if fmt and inc["format"] and fmt not in inc["format"]:
+                    continue
+
                 included_glob = inc["path"]
                 for included in self._path.glob(str(included_glob)):
                     explicitely_included.add(
@@ -146,7 +149,7 @@ def is_excluded(self, filepath: Union[str, Path]) -> bool:
         exclude_path = Path(filepath)
 
         while True:
-            if exclude_path.as_posix() in self.find_excluded_files():
+            if exclude_path.as_posix() in self.find_excluded_files(fmt=self.format):
                 return True
 
             if len(exclude_path.parts) > 1:
diff --git a/tests/masonry/builders/fixtures/exclude-whl-include-sdist/exclude_whl_include_sdist/__init__.py b/tests/masonry/builders/fixtures/exclude-whl-include-sdist/exclude_whl_include_sdist/__init__.py
new file mode 100644
index 000000000..3dc1f76bc
--- /dev/null
+++ b/tests/masonry/builders/fixtures/exclude-whl-include-sdist/exclude_whl_include_sdist/__init__.py
@@ -0,0 +1 @@
+__version__ = "0.1.0"
diff --git a/tests/masonry/builders/fixtures/exclude-whl-include-sdist/exclude_whl_include_sdist/compiled/source.c b/tests/masonry/builders/fixtures/exclude-whl-include-sdist/exclude_whl_include_sdist/compiled/source.c
new file mode 100644
index 000000000..e69de29bb
diff --git a/tests/masonry/builders/fixtures/exclude-whl-include-sdist/exclude_whl_include_sdist/compiled/source.h b/tests/masonry/builders/fixtures/exclude-whl-include-sdist/exclude_whl_include_sdist/compiled/source.h
new file mode 100644
index 000000000..e69de29bb
diff --git a/tests/masonry/builders/fixtures/exclude-whl-include-sdist/exclude_whl_include_sdist/cython_code.pyx b/tests/masonry/builders/fixtures/exclude-whl-include-sdist/exclude_whl_include_sdist/cython_code.pyx
new file mode 100644
index 000000000..e69de29bb
diff --git a/tests/masonry/builders/fixtures/exclude-whl-include-sdist/pyproject.toml b/tests/masonry/builders/fixtures/exclude-whl-include-sdist/pyproject.toml
new file mode 100644
index 000000000..a684e61a4
--- /dev/null
+++ b/tests/masonry/builders/fixtures/exclude-whl-include-sdist/pyproject.toml
@@ -0,0 +1,17 @@
+[tool.poetry]
+name = "exclude-whl-include-sdist"
+description = ""
+authors = []
+version = "0.1.0"
+exclude = ["exclude_whl_include_sdist/compiled", "exclude_whl_include_sdist/*.pyx"]
+include = [
+    { path = "exclude_whl_include_sdist/compiled/**/*", format = "sdist" },
+    { path = "exclude_whl_include_sdist/*.pyx", format = "sdist" }
+]
+
+[tool.poetry.dependencies]
+python = "^3.9"
+
+[build-system]
+requires = ["poetry-core>=1.0.0"]
+build-backend = "poetry.core.masonry.api"
diff --git a/tests/masonry/builders/test_complete.py b/tests/masonry/builders/test_complete.py
index 50e919552..d110443f8 100644
--- a/tests/masonry/builders/test_complete.py
+++ b/tests/masonry/builders/test_complete.py
@@ -556,3 +556,48 @@ def test_package_with_include(mocker):
         assert "package_with_include/__init__.py" in names
         assert "tests/__init__.py" not in names
         assert "src_package/__init__.py" in names
+
+
+def test_respect_format_for_explicit_included_files():
+    module_path = fixtures_dir / "exclude-whl-include-sdist"
+    builder = Builder(Factory().create_poetry(module_path))
+    builder.build(fmt="all")
+
+    sdist = module_path / "dist" / "exclude-whl-include-sdist-0.1.0.tar.gz"
+
+    assert sdist.exists()
+
+    with tarfile.open(str(sdist), "r") as tar:
+        names = tar.getnames()
+        assert (
+            "exclude-whl-include-sdist-0.1.0/exclude_whl_include_sdist/__init__.py"
+            in names
+        )
+        assert (
+            "exclude-whl-include-sdist-0.1.0/exclude_whl_include_sdist/compiled/source.c"
+            in names
+        )
+        assert (
+            "exclude-whl-include-sdist-0.1.0/exclude_whl_include_sdist/compiled/source.h"
+            in names
+        )
+        assert (
+            "exclude-whl-include-sdist-0.1.0/exclude_whl_include_sdist/cython_code.pyx"
+            in names
+        )
+        assert "exclude-whl-include-sdist-0.1.0/pyproject.toml" in names
+        assert "exclude-whl-include-sdist-0.1.0/setup.py" in names
+        assert "exclude-whl-include-sdist-0.1.0/PKG-INFO" in names
+
+    whl = module_path / "dist" / "exclude_whl_include_sdist-0.1.0-py3-none-any.whl"
+
+    assert whl.exists()
+
+    with zipfile.ZipFile(str(whl)) as z:
+        names = z.namelist()
+        assert "exclude_whl_include_sdist/__init__.py" in names
+        assert "exclude_whl_include_sdist/compiled/source.c" not in names
+        assert "exclude_whl_include_sdist/compiled/source.h" not in names
+        assert "exclude_whl_include_sdist/cython_code.pyx" not in names
+
+    pass