diff --git a/src/plugins/esm.ts b/src/plugins/esm.ts
index f410e51..421de51 100644
--- a/src/plugins/esm.ts
+++ b/src/plugins/esm.ts
@@ -31,7 +31,7 @@ const require = __cjs_mod__.createRequire(import.meta.url);
 `
 
 const ESMStaticImportRe =
-  /(?<!\/\/.*?)(?<=\s|^|;)import\s*([\s"']*(?<imports>[\p{L}\p{M}\w\t\n\r $*,/{}@.]+)from\s*)?["']\s*(?<specifier>(?<="\s*)[^"]*[^\s"](?=\s*")|(?<='\s*)[^']*[^\s'](?=\s*'))\s*["'][\s;]*/gmu
+  /(?<=^(|\s|;))import\s*([\s"']*(?<imports>[\p{L}\p{M}\w\t\n\r $*,/{}@.]+)from\s*)?["']\s*(?<specifier>(?<="\s*)[^"]*[^\s"](?=\s*")|(?<='\s*)[^']*[^\s'](?=\s*'))\s*["'][\s;]*/gmu
 
 interface StaticImport {
   end: number