diff --git a/src/core/context.ts b/src/core/context.ts
index 3fdfafb7..37f205a1 100644
--- a/src/core/context.ts
+++ b/src/core/context.ts
@@ -8,7 +8,7 @@ import { DIRECTIVE_IMPORT_PREFIX } from './constants'
 import { getNameFromFilePath, matchGlobs, normalizeComponetInfo, parseId, pascalCase, resolveAlias } from './utils'
 import { resolveOptions } from './options'
 import { searchComponents } from './fs/glob'
-import { generateDeclaration } from './declaration'
+import { writeDeclaration } from './declaration'
 import transformer from './transformer'
 
 const debug = {
@@ -27,6 +27,7 @@ export class Context {
   private _componentNameMap: Record<string, ComponentInfo> = {}
   private _componentUsageMap: Record<string, Set<string>> = {}
   private _componentCustomMap: Record<string, ComponentInfo> = {}
+  private _directiveCustomMap: Record<string, ComponentInfo> = {}
   private _server: ViteDevServer | undefined
 
   root = process.cwd()
@@ -37,7 +38,10 @@ export class Context {
     private rawOptions: Options,
   ) {
     this.options = resolveOptions(rawOptions, this.root)
-    this.generateDeclaration = throttle(500, false, this.generateDeclaration.bind(this))
+    this.generateDeclaration
+      = throttle(500, false, this._generateDeclaration.bind(this)) as
+      // `throttle` will omit return value.
+      ((removeUnused?: boolean) => void)
     this.setTransformer(this.options.transformer)
   }
 
@@ -147,6 +151,11 @@ export class Context {
       this._componentCustomMap[info.as] = info
   }
 
+  addCustomDirectives(info: ComponentInfo) {
+    if (info.as)
+      this._directiveCustomMap[info.as] = info
+  }
+
   removeComponents(paths: string | string[]) {
     debug.components('remove', paths)
 
@@ -220,24 +229,26 @@ export class Context {
         continue
 
       const result = await resolver.resolve(type === 'directive' ? name.slice(DIRECTIVE_IMPORT_PREFIX.length) : name)
-      if (result) {
-        if (typeof result === 'string') {
-          info = {
-            as: name,
-            from: result,
-          }
-          this.addCustomComponents(info)
-          return info
+      if (!result)
+        continue
+
+      if (typeof result === 'string') {
+        info = {
+          as: name,
+          from: result,
         }
-        else {
-          info = {
-            as: name,
-            ...normalizeComponetInfo(result),
-          }
-          this.addCustomComponents(info)
-          return info
+      }
+      else {
+        info = {
+          as: name,
+          ...normalizeComponetInfo(result),
         }
       }
+      if (type === 'component')
+        this.addCustomComponents(info)
+      else if (type === 'directive')
+        this.addCustomDirectives(info)
+      return info
     }
 
     return undefined
@@ -260,9 +271,6 @@ export class Context {
    * This search for components in with the given options.
    * Will be called multiple times to ensure file loaded,
    * should normally run only once.
-   *
-   * @param ctx
-   * @param force
    */
   searchGlob() {
     if (this._searched)
@@ -273,14 +281,16 @@ export class Context {
     this._searched = true
   }
 
-  generateDeclaration() {
+  _generateDeclaration(removeUnused = !this._server) {
     if (!this.options.dts)
       return
 
     debug.decleration('generating')
-    generateDeclaration(this, this.options.root, this.options.dts, !this._server)
+    return writeDeclaration(this, this.options.dts, removeUnused)
   }
 
+  generateDeclaration
+
   get componentNameMap() {
     return this._componentNameMap
   }
@@ -288,4 +298,8 @@ export class Context {
   get componentCustomMap() {
     return this._componentCustomMap
   }
+
+  get directiveCustomMap() {
+    return this._directiveCustomMap
+  }
 }
diff --git a/src/core/declaration.ts b/src/core/declaration.ts
index 16899409..9922d6d4 100644
--- a/src/core/declaration.ts
+++ b/src/core/declaration.ts
@@ -1,76 +1,153 @@
 import { dirname, isAbsolute, relative } from 'path'
-import { existsSync, promises as fs } from 'fs'
+import { existsSync } from 'fs'
+import { readFile, writeFile } from 'fs/promises'
 import { notNullish, slash } from '@antfu/utils'
+import type { ComponentInfo } from '../../dist'
+import type { Options } from '../types'
 import type { Context } from './context'
 import { getTransformedPath } from './utils'
 import { resolveTypeImports } from './type-imports/detect'
 
-export function parseDeclaration(code: string): Record<string, string> {
+const multilineCommentsRE = /\/\*.*?\*\//gms
+const singlelineCommentsRE = /\/\/.*$/gm
+
+function extractImports(code: string) {
+  return Object.fromEntries(Array.from(code.matchAll(/['"]?([\S]+?)['"]?\s*:\s*(.+?)[,;\n]/g)).map(i => [i[1], i[2]]))
+}
+
+export function parseDeclaration(code: string): DeclarationImports | undefined {
   if (!code)
-    return {}
-  return Object.fromEntries(Array.from(code.matchAll(/(?<!\/\/)\s+\s+['"]?(.+?)['"]?:\s(.+?)\n/g)).map(i => [i[1], i[2]]))
+    return
+
+  code = code
+    .replace(multilineCommentsRE, '')
+    .replace(singlelineCommentsRE, '')
+
+  const imports: DeclarationImports = {
+    component: {},
+    directive: {},
+  }
+  const componentDeclaration = /export\s+interface\s+GlobalComponents\s*{(.*?)}/s.exec(code)?.[0]
+  if (componentDeclaration)
+    imports.component = extractImports(componentDeclaration)
+
+  const directiveDeclaration = /export\s+interface\s+ComponentCustomProperties\s*{(.*?)}/s.exec(code)?.[0]
+  if (directiveDeclaration)
+    imports.directive = extractImports(directiveDeclaration)
+
+  return imports
+}
+
+/**
+ * Converts `ComponentInfo` to an array
+ *
+ * `[name, "typeof import(path)[importName]"]`
+ */
+function stringifyComponentInfo(filepath: string, { from: path, as: name, name: importName }: ComponentInfo, importPathTransform?: Options['importPathTransform']): [string, string] | undefined {
+  if (!name)
+    return undefined
+  path = getTransformedPath(path, importPathTransform)
+  const related = isAbsolute(path)
+    ? `./${relative(dirname(filepath), path)}`
+    : path
+  const entry = `typeof import('${slash(related)}')['${importName || 'default'}']`
+  return [name, entry]
+}
+
+/**
+ * Converts array of `ComponentInfo` to an import map
+ *
+ * `{ name: "typeof import(path)[importName]", ... }`
+ */
+export function stringifyComponentsInfo(filepath: string, components: ComponentInfo[], importPathTransform?: Options['importPathTransform']): Record<string, string> {
+  return Object.fromEntries(
+    components.map(info => stringifyComponentInfo(filepath, info, importPathTransform))
+      .filter(notNullish),
+  )
 }
 
-export async function generateDeclaration(ctx: Context, root: string, filepath: string, removeUnused = false): Promise<void> {
-  const items = [
+export interface DeclarationImports {
+  component: Record<string, string>
+  directive: Record<string, string>
+}
+
+export function getDeclarationImports(ctx: Context, filepath: string): DeclarationImports | undefined {
+  const component = stringifyComponentsInfo(filepath, [
     ...Object.values({
       ...ctx.componentNameMap,
       ...ctx.componentCustomMap,
     }),
     ...resolveTypeImports(ctx.options.types),
-  ]
-  const imports: Record<string, string> = Object.fromEntries(
-    items.map(({ from: path, as: name, name: importName }) => {
-      if (!name)
-        return undefined
-      path = getTransformedPath(path, ctx)
-      const related = isAbsolute(path)
-        ? `./${relative(dirname(filepath), path)}`
-        : path
-
-      let entry = `typeof import('${slash(related)}')`
-      if (importName)
-        entry += `['${importName}']`
-      else
-        entry += '[\'default\']'
-      return [name, entry]
-    })
-      .filter(notNullish),
+  ], ctx.options.importPathTransform)
+
+  const directive = stringifyComponentsInfo(
+    filepath,
+    Object.values(ctx.directiveCustomMap),
+    ctx.options.importPathTransform,
   )
 
-  if (!Object.keys(imports).length)
+  if (
+    (Object.keys(component).length + Object.keys(directive).length) === 0
+  )
     return
 
-  const originalContent = existsSync(filepath) ? await fs.readFile(filepath, 'utf-8') : ''
-
-  const originalImports = parseDeclaration(originalContent)
+  return { component, directive }
+}
 
-  const lines = Object.entries({
-    ...originalImports,
-    ...imports,
-  })
-    .sort((a, b) => a[0].localeCompare(b[0]))
-    .filter(([name]) => removeUnused ? items.find(i => i.as === name) : true)
+export function stringifyDeclarationImports(imports: Record<string, string>) {
+  return Object.entries(imports)
+    .sort(([a], [b]) => a.localeCompare(b))
     .map(([name, v]) => {
       if (!/^\w+$/.test(name))
         name = `'${name}'`
       return `${name}: ${v}`
     })
+}
+
+export function getDeclaration(ctx: Context, filepath: string, originalImports?: DeclarationImports) {
+  const imports = getDeclarationImports(ctx, filepath)
+  if (!imports)
+    return
+
+  const declarations = {
+    component: stringifyDeclarationImports({ ...originalImports?.component, ...imports.component }),
+    directive: stringifyDeclarationImports({ ...originalImports?.directive, ...imports.directive }),
+  }
 
-  const code = `// generated by unplugin-vue-components
+  let code = `// generated by unplugin-vue-components
 // We suggest you to commit this file into source control
 // Read more: https://github.com/vuejs/core/pull/3399
 import '@vue/runtime-core'
 
-declare module '@vue/runtime-core' {
+export {}
+
+declare module '@vue/runtime-core' {`
+
+  if (Object.keys(declarations.component).length > 0) {
+    code += `
   export interface GlobalComponents {
-    ${lines.join('\n    ')}
+    ${declarations.component.join('\n    ')}
+  }
+`
   }
+  if (Object.keys(declarations.directive).length > 0) {
+    code += `
+  export interface ComponentCustomProperties {
+    ${declarations.directive.join('\n    ')}
+  }`
+  }
+  code += '\n}\n'
+  return code
 }
 
-export {}
-`
+export async function writeDeclaration(ctx: Context, filepath: string, removeUnused = false) {
+  const originalContent = existsSync(filepath) ? await readFile(filepath, 'utf-8') : ''
+  const originalImports = removeUnused ? undefined : parseDeclaration(originalContent)
+
+  const code = getDeclaration(ctx, filepath, originalImports)
+  if (!code)
+    return
 
   if (code !== originalContent)
-    await fs.writeFile(filepath, code, 'utf-8')
+    await writeFile(filepath, code, 'utf-8')
 }
diff --git a/src/core/utils.ts b/src/core/utils.ts
index 03bb947d..39cec494 100644
--- a/src/core/utils.ts
+++ b/src/core/utils.ts
@@ -6,7 +6,7 @@ import {
   getPackageInfo,
   isPackageExists,
 } from 'local-pkg'
-import type { ComponentInfo, ImportInfo, ImportInfoLegacy, ResolvedOptions } from '../types'
+import type { ComponentInfo, ImportInfo, ImportInfoLegacy, Options, ResolvedOptions } from '../types'
 import type { Context } from './context'
 import { DISABLE_COMMENT } from './constants'
 
@@ -64,9 +64,9 @@ export function matchGlobs(filepath: string, globs: string[]) {
   return false
 }
 
-export function getTransformedPath(path: string, ctx: Context): string {
-  if (ctx.options.importPathTransform) {
-    const result = ctx.options.importPathTransform(path)
+export function getTransformedPath(path: string, importPathTransform?: Options['importPathTransform']): string {
+  if (importPathTransform) {
+    const result = importPathTransform(path)
     if (result != null)
       path = result
   }
@@ -98,7 +98,7 @@ export function normalizeComponetInfo(info: ImportInfo | ImportInfoLegacy | Comp
 }
 
 export function stringifyComponentImport({ as: name, from: path, name: importName, sideEffects }: ComponentInfo, ctx: Context) {
-  path = getTransformedPath(path, ctx)
+  path = getTransformedPath(path, ctx.options.importPathTransform)
 
   const imports = [
     stringifyImport({ as: name, from: path, name: importName }),
diff --git a/test/__snapshots__/dts.test.ts.snap b/test/__snapshots__/dts.test.ts.snap
new file mode 100644
index 00000000..f00f87fd
--- /dev/null
+++ b/test/__snapshots__/dts.test.ts.snap
@@ -0,0 +1,70 @@
+// Vitest Snapshot v1
+
+exports[`dts > getDeclaration 1`] = `
+"// generated by unplugin-vue-components
+// We suggest you to commit this file into source control
+// Read more: https://github.com/vuejs/core/pull/3399
+import '@vue/runtime-core'
+
+export {}
+
+declare module '@vue/runtime-core' {
+  export interface GlobalComponents {
+    RouterLink: typeof import('vue-router')['RouterLink']
+    RouterView: typeof import('vue-router')['RouterView']
+    TestComp: typeof import('test/component/TestComp')['default']
+  }
+
+  export interface ComponentCustomProperties {
+    vLoading: typeof import('test/directive/Loading')['default']
+  }
+}
+"
+`;
+
+exports[`dts > writeDeclaration - keep unused 1`] = `
+"// generated by unplugin-vue-components
+// We suggest you to commit this file into source control
+// Read more: https://github.com/vuejs/core/pull/3399
+import '@vue/runtime-core'
+
+export {}
+
+declare module '@vue/runtime-core' {
+  export interface GlobalComponents {
+    RouterLink: typeof import('vue-router')['RouterLink']
+    RouterView: typeof import('vue-router')['RouterView']
+    SomeComp: typeof import('test/component/SomeComp')['default']
+    TestComp: typeof import('test/component/TestComp')['default']
+  }
+
+  export interface ComponentCustomProperties {
+    vDirective: typeof import('foo')
+    vLoading: typeof import('test/directive/Loading')['default']
+    vSome: typeof import('test/directive/Some')['default']
+  }
+}
+"
+`;
+
+exports[`dts > writeDeclaration 1`] = `
+"// generated by unplugin-vue-components
+// We suggest you to commit this file into source control
+// Read more: https://github.com/vuejs/core/pull/3399
+import '@vue/runtime-core'
+
+export {}
+
+declare module '@vue/runtime-core' {
+  export interface GlobalComponents {
+    RouterLink: typeof import('vue-router')['RouterLink']
+    RouterView: typeof import('vue-router')['RouterView']
+    TestComp: typeof import('test/component/TestComp')['default']
+  }
+
+  export interface ComponentCustomProperties {
+    vLoading: typeof import('test/directive/Loading')['default']
+  }
+}
+"
+`;
diff --git a/test/dts.test.ts b/test/dts.test.ts
new file mode 100644
index 00000000..ccad2ce3
--- /dev/null
+++ b/test/dts.test.ts
@@ -0,0 +1,85 @@
+import { readFile, writeFile } from 'fs/promises'
+import path from 'path'
+import { describe, expect, test } from 'vitest'
+import type { ComponentResolver } from '../src'
+import { Context } from '../src/core/context'
+import { getDeclaration } from '../src/core/declaration'
+
+const resolver: ComponentResolver[] = [
+  {
+    type: 'component',
+    resolve: name => ({ from: `test/component/${name}` }),
+  },
+  {
+    type: 'directive',
+    resolve: name => ({ from: `test/directive/${name}` }),
+  },
+]
+
+describe('dts', () => {
+  test('getDeclaration', async () => {
+    const ctx = new Context({
+      resolvers: resolver,
+      directives: true,
+    })
+    const code = `
+const _component_test_comp = _resolveComponent("test-comp")
+const _directive_loading = _resolveDirective("loading")`
+    await ctx.transform(code, '')
+
+    const declarations = getDeclaration(ctx, 'test.d.ts')
+    expect(declarations).toMatchSnapshot()
+  })
+
+  test('writeDeclaration', async () => {
+    const filepath = path.resolve(__dirname, 'tmp/dts-test.d.ts')
+    const ctx = new Context({
+      resolvers: resolver,
+      directives: true,
+      dts: filepath,
+    })
+    const code = `
+const _component_test_comp = _resolveComponent("test-comp")
+const _directive_loading = _resolveDirective("loading")`
+    await ctx.transform(code, '')
+    await ctx._generateDeclaration()
+
+    expect(await readFile(filepath, 'utf-8')).matchSnapshot()
+  })
+
+  test('writeDeclaration - keep unused', async () => {
+    const filepath = path.resolve(__dirname, 'tmp/dts-keep-unused.d.ts')
+    await writeFile(
+      filepath,
+      `
+declare module '@vue/runtime-core' {
+  export interface GlobalComponents {
+    SomeComp: typeof import('test/component/SomeComp')['default']
+    TestComp: typeof import('test/component/OldComp')['default']
+  }
+  export   interface   ComponentCustomProperties{
+    // with comment: b
+    // a:
+    vSome: typeof import('test/directive/Some')['default'];vDirective:typeof import('foo')
+  }
+}`,
+      'utf-8',
+    )
+    const ctx = new Context({
+      resolvers: resolver,
+      directives: true,
+      dts: filepath,
+    })
+    const code = `
+const _component_test_comp = _resolveComponent("test-comp")
+const _directive_loading = _resolveDirective("loading")`
+    await ctx.transform(code, '')
+    await ctx._generateDeclaration(false)
+
+    const contents = await readFile(filepath, 'utf-8')
+    expect(contents).matchSnapshot()
+    expect(contents).not.toContain('OldComp')
+    expect(contents).not.toContain('comment')
+    expect(contents).toContain('vSome')
+  })
+})
diff --git a/test/tmp/.gitignore b/test/tmp/.gitignore
new file mode 100644
index 00000000..d6b7ef32
--- /dev/null
+++ b/test/tmp/.gitignore
@@ -0,0 +1,2 @@
+*
+!.gitignore