diff --git a/airflow-core/tests/unit/cli/commands/test_dag_command.py b/airflow-core/tests/unit/cli/commands/test_dag_command.py
index 2c16be86af281..e13cc3a410e73 100644
--- a/airflow-core/tests/unit/cli/commands/test_dag_command.py
+++ b/airflow-core/tests/unit/cli/commands/test_dag_command.py
@@ -38,7 +38,6 @@
 from airflow.cli.commands import dag_command
 from airflow.exceptions import AirflowException
 from airflow.models import DagBag, DagModel, DagRun
-from airflow.models.baseoperator import BaseOperator
 from airflow.models.serialized_dag import SerializedDagModel
 from airflow.providers.standard.triggers.temporal import DateTimeTrigger, TimeDeltaTrigger
 from airflow.sdk import task
@@ -57,6 +56,11 @@
 )
 from unit.models import TEST_DAGS_FOLDER
 
+try:
+    from airflow.sdk import BaseOperator
+except ImportError:
+    from airflow.models.baseoperator import BaseOperator  # type: ignore[no-redef]
+
 DEFAULT_DATE = timezone.make_aware(datetime(2015, 1, 1), timezone=timezone.utc)
 if pendulum.__version__.startswith("3"):
     DEFAULT_DATE_REPR = DEFAULT_DATE.isoformat(sep=" ")
diff --git a/airflow-core/tests/unit/cluster_policies/__init__.py b/airflow-core/tests/unit/cluster_policies/__init__.py
index 88b1d329b70ed..e9c380838e90d 100644
--- a/airflow-core/tests/unit/cluster_policies/__init__.py
+++ b/airflow-core/tests/unit/cluster_policies/__init__.py
@@ -24,7 +24,7 @@
 
 from airflow.configuration import conf
 from airflow.exceptions import AirflowClusterPolicySkipDag, AirflowClusterPolicyViolation
-from airflow.sdk.bases.operator import BaseOperator
+from airflow.sdk import BaseOperator
 
 if TYPE_CHECKING:
     from airflow.models.dag import DAG
diff --git a/devel-common/src/tests_common/test_utils/mock_operators.py b/devel-common/src/tests_common/test_utils/mock_operators.py
index d4fd43421f6d3..6082521b19066 100644
--- a/devel-common/src/tests_common/test_utils/mock_operators.py
+++ b/devel-common/src/tests_common/test_utils/mock_operators.py
@@ -21,17 +21,17 @@
 
 import attr
 
-from airflow.models.baseoperator import BaseOperator
-
 from tests_common.test_utils.compat import BaseOperatorLink
 from tests_common.test_utils.version_compat import AIRFLOW_V_3_0_PLUS
 
 if TYPE_CHECKING:
     from airflow.sdk.definitions.context import Context
 
-if AIRFLOW_V_3_0_PLUS:
+try:
     from airflow.models.xcom import XComModel as XCom
-else:
+    from airflow.sdk import BaseOperator
+except ImportError:
+    from airflow.models.baseoperator import BaseOperator  # type: ignore[no-redef]
     from airflow.models.xcom import XCom  # type: ignore[no-redef]
 
 
diff --git a/devel-common/src/tests_common/test_utils/version_compat.py b/devel-common/src/tests_common/test_utils/version_compat.py
index 2e4214f280a89..50d50d2a1cc7e 100644
--- a/devel-common/src/tests_common/test_utils/version_compat.py
+++ b/devel-common/src/tests_common/test_utils/version_compat.py
@@ -37,12 +37,16 @@ def get_base_airflow_version_tuple() -> tuple[int, int, int]:
 AIRFLOW_V_3_0_3_PLUS = get_base_airflow_version_tuple() >= (3, 0, 3)
 AIRFLOW_V_3_1_PLUS = get_base_airflow_version_tuple() >= (3, 1, 0)
 
+
 if AIRFLOW_V_3_1_PLUS:
+    from airflow.sdk import PokeReturnValue, timezone
     from airflow.sdk.bases.xcom import BaseXCom
     from airflow.sdk.definitions._internal.decorators import remove_task_decorator
 
     XCOM_RETURN_KEY = BaseXCom.XCOM_RETURN_KEY
 else:
+    from airflow.sensors.base import PokeReturnValue  # type: ignore[no-redef]
+    from airflow.utils import timezone  # type: ignore[attr-defined,no-redef]
     from airflow.utils.decorators import remove_task_decorator  # type: ignore[no-redef]
     from airflow.utils.xcom import XCOM_RETURN_KEY  # type: ignore[no-redef]
 
@@ -66,5 +70,7 @@ def get_sqlalchemy_version_tuple() -> tuple[int, int, int]:
     "SQLALCHEMY_V_1_4",
     "SQLALCHEMY_V_2_0",
     "XCOM_RETURN_KEY",
+    "PokeReturnValue",
     "remove_task_decorator",
+    "timezone",
 ]
diff --git a/performance/tests/test_performance_dag.py b/performance/tests/test_performance_dag.py
index 387a9faf8c481..6cc72215d9750 100644
--- a/performance/tests/test_performance_dag.py
+++ b/performance/tests/test_performance_dag.py
@@ -22,9 +22,10 @@
 
 import json
 import os
+import re
 
 import pytest
-import re
+
 from airflow.configuration import conf
 from airflow.models import DagBag
 from airflow.utils.trigger_rule import TriggerRule
diff --git a/providers/openlineage/src/airflow/providers/openlineage/utils/utils.py b/providers/openlineage/src/airflow/providers/openlineage/utils/utils.py
index 2316cd3c13dbc..a3dd26d686bca 100644
--- a/providers/openlineage/src/airflow/providers/openlineage/utils/utils.py
+++ b/providers/openlineage/src/airflow/providers/openlineage/utils/utils.py
@@ -70,8 +70,7 @@
 
     from airflow.models import TaskInstance
     from airflow.providers.common.compat.assets import Asset
-    from airflow.sdk import DAG
-    from airflow.sdk.bases.operator import BaseOperator
+    from airflow.sdk import DAG, BaseOperator
     from airflow.sdk.definitions.mappedoperator import MappedOperator
     from airflow.sdk.execution_time.secrets_masker import (
         Redactable,
@@ -83,8 +82,7 @@
     from airflow.utils.state import DagRunState, TaskInstanceState
 else:
     try:
-        from airflow.sdk import DAG
-        from airflow.sdk.bases.operator import BaseOperator
+        from airflow.sdk import DAG, BaseOperator
         from airflow.sdk.definitions.mappedoperator import MappedOperator
     except ImportError:
         from airflow.models import DAG, BaseOperator, MappedOperator
diff --git a/providers/openlineage/tests/unit/openlineage/extractors/test_manager.py b/providers/openlineage/tests/unit/openlineage/extractors/test_manager.py
index 100ac520d3d84..f18f7e22a9ef6 100644
--- a/providers/openlineage/tests/unit/openlineage/extractors/test_manager.py
+++ b/providers/openlineage/tests/unit/openlineage/extractors/test_manager.py
@@ -69,9 +69,8 @@ def hook_lineage_collector():
 
 
 if AIRFLOW_V_3_0_PLUS:
-    from airflow.sdk import ObjectStoragePath
+    from airflow.sdk import BaseOperator, ObjectStoragePath
     from airflow.sdk.api.datamodels._generated import TaskInstance as SDKTaskInstance
-    from airflow.sdk.bases.operator import BaseOperator
     from airflow.sdk.execution_time import task_runner
     from airflow.sdk.execution_time.comms import StartupDetails
     from airflow.sdk.execution_time.task_runner import RuntimeTaskInstance, parse
diff --git a/providers/openlineage/tests/unit/openlineage/plugins/test_macros.py b/providers/openlineage/tests/unit/openlineage/plugins/test_macros.py
index 2bfa74eb27fcd..a0b090ec53813 100644
--- a/providers/openlineage/tests/unit/openlineage/plugins/test_macros.py
+++ b/providers/openlineage/tests/unit/openlineage/plugins/test_macros.py
@@ -114,7 +114,7 @@ def test_lineage_parent_id(mock_run_id):
 @pytest.mark.skipif(not AIRFLOW_V_3_0_PLUS, reason="Test only for Airflow 3.0+")
 def test_lineage_root_run_id_with_runtime_task_instance(create_runtime_ti):
     """Test lineage_root_run_id with real RuntimeTaskInstance object doesn't throw AttributeError."""
-    from airflow.sdk.bases.operator import BaseOperator
+    from airflow.sdk import BaseOperator
 
     task = BaseOperator(task_id="test_task")
 
diff --git a/providers/standard/src/airflow/providers/standard/example_dags/example_external_task_parent_deferrable.py b/providers/standard/src/airflow/providers/standard/example_dags/example_external_task_parent_deferrable.py
index ffc04fabdf5ac..5b55fe566d722 100644
--- a/providers/standard/src/airflow/providers/standard/example_dags/example_external_task_parent_deferrable.py
+++ b/providers/standard/src/airflow/providers/standard/example_dags/example_external_task_parent_deferrable.py
@@ -20,7 +20,11 @@
 from airflow.providers.standard.operators.empty import EmptyOperator
 from airflow.providers.standard.operators.trigger_dagrun import TriggerDagRunOperator
 from airflow.providers.standard.sensors.external_task import ExternalTaskSensor
-from airflow.utils.timezone import datetime
+
+try:
+    from airflow.sdk.timezone import datetime
+except ImportError:
+    from airflow.utils.timezone import datetime  # type: ignore[no-redef]
 
 with DAG(
     dag_id="example_external_task",
diff --git a/providers/standard/src/airflow/providers/standard/sensors/time.py b/providers/standard/src/airflow/providers/standard/sensors/time.py
index 6d72c29fb4a81..0af548733da02 100644
--- a/providers/standard/src/airflow/providers/standard/sensors/time.py
+++ b/providers/standard/src/airflow/providers/standard/sensors/time.py
@@ -42,7 +42,10 @@ class StartTriggerArgs:  # type: ignore[no-redef]
         timeout: datetime.timedelta | None = None
 
 
-from airflow.utils import timezone
+try:
+    from airflow.sdk import timezone
+except ImportError:
+    from airflow.utils import timezone  # type: ignore[attr-defined,no-redef]
 
 if TYPE_CHECKING:
     try:
diff --git a/providers/standard/tests/unit/standard/sensors/test_date_time.py b/providers/standard/tests/unit/standard/sensors/test_date_time.py
index 188237a957bd4..48be29f8ef891 100644
--- a/providers/standard/tests/unit/standard/sensors/test_date_time.py
+++ b/providers/standard/tests/unit/standard/sensors/test_date_time.py
@@ -25,7 +25,8 @@
 from airflow import macros
 from airflow.models.dag import DAG
 from airflow.providers.standard.sensors.date_time import DateTimeSensor
-from airflow.utils import timezone
+
+from tests_common.test_utils.version_compat import timezone
 
 DEFAULT_DATE = timezone.datetime(2015, 1, 1)
 
diff --git a/providers/standard/tests/unit/standard/sensors/test_python.py b/providers/standard/tests/unit/standard/sensors/test_python.py
index c363af3a9c4c7..4d3ede65f89ec 100644
--- a/providers/standard/tests/unit/standard/sensors/test_python.py
+++ b/providers/standard/tests/unit/standard/sensors/test_python.py
@@ -24,8 +24,8 @@
 
 from airflow.exceptions import AirflowSensorTimeout
 from airflow.providers.standard.sensors.python import PythonSensor
-from airflow.sensors.base import PokeReturnValue
 
+from tests_common.test_utils.version_compat import PokeReturnValue
 from unit.standard.operators.test_python import BasePythonTest
 
 pytestmark = pytest.mark.db_test
diff --git a/providers/standard/tests/unit/standard/sensors/test_time_delta.py b/providers/standard/tests/unit/standard/sensors/test_time_delta.py
index 3ba3d14d0dec5..8e85be40f9c3f 100644
--- a/providers/standard/tests/unit/standard/sensors/test_time_delta.py
+++ b/providers/standard/tests/unit/standard/sensors/test_time_delta.py
@@ -19,7 +19,6 @@
 
 from datetime import timedelta
 from typing import Any
-from unittest import mock
 
 import pendulum
 import pytest
@@ -34,16 +33,14 @@
     WaitSensor,
 )
 from airflow.providers.standard.triggers.temporal import DateTimeTrigger
-from airflow.utils import timezone
-from airflow.utils.timezone import datetime
 from airflow.utils.types import DagRunType
 
 from tests_common.test_utils import db
-from tests_common.test_utils.version_compat import AIRFLOW_V_3_0_PLUS
+from tests_common.test_utils.version_compat import AIRFLOW_V_3_0_PLUS, timezone
 
 pytestmark = pytest.mark.db_test
 
-DEFAULT_DATE = datetime(2015, 1, 1)
+DEFAULT_DATE = timezone.datetime(2015, 1, 1)
 DEV_NULL = "/dev/null"
 TEST_DAG_ID = "unit_tests"
 
@@ -64,13 +61,13 @@ def setup_method(self):
         self.dagbag = DagBag(dag_folder=DEV_NULL, include_examples=False)
         self.dag = DAG(TEST_DAG_ID, schedule=timedelta(days=1), start_date=DEFAULT_DATE)
 
-    def test_timedelta_sensor(self):
+    def test_timedelta_sensor(self, mocker):
         op = TimeDeltaSensor(task_id="timedelta_sensor_check", delta=timedelta(seconds=2), dag=self.dag)
-        op.execute({"dag_run": mock.MagicMock(run_after=DEFAULT_DATE), "data_interval_end": DEFAULT_DATE})
+        op.execute({"dag_run": mocker.MagicMock(run_after=DEFAULT_DATE), "data_interval_end": DEFAULT_DATE})
 
 
 @pytest.mark.parametrize(
-    "run_after, interval_end",
+    ("run_after", "interval_end"),
     [
         (timezone.utcnow() + timedelta(days=1), timezone.utcnow() + timedelta(days=2)),
         (timezone.utcnow() + timedelta(days=1), None),
@@ -108,7 +105,7 @@ def test_timedelta_sensor_run_after_vs_interval(run_after, interval_end, dag_mak
 
 
 @pytest.mark.parametrize(
-    "run_after, interval_end",
+    ("run_after", "interval_end"),
     [
         (timezone.utcnow() + timedelta(days=1), timezone.utcnow() + timedelta(days=2)),
         (timezone.utcnow() + timedelta(days=1), None),
@@ -168,8 +165,8 @@ def setup_method(self):
         "should_defer",
         [False, True],
     )
-    @mock.patch(DEFER_PATH)
-    def test_timedelta_sensor(self, defer_mock, should_defer):
+    def test_timedelta_sensor(self, mocker, should_defer):
+        defer_mock = mocker.patch(DEFER_PATH)
         delta = timedelta(hours=1)
         with pytest.warns(AirflowProviderDeprecationWarning):
             op = TimeDeltaSensorAsync(task_id="timedelta_sensor_check", delta=delta, dag=self.dag)
@@ -187,9 +184,9 @@ def test_timedelta_sensor(self, defer_mock, should_defer):
         "should_defer",
         [False, True],
     )
-    @mock.patch(DEFER_PATH)
-    @mock.patch("airflow.providers.standard.sensors.time_delta.sleep")
-    def test_wait_sensor(self, sleep_mock, defer_mock, should_defer):
+    def test_wait_sensor(self, mocker, should_defer):
+        defer_mock = mocker.patch(DEFER_PATH)
+        sleep_mock = mocker.patch("airflow.providers.standard.sensors.time_delta.sleep")
         wait_time = timedelta(seconds=30)
         op = WaitSensor(
             task_id="wait_sensor_check", time_to_wait=wait_time, dag=self.dag, deferrable=should_defer
@@ -203,7 +200,7 @@ def test_wait_sensor(self, sleep_mock, defer_mock, should_defer):
                 sleep_mock.assert_called_once_with(30)
 
     @pytest.mark.parametrize(
-        "run_after, interval_end",
+        ("run_after", "interval_end"),
         [
             (timezone.utcnow() + timedelta(days=1), timezone.utcnow() + timedelta(days=2)),
             (timezone.utcnow() + timedelta(days=1), None),
diff --git a/providers/standard/tests/unit/standard/sensors/test_weekday.py b/providers/standard/tests/unit/standard/sensors/test_weekday.py
index b86349a032e93..3f7fa41ea26e1 100644
--- a/providers/standard/tests/unit/standard/sensors/test_weekday.py
+++ b/providers/standard/tests/unit/standard/sensors/test_weekday.py
@@ -26,18 +26,16 @@
 from airflow.models.dag import DAG
 from airflow.providers.standard.sensors.weekday import DayOfWeekSensor
 from airflow.providers.standard.utils.weekday import WeekDay
-from airflow.utils import timezone
-from airflow.utils.timezone import datetime
 
 from tests_common.test_utils import db
-from tests_common.test_utils.version_compat import AIRFLOW_V_3_0_PLUS
+from tests_common.test_utils.version_compat import AIRFLOW_V_3_0_PLUS, timezone
 
 pytestmark = pytest.mark.db_test
 
 
-DEFAULT_DATE = datetime(2018, 12, 10)
-WEEKDAY_DATE = datetime(2018, 12, 20)
-WEEKEND_DATE = datetime(2018, 12, 22)
+DEFAULT_DATE = timezone.datetime(2018, 12, 10)
+WEEKDAY_DATE = timezone.datetime(2018, 12, 20)
+WEEKEND_DATE = timezone.datetime(2018, 12, 22)
 TEST_DAG_ID = "weekday_sensor_dag"
 DEV_NULL = "/dev/null"
 TEST_CASE_WEEKDAY_SENSOR_TRUE = {
diff --git a/pyproject.toml b/pyproject.toml
index d80c449f782b2..dbec1e042423e 100644
--- a/pyproject.toml
+++ b/pyproject.toml
@@ -754,6 +754,7 @@ testing = ["dev", "providers.tests", "tests_common", "tests", "system", "unit",
 "kubernetes-tests/*" = ["D", "TID253", "S101", "TRY002"]
 "helm-tests/*" = ["D", "TID253", "S101", "TRY002"]
 "providers/**/tests/*" = ["D", "TID253", "S101", "TRY002"]
+"performance/tests/*" = ["S101"]
 
 # All of the modules which have an extra license header (i.e. that we copy from another project) need to
 # ignore E402 -- module level import not at top level