diff --git a/src/compiler/emitter.ts b/src/compiler/emitter.ts
index 7e3ee93f2f64d..8e474546ec9f7 100644
--- a/src/compiler/emitter.ts
+++ b/src/compiler/emitter.ts
@@ -4218,12 +4218,31 @@ var __awaiter = (this && this.__awaiter) || function (thisArg, _arguments, P, ge
 
             function emitVariableDeclaration(node: VariableDeclaration) {
                 if (isBindingPattern(node.name)) {
-                    if (languageVersion < ScriptTarget.ES6) {
-                        emitDestructuring(node, /*isAssignmentExpressionStatement*/ false);
-                    }
-                    else {
+                    const isExported = getCombinedNodeFlags(node) & NodeFlags.Export;
+                    if (languageVersion >= ScriptTarget.ES6 && (!isExported || modulekind === ModuleKind.ES6)) {
+                        // emit ES6 destructuring only if target module is ES6 or variable is not exported
+                        // exported variables in CJS/AMD are prefixed with 'exports.' so result javascript { exports.toString } = 1; is illegal
+
+                        const isTopLevelDeclarationInSystemModule =
+                            modulekind === ModuleKind.System &&
+                            shouldHoistVariable(node, /*checkIfSourceFileLevelDecl*/true);
+
+                        if (isTopLevelDeclarationInSystemModule) {
+                            // In System modules top level variables are hoisted
+                            // so variable declarations with destructuring are turned into destructuring assignments.
+                            // As a result, they will need parentheses to disambiguate object binding assignments from blocks.
+                            write("(");
+                        }
+
                         emit(node.name);
                         emitOptional(" = ", node.initializer);
+
+                        if (isTopLevelDeclarationInSystemModule) {
+                            write(")");
+                        }
+                    }
+                    else {
+                        emitDestructuring(node, /*isAssignmentExpressionStatement*/ false);
                     }
                 }
                 else {
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations1.js b/tests/baselines/reference/destructuringInVariableDeclarations1.js
new file mode 100644
index 0000000000000..707218b41e295
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations1.js
@@ -0,0 +1,13 @@
+//// [destructuringInVariableDeclarations1.ts]
+export let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+
+
+//// [destructuringInVariableDeclarations1.js]
+"use strict";
+exports.toString = (1).toString;
+{
+    let { toFixed } = 1;
+}
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations1.symbols b/tests/baselines/reference/destructuringInVariableDeclarations1.symbols
new file mode 100644
index 0000000000000..4043bcc734d4a
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations1.symbols
@@ -0,0 +1,8 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations1.ts ===
+export let { toString } = 1;
+>toString : Symbol(toString, Decl(destructuringInVariableDeclarations1.ts, 0, 12))
+{
+    let { toFixed } = 1;
+>toFixed : Symbol(toFixed, Decl(destructuringInVariableDeclarations1.ts, 2, 9))
+}
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations1.types b/tests/baselines/reference/destructuringInVariableDeclarations1.types
new file mode 100644
index 0000000000000..84a60c844a36d
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations1.types
@@ -0,0 +1,10 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations1.ts ===
+export let { toString } = 1;
+>toString : (radix?: number) => string
+>1 : number
+{
+    let { toFixed } = 1;
+>toFixed : (fractionDigits?: number) => string
+>1 : number
+}
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations2.js b/tests/baselines/reference/destructuringInVariableDeclarations2.js
new file mode 100644
index 0000000000000..9c1366bd8e05c
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations2.js
@@ -0,0 +1,14 @@
+//// [destructuringInVariableDeclarations2.ts]
+let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+export {};
+
+
+//// [destructuringInVariableDeclarations2.js]
+"use strict";
+let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations2.symbols b/tests/baselines/reference/destructuringInVariableDeclarations2.symbols
new file mode 100644
index 0000000000000..f05ddf0c75854
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations2.symbols
@@ -0,0 +1,9 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations2.ts ===
+let { toString } = 1;
+>toString : Symbol(toString, Decl(destructuringInVariableDeclarations2.ts, 0, 5))
+{
+    let { toFixed } = 1;
+>toFixed : Symbol(toFixed, Decl(destructuringInVariableDeclarations2.ts, 2, 9))
+}
+export {};
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations2.types b/tests/baselines/reference/destructuringInVariableDeclarations2.types
new file mode 100644
index 0000000000000..b7456d3028509
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations2.types
@@ -0,0 +1,11 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations2.ts ===
+let { toString } = 1;
+>toString : (radix?: number) => string
+>1 : number
+{
+    let { toFixed } = 1;
+>toFixed : (fractionDigits?: number) => string
+>1 : number
+}
+export {};
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations3.js b/tests/baselines/reference/destructuringInVariableDeclarations3.js
new file mode 100644
index 0000000000000..8da039fe98edc
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations3.js
@@ -0,0 +1,15 @@
+//// [destructuringInVariableDeclarations3.ts]
+export let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+
+
+//// [destructuringInVariableDeclarations3.js]
+define(["require", "exports"], function (require, exports) {
+    "use strict";
+    exports.toString = (1).toString;
+    {
+        let { toFixed } = 1;
+    }
+});
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations3.symbols b/tests/baselines/reference/destructuringInVariableDeclarations3.symbols
new file mode 100644
index 0000000000000..84b131a8ad00b
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations3.symbols
@@ -0,0 +1,8 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations3.ts ===
+export let { toString } = 1;
+>toString : Symbol(toString, Decl(destructuringInVariableDeclarations3.ts, 0, 12))
+{
+    let { toFixed } = 1;
+>toFixed : Symbol(toFixed, Decl(destructuringInVariableDeclarations3.ts, 2, 9))
+}
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations3.types b/tests/baselines/reference/destructuringInVariableDeclarations3.types
new file mode 100644
index 0000000000000..970d6deb1edac
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations3.types
@@ -0,0 +1,10 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations3.ts ===
+export let { toString } = 1;
+>toString : (radix?: number) => string
+>1 : number
+{
+    let { toFixed } = 1;
+>toFixed : (fractionDigits?: number) => string
+>1 : number
+}
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations4.js b/tests/baselines/reference/destructuringInVariableDeclarations4.js
new file mode 100644
index 0000000000000..d4b30405143b9
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations4.js
@@ -0,0 +1,16 @@
+//// [destructuringInVariableDeclarations4.ts]
+let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+export {};
+
+
+//// [destructuringInVariableDeclarations4.js]
+define(["require", "exports"], function (require, exports) {
+    "use strict";
+    let { toString } = 1;
+    {
+        let { toFixed } = 1;
+    }
+});
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations4.symbols b/tests/baselines/reference/destructuringInVariableDeclarations4.symbols
new file mode 100644
index 0000000000000..e599d7c579315
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations4.symbols
@@ -0,0 +1,9 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations4.ts ===
+let { toString } = 1;
+>toString : Symbol(toString, Decl(destructuringInVariableDeclarations4.ts, 0, 5))
+{
+    let { toFixed } = 1;
+>toFixed : Symbol(toFixed, Decl(destructuringInVariableDeclarations4.ts, 2, 9))
+}
+export {};
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations4.types b/tests/baselines/reference/destructuringInVariableDeclarations4.types
new file mode 100644
index 0000000000000..628fe7a95620a
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations4.types
@@ -0,0 +1,11 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations4.ts ===
+let { toString } = 1;
+>toString : (radix?: number) => string
+>1 : number
+{
+    let { toFixed } = 1;
+>toFixed : (fractionDigits?: number) => string
+>1 : number
+}
+export {};
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations5.js b/tests/baselines/reference/destructuringInVariableDeclarations5.js
new file mode 100644
index 0000000000000..8938757adc2d0
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations5.js
@@ -0,0 +1,22 @@
+//// [destructuringInVariableDeclarations5.ts]
+export let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+
+
+//// [destructuringInVariableDeclarations5.js]
+(function (factory) {
+    if (typeof module === 'object' && typeof module.exports === 'object') {
+        var v = factory(require, exports); if (v !== undefined) module.exports = v;
+    }
+    else if (typeof define === 'function' && define.amd) {
+        define(["require", "exports"], factory);
+    }
+})(function (require, exports) {
+    "use strict";
+    exports.toString = (1).toString;
+    {
+        let { toFixed } = 1;
+    }
+});
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations5.symbols b/tests/baselines/reference/destructuringInVariableDeclarations5.symbols
new file mode 100644
index 0000000000000..6071992861744
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations5.symbols
@@ -0,0 +1,8 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations5.ts ===
+export let { toString } = 1;
+>toString : Symbol(toString, Decl(destructuringInVariableDeclarations5.ts, 0, 12))
+{
+    let { toFixed } = 1;
+>toFixed : Symbol(toFixed, Decl(destructuringInVariableDeclarations5.ts, 2, 9))
+}
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations5.types b/tests/baselines/reference/destructuringInVariableDeclarations5.types
new file mode 100644
index 0000000000000..9a890916d1772
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations5.types
@@ -0,0 +1,10 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations5.ts ===
+export let { toString } = 1;
+>toString : (radix?: number) => string
+>1 : number
+{
+    let { toFixed } = 1;
+>toFixed : (fractionDigits?: number) => string
+>1 : number
+}
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations6.js b/tests/baselines/reference/destructuringInVariableDeclarations6.js
new file mode 100644
index 0000000000000..b9dddb673cf57
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations6.js
@@ -0,0 +1,23 @@
+//// [destructuringInVariableDeclarations6.ts]
+let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+export {};
+
+
+//// [destructuringInVariableDeclarations6.js]
+(function (factory) {
+    if (typeof module === 'object' && typeof module.exports === 'object') {
+        var v = factory(require, exports); if (v !== undefined) module.exports = v;
+    }
+    else if (typeof define === 'function' && define.amd) {
+        define(["require", "exports"], factory);
+    }
+})(function (require, exports) {
+    "use strict";
+    let { toString } = 1;
+    {
+        let { toFixed } = 1;
+    }
+});
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations6.symbols b/tests/baselines/reference/destructuringInVariableDeclarations6.symbols
new file mode 100644
index 0000000000000..71072de351e40
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations6.symbols
@@ -0,0 +1,9 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations6.ts ===
+let { toString } = 1;
+>toString : Symbol(toString, Decl(destructuringInVariableDeclarations6.ts, 0, 5))
+{
+    let { toFixed } = 1;
+>toFixed : Symbol(toFixed, Decl(destructuringInVariableDeclarations6.ts, 2, 9))
+}
+export {};
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations6.types b/tests/baselines/reference/destructuringInVariableDeclarations6.types
new file mode 100644
index 0000000000000..cf1105b575a48
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations6.types
@@ -0,0 +1,11 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations6.ts ===
+let { toString } = 1;
+>toString : (radix?: number) => string
+>1 : number
+{
+    let { toFixed } = 1;
+>toFixed : (fractionDigits?: number) => string
+>1 : number
+}
+export {};
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations7.js b/tests/baselines/reference/destructuringInVariableDeclarations7.js
new file mode 100644
index 0000000000000..129a9db8d1594
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations7.js
@@ -0,0 +1,22 @@
+//// [destructuringInVariableDeclarations7.ts]
+export let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+
+
+//// [destructuringInVariableDeclarations7.js]
+System.register([], function(exports_1, context_1) {
+    "use strict";
+    var __moduleName = context_1 && context_1.id;
+    var toString;
+    return {
+        setters:[],
+        execute: function() {
+            exports_1("toString", toString = (1).toString);
+            {
+                let { toFixed } = 1;
+            }
+        }
+    }
+});
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations7.symbols b/tests/baselines/reference/destructuringInVariableDeclarations7.symbols
new file mode 100644
index 0000000000000..7fde898296bbb
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations7.symbols
@@ -0,0 +1,8 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations7.ts ===
+export let { toString } = 1;
+>toString : Symbol(toString, Decl(destructuringInVariableDeclarations7.ts, 0, 12))
+{
+    let { toFixed } = 1;
+>toFixed : Symbol(toFixed, Decl(destructuringInVariableDeclarations7.ts, 2, 9))
+}
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations7.types b/tests/baselines/reference/destructuringInVariableDeclarations7.types
new file mode 100644
index 0000000000000..c0c1b5712152d
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations7.types
@@ -0,0 +1,10 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations7.ts ===
+export let { toString } = 1;
+>toString : (radix?: number) => string
+>1 : number
+{
+    let { toFixed } = 1;
+>toFixed : (fractionDigits?: number) => string
+>1 : number
+}
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations8.js b/tests/baselines/reference/destructuringInVariableDeclarations8.js
new file mode 100644
index 0000000000000..bc19fa118f697
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations8.js
@@ -0,0 +1,23 @@
+//// [destructuringInVariableDeclarations8.ts]
+let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+export {};
+
+
+//// [destructuringInVariableDeclarations8.js]
+System.register([], function(exports_1, context_1) {
+    "use strict";
+    var __moduleName = context_1 && context_1.id;
+    var toString;
+    return {
+        setters:[],
+        execute: function() {
+            ({ toString } = 1);
+            {
+                let { toFixed } = 1;
+            }
+        }
+    }
+});
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations8.symbols b/tests/baselines/reference/destructuringInVariableDeclarations8.symbols
new file mode 100644
index 0000000000000..887ea4ffa4cf7
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations8.symbols
@@ -0,0 +1,9 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations8.ts ===
+let { toString } = 1;
+>toString : Symbol(toString, Decl(destructuringInVariableDeclarations8.ts, 0, 5))
+{
+    let { toFixed } = 1;
+>toFixed : Symbol(toFixed, Decl(destructuringInVariableDeclarations8.ts, 2, 9))
+}
+export {};
+
diff --git a/tests/baselines/reference/destructuringInVariableDeclarations8.types b/tests/baselines/reference/destructuringInVariableDeclarations8.types
new file mode 100644
index 0000000000000..ef376563551b4
--- /dev/null
+++ b/tests/baselines/reference/destructuringInVariableDeclarations8.types
@@ -0,0 +1,11 @@
+=== tests/cases/compiler/destructuringInVariableDeclarations8.ts ===
+let { toString } = 1;
+>toString : (radix?: number) => string
+>1 : number
+{
+    let { toFixed } = 1;
+>toFixed : (fractionDigits?: number) => string
+>1 : number
+}
+export {};
+
diff --git a/tests/cases/compiler/destructuringInVariableDeclarations1.ts b/tests/cases/compiler/destructuringInVariableDeclarations1.ts
new file mode 100644
index 0000000000000..275564c07c59d
--- /dev/null
+++ b/tests/cases/compiler/destructuringInVariableDeclarations1.ts
@@ -0,0 +1,6 @@
+// @target: es6
+// @module: commonjs
+export let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
diff --git a/tests/cases/compiler/destructuringInVariableDeclarations2.ts b/tests/cases/compiler/destructuringInVariableDeclarations2.ts
new file mode 100644
index 0000000000000..07190dddd5211
--- /dev/null
+++ b/tests/cases/compiler/destructuringInVariableDeclarations2.ts
@@ -0,0 +1,7 @@
+// @target: es6
+// @module: commonjs
+let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+export {};
diff --git a/tests/cases/compiler/destructuringInVariableDeclarations3.ts b/tests/cases/compiler/destructuringInVariableDeclarations3.ts
new file mode 100644
index 0000000000000..7881b3073a1aa
--- /dev/null
+++ b/tests/cases/compiler/destructuringInVariableDeclarations3.ts
@@ -0,0 +1,6 @@
+// @target: es6
+// @module: amd
+export let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
diff --git a/tests/cases/compiler/destructuringInVariableDeclarations4.ts b/tests/cases/compiler/destructuringInVariableDeclarations4.ts
new file mode 100644
index 0000000000000..81ed4d04c4e9f
--- /dev/null
+++ b/tests/cases/compiler/destructuringInVariableDeclarations4.ts
@@ -0,0 +1,7 @@
+// @target: es6
+// @module: amd
+let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+export {};
diff --git a/tests/cases/compiler/destructuringInVariableDeclarations5.ts b/tests/cases/compiler/destructuringInVariableDeclarations5.ts
new file mode 100644
index 0000000000000..610fa8715f3d7
--- /dev/null
+++ b/tests/cases/compiler/destructuringInVariableDeclarations5.ts
@@ -0,0 +1,6 @@
+// @target: es6
+// @module: umd
+export let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
diff --git a/tests/cases/compiler/destructuringInVariableDeclarations6.ts b/tests/cases/compiler/destructuringInVariableDeclarations6.ts
new file mode 100644
index 0000000000000..2e63209f4e8f1
--- /dev/null
+++ b/tests/cases/compiler/destructuringInVariableDeclarations6.ts
@@ -0,0 +1,7 @@
+// @target: es6
+// @module: umd
+let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+export {};
diff --git a/tests/cases/compiler/destructuringInVariableDeclarations7.ts b/tests/cases/compiler/destructuringInVariableDeclarations7.ts
new file mode 100644
index 0000000000000..3a2827eccc3f0
--- /dev/null
+++ b/tests/cases/compiler/destructuringInVariableDeclarations7.ts
@@ -0,0 +1,6 @@
+// @target: es6
+// @module: system
+export let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
diff --git a/tests/cases/compiler/destructuringInVariableDeclarations8.ts b/tests/cases/compiler/destructuringInVariableDeclarations8.ts
new file mode 100644
index 0000000000000..4925c47d85b3f
--- /dev/null
+++ b/tests/cases/compiler/destructuringInVariableDeclarations8.ts
@@ -0,0 +1,7 @@
+// @target: es6
+// @module: system
+let { toString } = 1;
+{
+    let { toFixed } = 1;
+}
+export {};