diff --git a/poetry/core/masonry/builders/builder.py b/poetry/core/masonry/builders/builder.py
index c6f6d9cd6..78ef49de4 100644
--- a/poetry/core/masonry/builders/builder.py
+++ b/poetry/core/masonry/builders/builder.py
@@ -111,7 +111,15 @@ def find_excluded_files(self):  # type: () -> Set[str]
                         Path(excluded).relative_to(self._path).as_posix()
                     )
 
-            ignored = vcs_ignored_files | explicitely_excluded
+            explicitely_included = set()
+            for inc in self._package.include:
+                included_glob = inc["path"]
+                for included in self._path.glob(str(included_glob)):
+                    explicitely_included.add(
+                        Path(included).relative_to(self._path).as_posix()
+                    )
+
+            ignored = (vcs_ignored_files | explicitely_excluded) - explicitely_included
             result = set()
             for file in ignored:
                 result.add(file)
diff --git a/tests/masonry/builders/fixtures/include_excluded_code/lib/my_package/__init__.py b/tests/masonry/builders/fixtures/include_excluded_code/lib/my_package/__init__.py
new file mode 100644
index 000000000..e69de29bb
diff --git a/tests/masonry/builders/fixtures/include_excluded_code/lib/my_package/generated.py b/tests/masonry/builders/fixtures/include_excluded_code/lib/my_package/generated.py
new file mode 100644
index 000000000..e69de29bb
diff --git a/tests/masonry/builders/fixtures/include_excluded_code/pyproject.toml b/tests/masonry/builders/fixtures/include_excluded_code/pyproject.toml
new file mode 100644
index 000000000..379b7dbc1
--- /dev/null
+++ b/tests/masonry/builders/fixtures/include_excluded_code/pyproject.toml
@@ -0,0 +1,20 @@
+[tool.poetry]
+name = "my_package"
+version = "0.1.0"
+description = ""
+authors = ["Audun Skaugen <audun.skaugen@cognitedata.com>"]
+
+packages = [{include='my_package', from='lib'}]
+# Simulate excluding due to .gitignore
+exclude = ['lib/my_package/generated.py']
+# Include again
+include = ['lib/my_package/generated.py']
+
+[tool.poetry.dependencies]
+python = "^3.8"
+
+[tool.poetry.dev-dependencies]
+
+[build-system]
+requires = ["poetry-core>=1.0.0"]
+build-backend = "poetry.core.masonry.api"
diff --git a/tests/masonry/builders/test_wheel.py b/tests/masonry/builders/test_wheel.py
index a8bbdd527..530680d16 100644
--- a/tests/masonry/builders/test_wheel.py
+++ b/tests/masonry/builders/test_wheel.py
@@ -97,6 +97,20 @@ def test_wheel_excluded_nested_data():
         assert "my_package/public/item2/itemdata2.txt" not in z.namelist()
 
 
+def test_include_excluded_code():
+    module_path = fixtures_dir / "include_excluded_code"
+    poetry = Factory().create_poetry(module_path)
+    wb = WheelBuilder(poetry)
+    wb.build()
+    whl = module_path / "dist" / wb.wheel_filename
+    assert whl.exists()
+
+    with zipfile.ZipFile(str(whl)) as z:
+        assert "my_package/__init__.py" in z.namelist()
+        assert "my_package/generated.py" in z.namelist()
+        assert "lib/my_package/generated.py" not in z.namelist()
+
+
 def test_wheel_localversionlabel():
     module_path = fixtures_dir / "localversionlabel"
     project = Factory().create_poetry(module_path)