diff --git a/_studio/enctools/Android.mk b/_studio/enctools/Android.mk
index b094ee564..127ad568a 100644
--- a/_studio/enctools/Android.mk
+++ b/_studio/enctools/Android.mk
@@ -19,7 +19,7 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
+LOCAL_HEADER_LIBRARIES := libmfx_headers libva_headers
 
 
 LOCAL_MODULE_TAGS := optional
diff --git a/_studio/mfx_lib/Android.mk b/_studio/mfx_lib/Android.mk
index 2a33fce17..769300b5c 100644
--- a/_studio/mfx_lib/Android.mk
+++ b/_studio/mfx_lib/Android.mk
@@ -252,8 +252,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
-
 LOCAL_MODULE_TAGS := optional
 LOCAL_MODULE := libmfx_lib_merged_hw
 
diff --git a/_studio/shared/asc/Android.mk b/_studio/shared/asc/Android.mk
index d6d3e2705..7947280ae 100644
--- a/_studio/shared/asc/Android.mk
+++ b/_studio/shared/asc/Android.mk
@@ -21,8 +21,6 @@ LOCAL_CFLAGS += -I $(MFX_HOME)/_studio/shared/asc/include/
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
-
 LOCAL_MODULE_TAGS := optional
 LOCAL_MODULE := libasc_avx2
 include $(BUILD_STATIC_LIBRARY)
@@ -46,8 +44,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
-
 LOCAL_MODULE_TAGS := optional
 LOCAL_MODULE := libasc_sse4
 include $(BUILD_STATIC_LIBRARY)
@@ -82,7 +78,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
 LOCAL_WHOLE_STATIC_LIBRARIES := $(LOCAL_STATIC_LIBRARIES)
 
 LOCAL_MODULE_TAGS := optional
diff --git a/_studio/shared/mfx_trace/Android.mk b/_studio/shared/mfx_trace/Android.mk
index 3527058cb..06203e970 100644
--- a/_studio/shared/mfx_trace/Android.mk
+++ b/_studio/shared/mfx_trace/Android.mk
@@ -15,8 +15,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
-
 ifeq ($(MFX_ENABLE_ITT_TRACES),true)
   LOCAL_STATIC_LIBRARIES += libittnotify
   LOCAL_HEADER_LIBRARIES += llibittnotify_headers
diff --git a/_studio/shared/umc/codec/Android.mk b/_studio/shared/umc/codec/Android.mk
index 9485affb5..8a738a9da 100644
--- a/_studio/shared/umc/codec/Android.mk
+++ b/_studio/shared/umc/codec/Android.mk
@@ -45,8 +45,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
-
 LOCAL_MODULE_TAGS := optional
 LOCAL_MODULE := libumc_codecs_merged
 
@@ -71,8 +69,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
-
 LOCAL_MODULE_TAGS := optional
 LOCAL_MODULE := libumc_codecs_merged_hw
 
diff --git a/_studio/shared/umc/core/Android.mk b/_studio/shared/umc/core/Android.mk
index 570f2a587..335c86317 100644
--- a/_studio/shared/umc/core/Android.mk
+++ b/_studio/shared/umc/core/Android.mk
@@ -30,8 +30,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
-
 LOCAL_MODULE_TAGS := optional
 LOCAL_MODULE := libumc_core_merged_hw
 
diff --git a/_studio/shared/umc/io/Android.mk b/_studio/shared/umc/io/Android.mk
index b24581383..42b3ec619 100644
--- a/_studio/shared/umc/io/Android.mk
+++ b/_studio/shared/umc/io/Android.mk
@@ -26,8 +26,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
-
 LOCAL_MODULE_TAGS := optional
 LOCAL_MODULE := libumc_io_merged_hw
 
diff --git a/android/mfx_defs.mk b/android/mfx_defs.mk
index 4ebf70165..184f7865e 100644
--- a/android/mfx_defs.mk
+++ b/android/mfx_defs.mk
@@ -5,7 +5,7 @@
 #   MFX_CFLAGS - common flags for all targets
 #   MFX_CFLAGS_LIBVA - LibVA support flags (to build apps with or without LibVA support)
 #   MFX_INCLUDES - common include paths for all targets
-#   MFX_INCLUDES_LIBVA - include paths to LibVA headers
+#   libva_headers - include paths to LibVA headers
 #   MFX_LDFLAGS - common link flags for all targets
 
 # =============================================================================
@@ -110,7 +110,7 @@ endif
 # Setting usual paths to include files
 MFX_INCLUDES := $(LOCAL_PATH)/include
 
-MFX_INCLUDES_LIBVA := $(TARGET_OUT_HEADERS)/libva
+LOCAL_HEADER_LIBRARIES := libmfx_headers libva_headers
 
 # Setting usual link flags
 MFX_LDFLAGS := \
diff --git a/android/mfx_defs_internal.mk b/android/mfx_defs_internal.mk
index dff57d921..0833a85c7 100644
--- a/android/mfx_defs_internal.mk
+++ b/android/mfx_defs_internal.mk
@@ -33,4 +33,3 @@ MFX_INCLUDES_INTERNAL :=  \
 
 MFX_INCLUDES_INTERNAL_HW := \
     $(MFX_INCLUDES_INTERNAL) \
-    $(MFX_INCLUDES_LIBVA)
diff --git a/api/mfx_dispatch/linux/Android.mk b/api/mfx_dispatch/linux/Android.mk
index 2afd5e3ba..1683df554 100644
--- a/api/mfx_dispatch/linux/Android.mk
+++ b/api/mfx_dispatch/linux/Android.mk
@@ -21,8 +21,6 @@ LOCAL_CFLAGS_64 := \
     $(MFX_CFLAGS_INTERNAL_64) \
     -DMFX_MODULES_DIR=\"/system/vendor/lib64\"
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
-
 LOCAL_MODULE_TAGS := optional
 LOCAL_MODULE := libmfx
 
diff --git a/samples/sample_common/Android.mk b/samples/sample_common/Android.mk
index 67f9423b6..0bfcddffc 100644
--- a/samples/sample_common/Android.mk
+++ b/samples/sample_common/Android.mk
@@ -9,14 +9,11 @@ LOCAL_SRC_FILES := \
 
 LOCAL_C_INCLUDES := \
     $(MFX_INCLUDES) \
-    $(MFX_INCLUDES_LIBVA)
 
 LOCAL_CFLAGS := \
     $(MFX_CFLAGS) \
     $(MFX_CFLAGS_LIBVA)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
-
 LOCAL_MODULE_TAGS := optional
 LOCAL_MODULE := libsample_common
 
diff --git a/samples/sample_decode/Android.mk b/samples/sample_decode/Android.mk
index b9f6e73f1..b21786adb 100644
--- a/samples/sample_decode/Android.mk
+++ b/samples/sample_decode/Android.mk
@@ -7,7 +7,6 @@ LOCAL_SRC_FILES := $(addprefix src/, $(notdir $(wildcard $(LOCAL_PATH)/src/*.cpp
 
 LOCAL_C_INCLUDES := \
     $(MFX_INCLUDES) \
-    $(MFX_INCLUDES_LIBVA) \
     $(MFX_HOME)/samples/sample_common/include
 
 LOCAL_CFLAGS := \
@@ -17,7 +16,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
 LOCAL_STATIC_LIBRARIES := libsample_common libmfx
 LOCAL_SHARED_LIBRARIES := libva libva-android
 
diff --git a/samples/sample_encode/Android.mk b/samples/sample_encode/Android.mk
index c325c4eb8..231e6bcab 100644
--- a/samples/sample_encode/Android.mk
+++ b/samples/sample_encode/Android.mk
@@ -7,7 +7,6 @@ LOCAL_SRC_FILES := $(addprefix src/, $(notdir $(wildcard $(LOCAL_PATH)/src/*.cpp
 
 LOCAL_C_INCLUDES := \
     $(MFX_INCLUDES) \
-    $(MFX_INCLUDES_LIBVA) \
     $(MFX_HOME)/samples/sample_common/include \
     $(MFX_HOME)/samples/sample_plugins/rotate_cpu/include
 
@@ -18,7 +17,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
 LOCAL_STATIC_LIBRARIES := libsample_common libmfx
 LOCAL_SHARED_LIBRARIES := libva libva-android
 
diff --git a/samples/sample_multi_transcode/Android.mk b/samples/sample_multi_transcode/Android.mk
index b4ea7b405..af3860cdf 100644
--- a/samples/sample_multi_transcode/Android.mk
+++ b/samples/sample_multi_transcode/Android.mk
@@ -7,7 +7,6 @@ LOCAL_SRC_FILES := $(addprefix src/, $(notdir $(wildcard $(LOCAL_PATH)/src/*.cpp
 
 LOCAL_C_INCLUDES := \
     $(MFX_INCLUDES) \
-    $(MFX_INCLUDES_LIBVA) \
     $(MFX_HOME)/samples/sample_common/include \
     $(MFX_HOME)/samples/sample_plugins/vpp_plugin/include \
     $(MFX_HOME)/samples/sample_plugins/rotate_cpu/include
@@ -19,7 +18,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
 LOCAL_STATIC_LIBRARIES := \
     libsample_vpp_plugin \
     libmfx \
diff --git a/samples/sample_plugins/vpp_plugin/Android.mk b/samples/sample_plugins/vpp_plugin/Android.mk
index fad27579e..fb5707204 100644
--- a/samples/sample_plugins/vpp_plugin/Android.mk
+++ b/samples/sample_plugins/vpp_plugin/Android.mk
@@ -14,7 +14,6 @@ LOCAL_CFLAGS := \
     $(MFX_CFLAGS) \
     $(MFX_CFLAGS_LIBVA)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
 LOCAL_STATIC_LIBRARIES := libsample_common
 
 LOCAL_MODULE_TAGS := optional
diff --git a/samples/sample_vpp/Android.mk b/samples/sample_vpp/Android.mk
index de1035b1f..7af672854 100644
--- a/samples/sample_vpp/Android.mk
+++ b/samples/sample_vpp/Android.mk
@@ -7,7 +7,6 @@ LOCAL_SRC_FILES := $(addprefix src/, $(notdir $(wildcard $(LOCAL_PATH)/src/*.cpp
 
 LOCAL_C_INCLUDES := \
     $(MFX_INCLUDES) \
-    $(MFX_INCLUDES_LIBVA) \
     $(MFX_HOME)/samples/sample_common/include
 
 LOCAL_CFLAGS := \
@@ -17,7 +16,6 @@ LOCAL_CFLAGS := \
 LOCAL_CFLAGS_32 := $(MFX_CFLAGS_INTERNAL_32)
 LOCAL_CFLAGS_64 := $(MFX_CFLAGS_INTERNAL_64)
 
-LOCAL_HEADER_LIBRARIES := libmfx_headers
 LOCAL_STATIC_LIBRARIES := libsample_common libmfx
 LOCAL_SHARED_LIBRARIES := libva libva-android