Annex G (informative) Ill-formed, no diagnostic required [ifndr]

G.3 [basic]: Basics [ifndr.basic]

G.3.1[ifndr:basic.link.consistent.types]
Specified in: [basic.link]

Having multiple declarations of the same entity with different kinds when those declarations are not reachable from one another is ill-formed, no diagnostic required.
[Example 1: 

Module interface of M:void g(); // #1 void h(); // #2 template <typename T> int j; // #3

Module interface of N:int g(); // same entity as #1, different type namespace h {} // same entity as #2, not both namespaces template <int X> int j; // same entity as #3, non-equivalent template heads

Other translation unit:import M; import N; // IFNDR due to the mismatched pairs above — end example]