@@ -582,10 +582,36 @@ func TarWithOptions(srcPath string, options *TarOptions) (io.ReadCloser, error)

 				}

 				if skip {

-					if !exceptions && f.IsDir() {

+					// If we want to skip this file and its a directory

+					// then we should first check to see if there's an

+					// excludes pattern (eg !dir/file) that starts with this

+					// dir. If so then we can't skip this dir.

+

+					// Its not a dir then so we can just return/skip.

+					if !f.IsDir() {

+						return nil

+					}

+

+					// No exceptions (!...) in patterns so just skip dir

+					if !exceptions {

 						return filepath.SkipDir

 					}

-					return nil

+

+					dirSlash := relFilePath + string(filepath.Separator)

+

+					for _, pat := range patterns {

+						if pat[0] != '!' {

+							continue

+						}

+						pat = pat[1:] + string(filepath.Separator)

+						if strings.HasPrefix(pat, dirSlash) {

+							// found a match - so can't skip this dir

+							return nil

+						}

+					}

+

+					// No matching exclusion dir so just skip dir

+					return filepath.SkipDir

 				}

 				if seen[relFilePath] {