wp-calypso/packages/components/styles/_wp-components-theme-variables.scss

/**
 * Makes the `$components-color-*` variables from `@wordpress/components` available
 * for local overrides.
 *
 * Remember to import this file with `@use` (not `@import`) so it doesn't pollute the global namespace.
 */

@import '@wordpress/base-styles/colors'; // TODO: The theme-variables.scss file itself should import this.
@import '@wordpress/components/src/utils/theme-variables';