I had a very similar requirement (importing a base64 encoded image from an external xml import file. After using xml2json-light library to convert to a json object, I was able to leverage insight from cuixiping's answer above to convert the incoming b64 encoded image to a file object.
const imgName = incomingImage['FileName'];
const imgExt = imgName.split('.').pop();
let mimeType = 'image/png';
if (imgExt.toLowerCase() !== 'png') {
mimeType = 'image/jpeg';
}
const imgB64 = incomingImage['_@ttribute'];
const bstr = atob(imgB64);
let n = bstr.length;
const u8arr = new Uint8Array(n);
while (n--) {
u8arr[n] = bstr.charCodeAt(n);
}
const file = new File([u8arr], imgName, {type: mimeType});
My incoming json object had two properties after conversion by xml2json-light: FileName and _@ttribute (which was b64 image data contained in the body of the incoming element.) I needed to generate the mime-type based on the incoming FileName extension. Once I had all the pieces extracted/referenced from the json object, it was a simple task (using cuixiping's supplied code reference) to generate the new File object which was completely compatible with my existing classes that expected a file object generated from the browser element.
Hope this helps connects the dots for others.