This is not work for me when I try Android SDK Build Tools 33.0.0-rc2.
Then I try kenjikr’s solution in this discussion thread (using 30.0.3).
When I can build android apk with 30.0.3,then I remove 30.0.3 and install the 33.0.0-rc2, finally I can build andoird apk with 33.0.0-rc2.
I don’t know why , but it works for me. 
(My unreal Version is 4.27.2)