diff --git a/browser/extensions/BUILD.gn b/browser/extensions/BUILD.gn
index 44c12270f7b6..81663f8f7e9a 100644
--- a/browser/extensions/BUILD.gn
+++ b/browser/extensions/BUILD.gn
@@ -4,8 +4,6 @@ source_set("extensions") {
   sources = [
     "api/brave_shields_api.cc",
     "api/brave_shields_api.h",
-    "api/content_settings/brave_content_settings_store.cc",
-    "api/content_settings/brave_content_settings_store.h",
     "api/settings_private/brave_prefs_util.cc",
     "api/settings_private/brave_prefs_util.h",
     "brave_component_extension.cc",
diff --git a/browser/extensions/api/content_settings/brave_content_settings_store.cc b/browser/extensions/api/content_settings/brave_content_settings_store.cc
deleted file mode 100644
index 98b60200a3a4..000000000000
--- a/browser/extensions/api/content_settings/brave_content_settings_store.cc
+++ /dev/null
@@ -1,46 +0,0 @@
-/* This Source Code Form is subject to the terms of the Mozilla Public
- * License, v. 2.0. If a copy of the MPL was not distributed with this file,
- * You can obtain one at http://mozilla.org/MPL/2.0/. */
-
-#include "brave/browser/extensions/api/content_settings/brave_content_settings_store.h"
-
-namespace extensions {
-
-BraveContentSettingsStore::BraveContentSettingsStore()
-  : suppress_notifications_(false) {
-}
-
-BraveContentSettingsStore::~BraveContentSettingsStore() {
-}
-
-void BraveContentSettingsStore::SetExtensionContentSettingFromList(
-    const std::string& extension_id,
-    const base::ListValue* list,
-    ExtensionPrefsScope scope) {
-  if (list->GetList().empty()) return;
-
-  // For SetExtensionContentSettingFromList use case, we delay the notification
-  // after the values in the list from extension_prefs are all stored in the
-  // content setting store. The delay of notification is needed because the
-  // values saved in extension_prefs will be overwritten by the one saved in
-  // content setting store in PreferenceAPI::OnContentSettingChanged. Without
-  // the delay, only the first entry in the list could be saved into content
-  // setting store.
-  suppress_notifications_ = true;
-  ContentSettingsStore::SetExtensionContentSettingFromList(
-      extension_id, list, scope);
-  suppress_notifications_ = false;
-
-  // Send a single notification for the entire list.
-  NotifyOfContentSettingChanged(extension_id,
-                                scope != kExtensionPrefsScopeRegular);
-}
-
-void BraveContentSettingsStore::NotifyOfContentSettingChanged(
-    const std::string& extension_id,
-    bool incognito) {
-  if (suppress_notifications_) return;
-  ContentSettingsStore::NotifyOfContentSettingChanged(extension_id, incognito);
-}
-
-} // namespace extensions
diff --git a/browser/extensions/api/content_settings/brave_content_settings_store.h b/browser/extensions/api/content_settings/brave_content_settings_store.h
deleted file mode 100644
index ecfab54711b8..000000000000
--- a/browser/extensions/api/content_settings/brave_content_settings_store.h
+++ /dev/null
@@ -1,39 +0,0 @@
-/* This Source Code Form is subject to the terms of the Mozilla Public
- * License, v. 2.0. If a copy of the MPL was not distributed with this file,
- * You can obtain one at http://mozilla.org/MPL/2.0/. */
-
-#ifndef BRAVE_BROWSER_EXTENSIONS_API_BREVE_CONTENT_SETTINGS_CONTENT_SETTINGS_STORE_H_
-#define BRAVE_BROWSER_EXTENSIONS_API_BREVE_CONTENT_SETTINGS_CONTENT_SETTINGS_STORE_H_
-
-#include "chrome/browser/extensions/api/content_settings/content_settings_store.h"
-
-namespace extensions {
-
-// This class is the backend for extension-defined content settings. It is used
-// by the content_settings::CustomExtensionProvider to integrate its settings
-// into the HostContentSettingsMap and by the content settings extension API to
-// provide extensions with access to content settings.
-class BraveContentSettingsStore : public ContentSettingsStore {
-  public:
-    BraveContentSettingsStore();
-
-    // Deserializes content settings rules from |list| and applies them as set by
-    // the extension with ID |extension_id|.
-    void SetExtensionContentSettingFromList(const std::string& extension_id,
-                                            const base::ListValue* list,
-                                            ExtensionPrefsScope scope) override;
-
-    void NotifyOfContentSettingChanged(const std::string& extension_id,
-                                       bool incognito) override;
-  private:
-    friend class base::RefCountedThreadSafe<BraveContentSettingsStore>;
-    ~BraveContentSettingsStore() override;
-
-    bool suppress_notifications_;
-
-  DISALLOW_COPY_AND_ASSIGN(BraveContentSettingsStore);
-};
-
-}  // namespace extensions
-
-#endif // BRAVE_BROWSER_EXTENSIONS_API_BREVE_CONTENT_SETTINGS_CONTENT_SETTINGS_STORE_H_
diff --git a/chromium_src/chrome/browser/extensions/api/content_settings/content_settings_service.cc b/chromium_src/chrome/browser/extensions/api/content_settings/content_settings_service.cc
deleted file mode 100644
index 615d145195bf..000000000000
--- a/chromium_src/chrome/browser/extensions/api/content_settings/content_settings_service.cc
+++ /dev/null
@@ -1,9 +0,0 @@
-/* This Source Code Form is subject to the terms of the Mozilla Public
- * License, v. 2.0. If a copy of the MPL was not distributed with this file,
- * You can obtain one at http://mozilla.org/MPL/2.0/. */
-
-#include "brave/browser/extensions/api/content_settings/brave_content_settings_store.h"
-
-#define ContentSettingsStore BraveContentSettingsStore
-#include "../../../../../../../chrome/browser/extensions/api/content_settings/content_settings_service.cc"
-#undef ContentSettingsStore
diff --git a/patches/chrome-browser-extensions-api-content_settings-content_settings_store.h.patch b/patches/chrome-browser-extensions-api-content_settings-content_settings_store.h.patch
deleted file mode 100644
index d308bc3bb1af..000000000000
--- a/patches/chrome-browser-extensions-api-content_settings-content_settings_store.h.patch
+++ /dev/null
@@ -1,30 +0,0 @@
-diff --git a/chrome/browser/extensions/api/content_settings/content_settings_store.h b/chrome/browser/extensions/api/content_settings/content_settings_store.h
-index ea311c4b725153133b79e653339b3a822857fff0..6930c297b296893b97ea09713db3f1238bafebeb 100644
---- a/chrome/browser/extensions/api/content_settings/content_settings_store.h
-+++ b/chrome/browser/extensions/api/content_settings/content_settings_store.h
-@@ -86,7 +86,7 @@ class ContentSettingsStore
- 
-   // Deserializes content settings rules from |list| and applies them as set by
-   // the extension with ID |extension_id|.
--  void SetExtensionContentSettingFromList(const std::string& extension_id,
-+  virtual void SetExtensionContentSettingFromList(const std::string& extension_id,
-                                            const base::ListValue* list,
-                                            ExtensionPrefsScope scope);
- 
-@@ -111,6 +111,7 @@ class ContentSettingsStore
-   void RemoveObserver(Observer* observer);
- 
-  private:
-+  friend class BraveContentSettingsStore;
-   friend class base::RefCountedThreadSafe<ContentSettingsStore>;
- 
-   struct ExtensionEntry;
-@@ -129,7 +130,7 @@ class ContentSettingsStore
-       const std::string& ext_id,
-       ExtensionPrefsScope scope) const;
- 
--  void NotifyOfContentSettingChanged(const std::string& extension_id,
-+  virtual void NotifyOfContentSettingChanged(const std::string& extension_id,
-                                      bool incognito);
- 
-   bool OnCorrectThread();