diff --git a/net/ipv4/udp.c b/net/ipv4/udp.c
index 21febf129736..211a8f3e478f 100644
--- a/net/ipv4/udp.c
+++ b/net/ipv4/udp.c
@@ -125,17 +125,6 @@ EXPORT_SYMBOL(udp_memory_allocated);
 #define MAX_UDP_PORTS 65536
 #define PORTS_PER_CHAIN (MAX_UDP_PORTS / UDP_HTABLE_SIZE_MIN)
 
-/* IPCB reference means this can not be used from early demux */
-static bool udp_lib_exact_dif_match(struct net *net, struct sk_buff *skb)
-{
-#if IS_ENABLED(CONFIG_NET_L3_MASTER_DEV)
-	if (!net->ipv4.sysctl_udp_l3mdev_accept &&
-	    skb && ipv4_l3mdev_skb(IPCB(skb)->flags))
-		return true;
-#endif
-	return false;
-}
-
 static int udp_lib_lport_inuse(struct net *net, __u16 num,
 			       const struct udp_hslot *hslot,
 			       unsigned long *bitmap,
@@ -460,7 +449,6 @@ struct sock *__udp4_lib_lookup(struct net *net, __be32 saddr,
 	unsigned short hnum = ntohs(dport);
 	unsigned int hash2, slot2;
 	struct udp_hslot *hslot2;
-	bool exact_dif = udp_lib_exact_dif_match(net, skb);
 
 	hash2 = ipv4_portaddr_hash(net, daddr, hnum);
 	slot2 = hash2 & udptable->mask;
diff --git a/net/ipv6/udp.c b/net/ipv6/udp.c
index 8acd24e7e929..b50ecacdec46 100644
--- a/net/ipv6/udp.c
+++ b/net/ipv6/udp.c
@@ -54,16 +54,6 @@
 #include <trace/events/skb.h>
 #include "udp_impl.h"
 
-static bool udp6_lib_exact_dif_match(struct net *net, struct sk_buff *skb)
-{
-#if defined(CONFIG_NET_L3_MASTER_DEV)
-	if (!net->ipv4.sysctl_udp_l3mdev_accept &&
-	    skb && ipv6_l3mdev_skb(IP6CB(skb)->flags))
-		return true;
-#endif
-	return false;
-}
-
 static u32 udp6_ehashfn(const struct net *net,
 			const struct in6_addr *laddr,
 			const u16 lport,
@@ -195,7 +185,6 @@ struct sock *__udp6_lib_lookup(struct net *net,
 	unsigned int hash2, slot2;
 	struct udp_hslot *hslot2;
 	struct sock *result;
-	bool exact_dif = udp6_lib_exact_dif_match(net, skb);
 
 	hash2 = ipv6_portaddr_hash(net, daddr, hnum);
 	slot2 = hash2 & udptable->mask;