diff --git a/browser/brave_ads/ads_service_impl.cc b/browser/brave_ads/ads_service_impl.cc
index 4c9f83fa93e..08ac0152c7b 100644
--- a/browser/brave_ads/ads_service_impl.cc
+++ b/browser/brave_ads/ads_service_impl.cc
@@ -40,6 +40,7 @@
 #include "bat/ads/pref_names.h"
 #include "bat/ads/resources/grit/bat_ads_resources.h"
 #include "bat/ads/statement_info.h"
+#include "brave/browser/brave_ads/notification_helper/notification_helper.h"
 #include "brave/browser/brave_ads/notifications/ad_notification_platform_bridge.h"
 #include "brave/browser/brave_browser_process.h"
 #include "brave/browser/brave_rewards/rewards_service_factory.h"
@@ -50,7 +51,6 @@
 #include "brave/components/brave_ads/browser/ads_p2a.h"
 #include "brave/components/brave_ads/browser/ads_storage_cleanup.h"
 #include "brave/components/brave_ads/browser/frequency_capping_helper.h"
-#include "brave/components/brave_ads/browser/notification_helper.h"
 #include "brave/components/brave_ads/browser/service_sandbox_type.h"
 #include "brave/components/brave_ads/common/features.h"
 #include "brave/components/brave_ads/common/pref_names.h"
diff --git a/browser/brave_ads/ads_service_impl.h b/browser/brave_ads/ads_service_impl.h
index b0f48c96cb7..fff476b7db8 100644
--- a/browser/brave_ads/ads_service_impl.h
+++ b/browser/brave_ads/ads_service_impl.h
@@ -26,7 +26,6 @@
 #include "brave/components/brave_adaptive_captcha/buildflags/buildflags.h"
 #include "brave/components/brave_ads/browser/ads_service.h"
 #include "brave/components/brave_ads/browser/component_updater/resource_component.h"
-#include "brave/components/brave_ads/browser/notification_helper.h"
 #include "brave/components/brave_rewards/browser/rewards_notification_service_observer.h"
 #include "brave/components/services/bat_ads/public/interfaces/bat_ads.mojom.h"
 #include "chrome/browser/notifications/notification_handler.h"
diff --git a/components/brave_ads/browser/notification_helper.cc b/browser/brave_ads/notification_helper/notification_helper.cc
similarity index 94%
rename from components/brave_ads/browser/notification_helper.cc
rename to browser/brave_ads/notification_helper/notification_helper.cc
index 0e097d41aff..4c3c3a9f201 100644
--- a/components/brave_ads/browser/notification_helper.cc
+++ b/browser/brave_ads/notification_helper/notification_helper.cc
@@ -3,7 +3,7 @@
  * 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/components/brave_ads/browser/notification_helper.h"
+#include "brave/browser/brave_ads/notification_helper/notification_helper.h"
 
 #include "build/build_config.h"
 
diff --git a/components/brave_ads/browser/notification_helper.h b/browser/brave_ads/notification_helper/notification_helper.h
similarity index 80%
rename from components/brave_ads/browser/notification_helper.h
rename to browser/brave_ads/notification_helper/notification_helper.h
index 40b2ef6da42..8cdcb76c26d 100644
--- a/components/brave_ads/browser/notification_helper.h
+++ b/browser/brave_ads/notification_helper/notification_helper.h
@@ -3,8 +3,8 @@
  * 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_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_H_
-#define BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_H_
+#ifndef BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_H_
+#define BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_H_
 
 #include "base/memory/singleton.h"
 
@@ -36,4 +36,4 @@ class NotificationHelper {
 
 }  // namespace brave_ads
 
-#endif  // BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_H_
+#endif  // BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_H_
diff --git a/components/brave_ads/browser/notification_helper_android.cc b/browser/brave_ads/notification_helper/notification_helper_android.cc
similarity index 97%
rename from components/brave_ads/browser/notification_helper_android.cc
rename to browser/brave_ads/notification_helper/notification_helper_android.cc
index ee04b9b0f90..418308edf59 100644
--- a/components/brave_ads/browser/notification_helper_android.cc
+++ b/browser/brave_ads/notification_helper/notification_helper_android.cc
@@ -3,7 +3,7 @@
  * 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/components/brave_ads/browser/notification_helper_android.h"
+#include "brave/browser/brave_ads/notification_helper/notification_helper_android.h"
 
 #include "base/android/jni_string.h"
 #include "base/system/sys_info.h"
diff --git a/components/brave_ads/browser/notification_helper_android.h b/browser/brave_ads/notification_helper/notification_helper_android.h
similarity index 76%
rename from components/brave_ads/browser/notification_helper_android.h
rename to browser/brave_ads/notification_helper/notification_helper_android.h
index 7ed453ec302..c38f6692632 100644
--- a/components/brave_ads/browser/notification_helper_android.h
+++ b/browser/brave_ads/notification_helper/notification_helper_android.h
@@ -3,12 +3,11 @@
  * 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_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_ANDROID_H_
-#define BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_ANDROID_H_
-
-#include "brave/components/brave_ads/browser/notification_helper.h"
+#ifndef BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_ANDROID_H_
+#define BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_ANDROID_H_
 
 #include "base/memory/weak_ptr.h"
+#include "brave/browser/brave_ads/notification_helper/notification_helper.h"
 
 namespace brave_ads {
 
@@ -38,4 +37,4 @@ class NotificationHelperAndroid
 
 }  // namespace brave_ads
 
-#endif  // BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_ANDROID_H_
+#endif  // BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_ANDROID_H_
diff --git a/components/brave_ads/browser/notification_helper_linux.cc b/browser/brave_ads/notification_helper/notification_helper_linux.cc
similarity index 94%
rename from components/brave_ads/browser/notification_helper_linux.cc
rename to browser/brave_ads/notification_helper/notification_helper_linux.cc
index 9d34c702614..f6dfe74c818 100644
--- a/components/brave_ads/browser/notification_helper_linux.cc
+++ b/browser/brave_ads/notification_helper/notification_helper_linux.cc
@@ -3,7 +3,7 @@
  * 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/components/brave_ads/browser/notification_helper_linux.h"
+#include "brave/browser/brave_ads/notification_helper/notification_helper_linux.h"
 
 #include "base/feature_list.h"
 #include "base/logging.h"
diff --git a/components/brave_ads/browser/notification_helper_linux.h b/browser/brave_ads/notification_helper/notification_helper_linux.h
similarity index 75%
rename from components/brave_ads/browser/notification_helper_linux.h
rename to browser/brave_ads/notification_helper/notification_helper_linux.h
index 4fb01036832..c3e858d6752 100644
--- a/components/brave_ads/browser/notification_helper_linux.h
+++ b/browser/brave_ads/notification_helper/notification_helper_linux.h
@@ -3,12 +3,11 @@
  * 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_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_LINUX_H_
-#define BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_LINUX_H_
-
-#include "brave/components/brave_ads/browser/notification_helper.h"
+#ifndef BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_LINUX_H_
+#define BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_LINUX_H_
 
 #include "base/memory/weak_ptr.h"
+#include "brave/browser/brave_ads/notification_helper/notification_helper.h"
 
 namespace brave_ads {
 
@@ -37,4 +36,4 @@ class NotificationHelperLinux
 
 }  // namespace brave_ads
 
-#endif  // BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_LINUX_H_
+#endif  // BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_LINUX_H_
diff --git a/components/brave_ads/browser/notification_helper_mac.h b/browser/brave_ads/notification_helper/notification_helper_mac.h
similarity index 75%
rename from components/brave_ads/browser/notification_helper_mac.h
rename to browser/brave_ads/notification_helper/notification_helper_mac.h
index 4d3f4f1ac31..171e0f43e25 100644
--- a/components/brave_ads/browser/notification_helper_mac.h
+++ b/browser/brave_ads/notification_helper/notification_helper_mac.h
@@ -3,12 +3,11 @@
  * 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_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_MAC_H_
-#define BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_MAC_H_
-
-#include "brave/components/brave_ads/browser/notification_helper.h"
+#ifndef BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_MAC_H_
+#define BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_MAC_H_
 
 #include "base/memory/weak_ptr.h"
+#include "brave/browser/brave_ads/notification_helper/notification_helper.h"
 
 namespace brave_ads {
 
@@ -37,4 +36,4 @@ class NotificationHelperMac
 
 }  // namespace brave_ads
 
-#endif  // BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_MAC_H_
+#endif  // BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_MAC_H_
diff --git a/components/brave_ads/browser/notification_helper_mac.mm b/browser/brave_ads/notification_helper/notification_helper_mac.mm
similarity index 98%
rename from components/brave_ads/browser/notification_helper_mac.mm
rename to browser/brave_ads/notification_helper/notification_helper_mac.mm
index 4a82ee0223c..e54418509a2 100644
--- a/components/brave_ads/browser/notification_helper_mac.mm
+++ b/browser/brave_ads/notification_helper/notification_helper_mac.mm
@@ -3,7 +3,7 @@
  * 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/components/brave_ads/browser/notification_helper_mac.h"
+#include "brave/browser/brave_ads/notification_helper/notification_helper_mac.h"
 
 #import <Cocoa/Cocoa.h>
 
diff --git a/components/brave_ads/browser/notification_helper_mock.cc b/browser/brave_ads/notification_helper/notification_helper_mock.cc
similarity index 84%
rename from components/brave_ads/browser/notification_helper_mock.cc
rename to browser/brave_ads/notification_helper/notification_helper_mock.cc
index ca7e32f40e8..70eba2fb2cd 100644
--- a/components/brave_ads/browser/notification_helper_mock.cc
+++ b/browser/brave_ads/notification_helper/notification_helper_mock.cc
@@ -3,7 +3,7 @@
  * 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/components/brave_ads/browser/notification_helper_mock.h"
+#include "brave/browser/brave_ads/notification_helper/notification_helper_mock.h"
 
 namespace brave_ads {
 
diff --git a/components/brave_ads/browser/notification_helper_mock.h b/browser/brave_ads/notification_helper/notification_helper_mock.h
similarity index 71%
rename from components/brave_ads/browser/notification_helper_mock.h
rename to browser/brave_ads/notification_helper/notification_helper_mock.h
index 9b3eca9c348..d692c0d1f6d 100644
--- a/components/brave_ads/browser/notification_helper_mock.h
+++ b/browser/brave_ads/notification_helper/notification_helper_mock.h
@@ -3,11 +3,10 @@
  * 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_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_MOCK_H_
-#define BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_MOCK_H_
-
-#include "brave/components/brave_ads/browser/notification_helper.h"
+#ifndef BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_MOCK_H_
+#define BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_MOCK_H_
 
+#include "brave/browser/brave_ads/notification_helper/notification_helper.h"
 #include "testing/gmock/include/gmock/gmock.h"
 
 namespace brave_ads {
@@ -27,4 +26,4 @@ class NotificationHelperMock : public NotificationHelper {
 
 }  // namespace brave_ads
 
-#endif  // BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_MOCK_H_
+#endif  // BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_MOCK_H_
diff --git a/components/brave_ads/browser/notification_helper_win.cc b/browser/brave_ads/notification_helper/notification_helper_win.cc
similarity index 98%
rename from components/brave_ads/browser/notification_helper_win.cc
rename to browser/brave_ads/notification_helper/notification_helper_win.cc
index 81684c1ca42..962bf3ef86a 100644
--- a/components/brave_ads/browser/notification_helper_win.cc
+++ b/browser/brave_ads/notification_helper/notification_helper_win.cc
@@ -3,7 +3,7 @@
  * 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/components/brave_ads/browser/notification_helper_win.h"
+#include "brave/browser/brave_ads/notification_helper/notification_helper_win.h"
 
 #include <Windows.h>
 
diff --git a/components/brave_ads/browser/notification_helper_win.h b/browser/brave_ads/notification_helper/notification_helper_win.h
similarity index 82%
rename from components/brave_ads/browser/notification_helper_win.h
rename to browser/brave_ads/notification_helper/notification_helper_win.h
index 4332d3ea670..6f10536b613 100644
--- a/components/brave_ads/browser/notification_helper_win.h
+++ b/browser/brave_ads/notification_helper/notification_helper_win.h
@@ -3,15 +3,14 @@
  * 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_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_WIN_H_
-#define BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_WIN_H_
-
-#include "brave/components/brave_ads/browser/notification_helper.h"
+#ifndef BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_WIN_H_
+#define BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_WIN_H_
 
 #include <windows.ui.notifications.h>
 #include <wrl/event.h>
 
 #include "base/memory/weak_ptr.h"
+#include "brave/browser/brave_ads/notification_helper/notification_helper.h"
 
 namespace brave_ads {
 
@@ -55,4 +54,4 @@ class NotificationHelperWin
 
 }  // namespace brave_ads
 
-#endif  // BRAVE_COMPONENTS_BRAVE_ADS_BROWSER_NOTIFICATION_HELPER_WIN_H_
+#endif  // BRAVE_BROWSER_BRAVE_ADS_NOTIFICATION_HELPER_NOTIFICATION_HELPER_WIN_H_
diff --git a/browser/brave_ads/sources.gni b/browser/brave_ads/sources.gni
index c082c33b58b..961015af26d 100644
--- a/browser/brave_ads/sources.gni
+++ b/browser/brave_ads/sources.gni
@@ -15,12 +15,15 @@ brave_browser_brave_ads_sources = [
   "//brave/browser/brave_ads/ads_tab_helper.h",
   "//brave/browser/brave_ads/background_helper/background_helper.cc",
   "//brave/browser/brave_ads/background_helper/background_helper.h",
+  "//brave/browser/brave_ads/notification_helper/notification_helper.cc",
+  "//brave/browser/brave_ads/notification_helper/notification_helper.h",
   "//brave/browser/brave_ads/notifications/ad_notification_platform_bridge.h",
 ]
 
 brave_browser_brave_ads_deps = [
   "//base",
   "//brave/app:brave_generated_resources_grit",
+  "//brave/browser/notifications",
   "//brave/browser/profiles:util",
   "//brave/browser/ui/brave_ads",
   "//brave/common",
@@ -74,16 +77,21 @@ if (!is_android) {
 
 if (is_android) {
   brave_browser_brave_ads_sources += [
+    "//brave/browser/brave_ads/android/brave_ads_native_helper.cc",
+    "//brave/browser/brave_ads/android/brave_ads_native_helper.h",
     "//brave/browser/brave_ads/background_helper/background_helper_android.cc",
     "//brave/browser/brave_ads/background_helper/background_helper_android.h",
     "//brave/browser/brave_ads/brave_ads_host_android.cc",
     "//brave/browser/brave_ads/brave_ads_host_android.h",
+    "//brave/browser/brave_ads/notification_helper/notification_helper_android.cc",
+    "//brave/browser/brave_ads/notification_helper/notification_helper_android.h",
     "//brave/browser/brave_ads/notifications/ad_notification_platform_bridge_android.cc",
   ]
 
   brave_browser_brave_ads_deps += [
     "//brave/browser/brave_ads/android:jni_headers",
-    "//brave/browser/notifications",
+    "//brave/build/android:jni_headers",
+    "//chrome/android:jni_headers",
   ]
 }
 
@@ -91,9 +99,12 @@ if (is_linux) {
   brave_browser_brave_ads_sources += [
     "//brave/browser/brave_ads/background_helper/background_helper_linux.cc",
     "//brave/browser/brave_ads/background_helper/background_helper_linux.h",
+    "//brave/browser/brave_ads/notification_helper/notification_helper_linux.cc",
+    "//brave/browser/brave_ads/notification_helper/notification_helper_linux.h",
   ]
 
   brave_browser_brave_ads_deps += [
+    "//chrome/common",
     "//ui/aura",
     "//ui/gfx/x",
   ]
@@ -103,16 +114,24 @@ if (is_mac) {
   brave_browser_brave_ads_sources += [
     "//brave/browser/brave_ads/background_helper/background_helper_mac.h",
     "//brave/browser/brave_ads/background_helper/background_helper_mac.mm",
+    "//brave/browser/brave_ads/notification_helper/notification_helper_mac.h",
+    "//brave/browser/brave_ads/notification_helper/notification_helper_mac.mm",
   ]
+
+  brave_browser_brave_ads_deps += [ "//chrome/common" ]
 }
 
 if (is_win) {
   brave_browser_brave_ads_sources += [
     "//brave/browser/brave_ads/background_helper/background_helper_win.cc",
     "//brave/browser/brave_ads/background_helper/background_helper_win.h",
+    "//brave/browser/brave_ads/notification_helper/notification_helper_win.cc",
+    "//brave/browser/brave_ads/notification_helper/notification_helper_win.h",
   ]
 
   brave_browser_brave_ads_deps += [
+    "//chrome/common",
+    "//chrome/installer/util:with_no_strings",
     "//ui/gfx",
     "//ui/views",
   ]
diff --git a/components/brave_ads/browser/BUILD.gn b/components/brave_ads/browser/BUILD.gn
index eb93d12f9cb..72aba6c6f2e 100644
--- a/components/brave_ads/browser/BUILD.gn
+++ b/components/brave_ads/browser/BUILD.gn
@@ -25,8 +25,6 @@ static_library("browser") {
     "component_updater/resource_info.h",
     "frequency_capping_helper.cc",
     "frequency_capping_helper.h",
-    "notification_helper.cc",
-    "notification_helper.h",
     "service_sandbox_type.h",
   ]
 
@@ -71,52 +69,10 @@ static_library("browser") {
     "//url",
   ]
 
-  public_deps += [ "//brave/vendor/bat-native-ads" ]
-
-  if (is_android) {
-    sources += [
-      "//brave/browser/brave_ads/android/brave_ads_native_helper.cc",
-      "//brave/browser/brave_ads/android/brave_ads_native_helper.h",
-      "notification_helper_android.cc",
-      "notification_helper_android.h",
-    ]
-
-    deps += [
-      "//brave/browser/brave_ads/android:jni_headers",
-      "//brave/build/android:jni_headers",
-      "//chrome/android:jni_headers",
-    ]
-  }
-
-  if (is_linux) {
-    sources += [
-      "notification_helper_linux.cc",
-      "notification_helper_linux.h",
-    ]
-
-    deps += [ "//ui/gfx/x" ]
-  }
-
-  if (is_mac) {
-    sources += [
-      "notification_helper_mac.h",
-      "notification_helper_mac.mm",
-    ]
-  }
-
-  if (is_win) {
-    sources += [
-      "notification_helper_win.cc",
-      "notification_helper_win.h",
-    ]
-
-    deps += [
-      "//ui/gfx",
-      "//ui/views",
-    ]
-  }
-
-  public_deps += [ "//brave/components/brave_adaptive_captcha/buildflags" ]
+  public_deps += [
+    "//brave/components/brave_adaptive_captcha/buildflags",
+    "//brave/vendor/bat-native-ads",
+  ]
 
   if (brave_adaptive_captcha_enabled) {
     sources += [ "ads_tooltips_delegate.h" ]
diff --git a/components/brave_ads/browser/DEPS b/components/brave_ads/browser/DEPS
index 2dd9401d239..37dca01a8bc 100644
--- a/components/brave_ads/browser/DEPS
+++ b/components/brave_ads/browser/DEPS
@@ -9,19 +9,3 @@ include_rules = [
   "+ui/gfx",
   "+ui/message_center/public",
 ]
-
-# Existing exceptions
-specific_include_rules = {
-  "notification_helper_.*(\.cc|\.h|\.mm)": [
-    "+brave/browser/brave_ads/android/jni_headers/BraveAds_jni.h",
-    "+brave/browser/brave_ads/android/jni_headers/BraveAdsSignupDialog_jni.h",
-    "+brave/common/brave_channel_info.h",
-    "+chrome/android/chrome_jni_headers/NotificationSystemStatusUtil_jni.h",
-    "+chrome/browser/notifications/jni_headers/NotificationSystemStatusUtil_jni.h",
-    "+chrome/browser/notifications/notification_channels_provider_android.h",
-    "+chrome/common/chrome_features.h",
-    "+chrome/install_static/install_util.h",
-    "+chrome/installer/util/install_util.h",
-    "+chrome/installer/util/shell_util.h",
-  ],
-}
diff --git a/test/BUILD.gn b/test/BUILD.gn
index 51d8b40bcc0..0da7a4edfa2 100644
--- a/test/BUILD.gn
+++ b/test/BUILD.gn
@@ -606,6 +606,8 @@ if (!is_android) {
       "//brave/app/brave_main_delegate_browsertest.cc",
       "//brave/app/brave_main_delegate_runtime_flags_browsertest.cc",
       "//brave/browser/brave_ads/ads_service_browsertest.cc",
+      "//brave/browser/brave_ads/notification_helper/notification_helper_mock.cc",
+      "//brave/browser/brave_ads/notification_helper/notification_helper_mock.h",
       "//brave/browser/brave_ads/request_ads_enabled_api_browsertest.cc",
       "//brave/browser/brave_content_browser_client_browsertest.cc",
       "//brave/browser/brave_prefs_browsertest.cc",
@@ -676,8 +678,6 @@ if (!is_android) {
       "//brave/chromium_src/third_party/blink/public/platform/disable_client_hints_browsertest.cc",
       "//brave/chromium_src/third_party/blink/renderer/core/frame/reporting_observer_browsertest.cc",
       "//brave/common/brave_channel_info_browsertest.cc",
-      "//brave/components/brave_ads/browser/notification_helper_mock.cc",
-      "//brave/components/brave_ads/browser/notification_helper_mock.h",
       "//brave/components/brave_perf_predictor/browser/perf_predictor_tab_helper_browsertest.cc",
       "//brave/components/brave_rewards/browser/test/common/rewards_browsertest_context_helper.cc",
       "//brave/components/brave_rewards/browser/test/common/rewards_browsertest_context_helper.h",