diff --git a/components/services/bat_ads/BUILD.gn b/components/services/bat_ads/BUILD.gn
index bd4f61cfdf6..405c2ab97a5 100644
--- a/components/services/bat_ads/BUILD.gn
+++ b/components/services/bat_ads/BUILD.gn
@@ -1,7 +1,7 @@
 static_library("lib") {
   visibility = [
-    "//brave/utility:*",
     "//brave/test:*",
+    "//chrome/utility:*",
   ]
 
   sources = [
diff --git a/components/services/bat_ledger/BUILD.gn b/components/services/bat_ledger/BUILD.gn
index 6217e6cde31..9a92ff5cd3f 100644
--- a/components/services/bat_ledger/BUILD.gn
+++ b/components/services/bat_ledger/BUILD.gn
@@ -1,7 +1,7 @@
 static_library("lib") {
   visibility = [
-    "//brave/utility:*",
     "//brave/test:*",
+    "//chrome/utility:*",
   ]
 
   sources = [
diff --git a/components/services/tor/BUILD.gn b/components/services/tor/BUILD.gn
index 3237dae9bc4..1792c97c216 100644
--- a/components/services/tor/BUILD.gn
+++ b/components/services/tor/BUILD.gn
@@ -1,7 +1,7 @@
 source_set("tor") {
   visibility = [
-    "//brave/utility:*",
-    "//brave/test:*"
+    "//brave/test:*",
+    "//chrome/utility:*",
   ]
 
   sources = [
diff --git a/patches/chrome-utility-BUILD.gn.patch b/patches/chrome-utility-BUILD.gn.patch
index ba8f1a9716c..0df278d5681 100644
--- a/patches/chrome-utility-BUILD.gn.patch
+++ b/patches/chrome-utility-BUILD.gn.patch
@@ -1,12 +1,13 @@
 diff --git a/chrome/utility/BUILD.gn b/chrome/utility/BUILD.gn
-index 3c1c93059d71ce27125a67d49624cdadaf3078c8..0ea1995b1ef4b804c2be07556dad744895306556 100644
+index 3c1c93059d71ce27125a67d49624cdadaf3078c8..5b74db962a57545280bbeffda999b2723f2d4922 100644
 --- a/chrome/utility/BUILD.gn
 +++ b/chrome/utility/BUILD.gn
-@@ -29,6 +29,7 @@ static_library("utility") {
+@@ -66,6 +66,8 @@ static_library("utility") {
+     "//ui/base:buildflags",
+   ]
  
-   public_deps = []
-   deps = [
-+    "//brave/utility",
-     "//base",
-     "//build:chromeos_buildflags",
-     "//chrome:resources",
++  import("//brave/utility/sources.gni") sources += brave_utility_sources deps += brave_utility_deps public_deps += brave_utility_public_deps
++
+   if (is_win) {
+     deps += [
+       "//components/services/quarantine",
diff --git a/utility/BUILD.gn b/utility/BUILD.gn
index 3450c56d5a2..697543abec6 100644
--- a/utility/BUILD.gn
+++ b/utility/BUILD.gn
@@ -1,61 +1,6 @@
-import("//brave/components/brave_ads/browser/buildflags/buildflags.gni")
-import("//brave/components/brave_rewards/browser/buildflags/buildflags.gni")
-import("//brave/components/ipfs/buildflags/buildflags.gni")
-import("//brave/components/tor/buildflags/buildflags.gni")
-import("//build/config/features.gni")
-import("//build/config/ui.gni")
-
-source_set("utility") {
-  # Remove when https://github.com/brave/brave-browser/issues/10623 is resolved
-  check_includes = false
-  visibility = [
-    "//chrome/utility/*",
-    "//brave/utility/*",
-    "//brave:child_dependencies",
-    "//brave/test:*"
-  ]
-
-  sources = [
-    "brave_content_utility_client.cc",
-    "brave_content_utility_client.h",
-  ]
-
-  deps = []
-  public_deps = []
-
-  if (!is_android) {
-    sources += [
-      "importer/brave_external_process_importer_bridge.cc",
-      "importer/brave_external_process_importer_bridge.h",
-      "importer/brave_profile_import_impl.cc",
-      "importer/brave_profile_import_impl.h",
-      "importer/chrome_importer.cc",
-      "importer/chrome_importer.h",
-    ]
-
-    deps += [
-      "//base",
-      "//brave/common/importer:interfaces",
-      "//chrome/app:chromium_strings",
-      "//components/os_crypt",
-      "//components/password_manager/core/browser",
-      "//components/webdata/common",
-    ]
-  }
-
-  if (enable_tor) {
-    deps += [ "//brave/components/services/tor" ]
-  }
-
-  if (ipfs_enabled) {
-    deps += [ "//brave/components/services/ipfs" ]
-  }
-
-  if (brave_ads_enabled) {
-    public_deps += [ "//brave/components/services/bat_ads:lib" ]
-  }
-
-  if (brave_rewards_enabled) {
-    public_deps += [ "//brave/components/services/bat_ledger:lib" ]
-  }
+# Group depending on upstream's counterpart to make it easier to manage
+# dependencies in brave/ (//chrome/utility does not depend on //brave/utility,
+# so //brave/utility becomes essentially an alias for //chrome/utility now).
+group("utility") {
+  public_deps = [ "//chrome/utility" ]
 }
diff --git a/utility/importer/DEPS b/utility/importer/DEPS
index 0eb1399750c..877198191fd 100644
--- a/utility/importer/DEPS
+++ b/utility/importer/DEPS
@@ -1,4 +1,5 @@
 include_rules = [
+  "+brave/common/importer",
   "+components/favicon_base",
   "+components/os_crypt",
   "+components/password_manager/core/browser",
diff --git a/utility/importer/sources.gni b/utility/importer/sources.gni
new file mode 100644
index 00000000000..e5afef361fa
--- /dev/null
+++ b/utility/importer/sources.gni
@@ -0,0 +1,47 @@
+import("//brave/components/brave_ads/browser/buildflags/buildflags.gni")
+import("//brave/components/brave_rewards/browser/buildflags/buildflags.gni")
+import("//brave/components/ipfs/buildflags/buildflags.gni")
+import("//brave/components/tor/buildflags/buildflags.gni")
+
+brave_utility_importer_sources = []
+brave_utility_importer_deps = []
+brave_utility_importer_public_deps = []
+
+if (!is_android) {
+  brave_utility_importer_sources += [
+    "//brave/utility/importer/brave_external_process_importer_bridge.cc",
+    "//brave/utility/importer/brave_external_process_importer_bridge.h",
+    "//brave/utility/importer/brave_profile_import_impl.cc",
+    "//brave/utility/importer/brave_profile_import_impl.h",
+    "//brave/utility/importer/chrome_importer.cc",
+    "//brave/utility/importer/chrome_importer.h",
+  ]
+
+  brave_utility_importer_deps += [
+    "//base",
+    "//brave/common/importer:importer",
+    "//brave/common/importer:interfaces",
+    "//chrome/app:chromium_strings",
+    "//components/os_crypt",
+    "//components/password_manager/core/browser",
+    "//components/webdata/common",
+  ]
+}
+
+if (enable_tor) {
+  brave_utility_importer_deps += [ "//brave/components/services/tor" ]
+}
+
+if (ipfs_enabled) {
+  brave_utility_importer_deps += [ "//brave/components/services/ipfs" ]
+}
+
+if (brave_ads_enabled) {
+  brave_utility_importer_public_deps +=
+      [ "//brave/components/services/bat_ads:lib" ]
+}
+
+if (brave_rewards_enabled) {
+  brave_utility_importer_public_deps +=
+      [ "//brave/components/services/bat_ledger:lib" ]
+}
diff --git a/utility/sources.gni b/utility/sources.gni
new file mode 100644
index 00000000000..006394518f9
--- /dev/null
+++ b/utility/sources.gni
@@ -0,0 +1,13 @@
+import("//brave/utility/importer/sources.gni")
+
+brave_utility_sources = [
+  "//brave/utility/brave_content_utility_client.cc",
+  "//brave/utility/brave_content_utility_client.h",
+]
+brave_utility_sources += brave_utility_importer_sources
+
+brave_utility_deps = []
+brave_utility_deps += brave_utility_importer_deps
+
+brave_utility_public_deps = []
+brave_utility_public_deps += brave_utility_importer_public_deps