diff --git a/include/linux/kernel.h b/include/linux/kernel.h
index d83d403dac2eaeaad0be68b1f9a164324aa34f75..09f759228e3f92c74971971ef9281ccf62d070fc 100644
--- a/include/linux/kernel.h
+++ b/include/linux/kernel.h
@@ -328,13 +328,6 @@ extern int oops_may_print(void);
 void do_exit(long error_code) __noreturn;
 void complete_and_exit(struct completion *, long) __noreturn;
 
-#ifdef CONFIG_ARCH_HAS_REFCOUNT
-void refcount_error_report(struct pt_regs *regs, const char *err);
-#else
-static inline void refcount_error_report(struct pt_regs *regs, const char *err)
-{ }
-#endif
-
 /* Internal, do not use. */
 int __must_check _kstrtoul(const char *s, unsigned int base, unsigned long *res);
 int __must_check _kstrtol(const char *s, unsigned int base, long *res);
diff --git a/kernel/panic.c b/kernel/panic.c
index f470a038b05bd1111bc3e0dd2195d6b15e823d14..b69ee9e76cb2ae0c561ffec54a83e5ee162d1082 100644
--- a/kernel/panic.c
+++ b/kernel/panic.c
@@ -671,17 +671,6 @@ EXPORT_SYMBOL(__stack_chk_fail);
 
 #endif
 
-#ifdef CONFIG_ARCH_HAS_REFCOUNT
-void refcount_error_report(struct pt_regs *regs, const char *err)
-{
-	WARN_RATELIMIT(1, "refcount_t %s at %pB in %s[%d], uid/euid: %u/%u\n",
-		err, (void *)instruction_pointer(regs),
-		current->comm, task_pid_nr(current),
-		from_kuid_munged(&init_user_ns, current_uid()),
-		from_kuid_munged(&init_user_ns, current_euid()));
-}
-#endif
-
 core_param(panic, panic_timeout, int, 0644);
 core_param(panic_print, panic_print, ulong, 0644);
 core_param(pause_on_oops, pause_on_oops, int, 0644);