diff --git a/Makefile.rules b/Makefile.rules
index 41b5638e82f..59fa834b4cc 100644
--- a/Makefile.rules
+++ b/Makefile.rules
@@ -972,14 +972,7 @@ LLVMLibsOptions += -Wl,-exported_symbols_list,$(NativeExportsFile)
 endif
 
 # GNU ld Win32 accepts .DEF files that contain "DATA" entries.
-# This doesn't work when cross-compiling, though.
 ifeq ($(HOST_OS), $(filter $(HOST_OS), Cygwin MingW))
-ifneq ($(LLVM_CROSS_COMPILING),1)
-HAVE_WIN32_GNU_LD=1
-endif
-endif
-
-ifeq ($(HAVE_WIN32_GNU_LD),1)
 NativeExportsFile := $(ObjDir)/$(notdir $(EXPORTED_SYMBOL_FILE:.exports=.def))
 
 # LLVMLibsOptions is invalidated at processing tools/llvm-shlib.