diff --git a/components/esp32/CMakeLists.txt b/components/esp32/CMakeLists.txt
index a6eaa1b31d..adbaff7700 100644
--- a/components/esp32/CMakeLists.txt
+++ b/components/esp32/CMakeLists.txt
@@ -9,6 +9,5 @@ if(NOT BOOTLOADER_BUILD)
     set(legacy_reqs driver efuse soc)
 endif()
 
-idf_component_register(INCLUDE_DIRS include
-                       REQUIRES xtensa "${legacy_reqs}"
+idf_component_register(REQUIRES xtensa "${legacy_reqs}"
                        REQUIRED_IDF_TARGETS esp32)
diff --git a/components/esp32/include/rom/aes.h b/components/esp32/include/rom/aes.h
deleted file mode 100644
index 5cb2e94b82..0000000000
--- a/components/esp32/include/rom/aes.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/aes.h is deprecated, please use esp32/rom/aes.h instead
-#include "esp32/rom/aes.h"
diff --git a/components/esp32/include/rom/bigint.h b/components/esp32/include/rom/bigint.h
deleted file mode 100644
index d6390d003b..0000000000
--- a/components/esp32/include/rom/bigint.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/bigint.h is deprecated, please use esp32/rom/bigint.h instead
-#include "esp32/rom/bigint.h"
diff --git a/components/esp32/include/rom/cache.h b/components/esp32/include/rom/cache.h
deleted file mode 100644
index 4b3e44ad5e..0000000000
--- a/components/esp32/include/rom/cache.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/cache.h is deprecated, please use esp32/rom/cache.h instead
-#include "esp32/rom/cache.h"
diff --git a/components/esp32/include/rom/crc.h b/components/esp32/include/rom/crc.h
deleted file mode 100644
index 85ea280be6..0000000000
--- a/components/esp32/include/rom/crc.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/crc.h is deprecated, please use esp32/rom/crc.h instead
-#include "esp32/rom/crc.h"
diff --git a/components/esp32/include/rom/efuse.h b/components/esp32/include/rom/efuse.h
deleted file mode 100644
index 511b34c5f8..0000000000
--- a/components/esp32/include/rom/efuse.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/efuse.h is deprecated, please use esp32/rom/efuse.h instead
-#include "esp32/rom/efuse.h"
diff --git a/components/esp32/include/rom/ets_sys.h b/components/esp32/include/rom/ets_sys.h
deleted file mode 100644
index b1f2aa8a53..0000000000
--- a/components/esp32/include/rom/ets_sys.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/ets_sys.h is deprecated, please use esp32/rom/ets_sys.h instead
-#include "esp32/rom/ets_sys.h"
diff --git a/components/esp32/include/rom/gpio.h b/components/esp32/include/rom/gpio.h
deleted file mode 100644
index 445586728e..0000000000
--- a/components/esp32/include/rom/gpio.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/gpio.h is deprecated, please use esp32/rom/gpio.h instead
-#include "esp32/rom/gpio.h"
diff --git a/components/esp32/include/rom/libc_stubs.h b/components/esp32/include/rom/libc_stubs.h
deleted file mode 100644
index f6a50125ae..0000000000
--- a/components/esp32/include/rom/libc_stubs.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/libc_stubs.h is deprecated, please use esp32/rom/libc_stubs.h instead
-#include "esp32/rom/libc_stubs.h"
diff --git a/components/esp32/include/rom/lldesc.h b/components/esp32/include/rom/lldesc.h
deleted file mode 100644
index 5d5443bfbc..0000000000
--- a/components/esp32/include/rom/lldesc.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/lldesc.h is deprecated, please use esp32/rom/lldesc.h instead
-#include "esp32/rom/lldesc.h"
diff --git a/components/esp32/include/rom/md5_hash.h b/components/esp32/include/rom/md5_hash.h
deleted file mode 100644
index 4b1cd15aef..0000000000
--- a/components/esp32/include/rom/md5_hash.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/md5_hash.h is deprecated, please use esp32/rom/md5_hash.h instead
-#include "esp32/rom/md5_hash.h"
diff --git a/components/esp32/include/rom/miniz.h b/components/esp32/include/rom/miniz.h
deleted file mode 100644
index 3837fbd7d0..0000000000
--- a/components/esp32/include/rom/miniz.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/miniz.h is deprecated, please use esp32/rom/miniz.h instead
-#include "esp32/rom/miniz.h"
diff --git a/components/esp32/include/rom/queue.h b/components/esp32/include/rom/queue.h
deleted file mode 100644
index 5e0c210954..0000000000
--- a/components/esp32/include/rom/queue.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/queue.h is deprecated, please use sys/queue.h instead
-#include "sys/queue.h"
diff --git a/components/esp32/include/rom/rtc.h b/components/esp32/include/rom/rtc.h
deleted file mode 100644
index 95ea54a7a5..0000000000
--- a/components/esp32/include/rom/rtc.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/rtc.h is deprecated, please use esp32/rom/rtc.h instead
-#include "esp32/rom/rtc.h"
diff --git a/components/esp32/include/rom/secure_boot.h b/components/esp32/include/rom/secure_boot.h
deleted file mode 100644
index 103958d959..0000000000
--- a/components/esp32/include/rom/secure_boot.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/secure_boot.h is deprecated, please use esp32/rom/secure_boot.h instead
-#include "esp32/rom/secure_boot.h"
diff --git a/components/esp32/include/rom/sha.h b/components/esp32/include/rom/sha.h
deleted file mode 100644
index bd7b152d76..0000000000
--- a/components/esp32/include/rom/sha.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/sha.h is deprecated, please use esp32/rom/sha.h instead
-#include "esp32/rom/sha.h"
diff --git a/components/esp32/include/rom/spi_flash.h b/components/esp32/include/rom/spi_flash.h
deleted file mode 100644
index f89834e002..0000000000
--- a/components/esp32/include/rom/spi_flash.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/spi_flash.h is deprecated, please use esp32/rom/spi_flash.h instead
-#include "esp32/rom/spi_flash.h"
diff --git a/components/esp32/include/rom/tbconsole.h b/components/esp32/include/rom/tbconsole.h
deleted file mode 100644
index e077fc458e..0000000000
--- a/components/esp32/include/rom/tbconsole.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/tbconsole.h is deprecated, please use esp32/rom/tbconsole.h instead
-#include "esp32/rom/tbconsole.h"
diff --git a/components/esp32/include/rom/tjpgd.h b/components/esp32/include/rom/tjpgd.h
deleted file mode 100644
index 11baa03fb7..0000000000
--- a/components/esp32/include/rom/tjpgd.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/tjpgd.h is deprecated, please use esp32/rom/tjpgd.h instead
-#include "esp32/rom/tjpgd.h"
diff --git a/components/esp32/include/rom/uart.h b/components/esp32/include/rom/uart.h
deleted file mode 100644
index 97b2f1a2a5..0000000000
--- a/components/esp32/include/rom/uart.h
+++ /dev/null
@@ -1,2 +0,0 @@
-#warning rom/uart.h is deprecated, please use esp32/rom/uart.h instead
-#include "esp32/rom/uart.h"
diff --git a/docs/en/migration-guides/system.rst b/docs/en/migration-guides/system.rst
index 3924c507c9..62acc2fe61 100644
--- a/docs/en/migration-guides/system.rst
+++ b/docs/en/migration-guides/system.rst
@@ -29,3 +29,7 @@ Trax
 ----
 
 The header ``trax.h`` has been made private. ESP-IDF developers should include ``esp_private/trax.h`` instead.
+
+ROM
+---
+Deprecated ROM related header files from `components/esp32/rom/` (old include path: `rom/*.h`) have been deleted. Please update to use the new target-specific path from `components/esp_rom/include/{IDF_TARGET_NAME}/` (new include path: `{IDF_TARGET_NAME}/rom/*.h`).