diff --git a/Makefile b/Makefile
index b87794a26d95d91833843b26918fe2111cb242b3..a42b121d1cd5b2498961512ca581da85ca1c4a24 100644
--- a/Makefile
+++ b/Makefile
@@ -1109,13 +1109,11 @@ vmlinux-dirs	:= $(patsubst %/,%,$(filter %/, \
 		     $(core-y) $(core-m) $(drivers-y) $(drivers-m) \
 		     $(libs-y) $(libs-m)))
 
-vmlinux-alldirs	:= $(sort $(vmlinux-dirs) Documentation \
+build-dirs	:= $(vmlinux-dirs)
+clean-dirs	:= $(sort $(vmlinux-dirs) Documentation \
 		     $(patsubst %/,%,$(filter %/, $(core-) \
 			$(drivers-) $(libs-))))
 
-build-dirs	:= $(vmlinux-dirs)
-clean-dirs	:= $(vmlinux-alldirs)
-
 subdir-modorder := $(addsuffix /modules.order, $(build-dirs))
 
 # Externally visible symbols (used by link-vmlinux.sh)
@@ -1131,8 +1129,6 @@ KBUILD_VMLINUX_OBJS += $(patsubst %/,%/built-in.a, $(drivers-y))
 
 export KBUILD_VMLINUX_OBJS KBUILD_VMLINUX_LIBS
 export KBUILD_LDS          := arch/$(SRCARCH)/kernel/vmlinux.lds
-# used by scripts/Makefile.package
-export KBUILD_ALLDIRS := $(sort $(filter-out arch/%,$(vmlinux-alldirs)) LICENSES arch include scripts tools)
 
 vmlinux-deps := $(KBUILD_LDS) $(KBUILD_VMLINUX_OBJS) $(KBUILD_VMLINUX_LIBS)
 
diff --git a/scripts/Makefile.package b/scripts/Makefile.package
index 5017f6b2da809c2af4e199bd86b4e91762c719ff..8bbcced67c221e1e14e34a34005e5b2e993e678d 100644
--- a/scripts/Makefile.package
+++ b/scripts/Makefile.package
@@ -29,7 +29,10 @@ KDEB_SOURCENAME ?= linux-upstream
 KBUILD_PKG_ROOTCMD ?="fakeroot -u"
 export KDEB_SOURCENAME
 # Include only those top-level files that are needed by make, plus the GPL copy
-TAR_CONTENT := $(KBUILD_ALLDIRS) .config .scmversion Makefile \
+TAR_CONTENT := Documentation LICENSES arch block certs crypto drivers fs \
+               include init io_uring ipc kernel lib mm net samples scripts \
+               security sound tools usr virt \
+               .config .scmversion Makefile \
                Kbuild Kconfig COPYING $(wildcard localversion*)
 MKSPEC     := $(srctree)/scripts/package/mkspec