diff --git a/src/compiler/transformers/utilities.ts b/src/compiler/transformers/utilities.ts
index ad86ded1cb6..4cfd7977881 100644
--- a/src/compiler/transformers/utilities.ts
+++ b/src/compiler/transformers/utilities.ts
@@ -68,7 +68,6 @@ import {
     map,
     MethodDeclaration,
     ModifierFlags,
-    NamedExportBindings,
     NamedImportBindings,
     NamespaceExport,
     Node,
@@ -110,16 +109,14 @@ export interface ExternalModuleInfo {
     hasExportStarsToExportValues: boolean; // whether this module contains export*
 }
 
-function containsDefaultReference(node: NamedImportBindings | NamedExportBindings | undefined) {
+function containsDefaultReference(node: NamedImportBindings | undefined) {
     if (!node) return false;
-    if (!isNamedImports(node) && !isNamedExports(node)) return false;
+    if (!isNamedImports(node)) return false;
     return some(node.elements, isNamedDefaultReference);
 }
 
-function isNamedDefaultReference(e: ImportSpecifier | ExportSpecifier): boolean {
-    return e.propertyName !== undefined ?
-        e.propertyName.escapedText === InternalSymbolName.Default :
-        e.name.escapedText === InternalSymbolName.Default;
+function isNamedDefaultReference(e: ImportSpecifier): boolean {
+    return e.propertyName !== undefined && e.propertyName.escapedText === InternalSymbolName.Default;
 }
 
 /** @internal */
@@ -219,7 +216,6 @@ export function collectExternalModuleInfo(context: TransformationContext, source
                         externalImports.push(node as ExportDeclaration);
                         if (isNamedExports((node as ExportDeclaration).exportClause!)) {
                             addExportedNamesForExportDeclaration(node as ExportDeclaration);
-                            hasImportDefault ||= containsDefaultReference((node as ExportDeclaration).exportClause);
                         }
                         else {
                             const name = ((node as ExportDeclaration).exportClause as NamespaceExport).name;
diff --git a/tests/baselines/reference/importHelpersNoEmitHelpersExportDefault.js b/tests/baselines/reference/importHelpersNoEmitHelpersExportDefault.js
deleted file mode 100644
index 3212b95cb3a..00000000000
--- a/tests/baselines/reference/importHelpersNoEmitHelpersExportDefault.js
+++ /dev/null
@@ -1,36 +0,0 @@
-//// [tests/cases/compiler/importHelpersNoEmitHelpersExportDefault.ts] ////
-
-//// [main.ts]
-// https://github.com/microsoft/TypeScript/issues/40328
-export { default as A } from "./other";
-
-//// [main2.ts]
-export { default } from "./other";
-
-//// [other.ts]
-export default {};
-
-//// [tslib.d.ts]
-declare module "tslib" {
-    function __importDefault(m: any): void;
-}
-
-//// [other.js]
-"use strict";
-Object.defineProperty(exports, "__esModule", { value: true });
-exports.default = {};
-//// [main.js]
-"use strict";
-Object.defineProperty(exports, "__esModule", { value: true });
-exports.A = void 0;
-var tslib_1 = require("tslib");
-// https://github.com/microsoft/TypeScript/issues/40328
-var other_1 = require("./other");
-Object.defineProperty(exports, "A", { enumerable: true, get: function () { return tslib_1.__importDefault(other_1).default; } });
-//// [main2.js]
-"use strict";
-Object.defineProperty(exports, "__esModule", { value: true });
-exports.default = void 0;
-var tslib_1 = require("tslib");
-var other_1 = require("./other");
-Object.defineProperty(exports, "default", { enumerable: true, get: function () { return tslib_1.__importDefault(other_1).default; } });
diff --git a/tests/baselines/reference/nodeModulesAllowJsImportHelpersCollisions3(module=node16).js b/tests/baselines/reference/nodeModulesAllowJsImportHelpersCollisions3(module=node16).js
index 8fefc3d2d6b..8e07883b727 100644
--- a/tests/baselines/reference/nodeModulesAllowJsImportHelpersCollisions3(module=node16).js
+++ b/tests/baselines/reference/nodeModulesAllowJsImportHelpersCollisions3(module=node16).js
@@ -29,14 +29,16 @@ declare module "tslib" {
 
 //// [index.js]
 "use strict";
+var __importDefault = (this && this.__importDefault) || function (mod) {
+    return (mod && mod.__esModule) ? mod : { "default": mod };
+};
 Object.defineProperty(exports, "__esModule", { value: true });
 exports.baz = exports.foo = exports.default = void 0;
-var tslib_1 = require("tslib");
 // cjs format file
 var fs_1 = require("fs");
-Object.defineProperty(exports, "default", { enumerable: true, get: function () { return tslib_1.__importDefault(fs_1).default; } });
+Object.defineProperty(exports, "default", { enumerable: true, get: function () { return __importDefault(fs_1).default; } });
 var fs_2 = require("fs");
-Object.defineProperty(exports, "foo", { enumerable: true, get: function () { return tslib_1.__importDefault(fs_2).default; } });
+Object.defineProperty(exports, "foo", { enumerable: true, get: function () { return __importDefault(fs_2).default; } });
 var fs_3 = require("fs");
 Object.defineProperty(exports, "baz", { enumerable: true, get: function () { return fs_3.bar; } });
 //// [index.js]
diff --git a/tests/baselines/reference/nodeModulesAllowJsImportHelpersCollisions3(module=nodenext).js b/tests/baselines/reference/nodeModulesAllowJsImportHelpersCollisions3(module=nodenext).js
index 8fefc3d2d6b..8e07883b727 100644
--- a/tests/baselines/reference/nodeModulesAllowJsImportHelpersCollisions3(module=nodenext).js
+++ b/tests/baselines/reference/nodeModulesAllowJsImportHelpersCollisions3(module=nodenext).js
@@ -29,14 +29,16 @@ declare module "tslib" {
 
 //// [index.js]
 "use strict";
+var __importDefault = (this && this.__importDefault) || function (mod) {
+    return (mod && mod.__esModule) ? mod : { "default": mod };
+};
 Object.defineProperty(exports, "__esModule", { value: true });
 exports.baz = exports.foo = exports.default = void 0;
-var tslib_1 = require("tslib");
 // cjs format file
 var fs_1 = require("fs");
-Object.defineProperty(exports, "default", { enumerable: true, get: function () { return tslib_1.__importDefault(fs_1).default; } });
+Object.defineProperty(exports, "default", { enumerable: true, get: function () { return __importDefault(fs_1).default; } });
 var fs_2 = require("fs");
-Object.defineProperty(exports, "foo", { enumerable: true, get: function () { return tslib_1.__importDefault(fs_2).default; } });
+Object.defineProperty(exports, "foo", { enumerable: true, get: function () { return __importDefault(fs_2).default; } });
 var fs_3 = require("fs");
 Object.defineProperty(exports, "baz", { enumerable: true, get: function () { return fs_3.bar; } });
 //// [index.js]
diff --git a/tests/baselines/reference/nodeModulesImportHelpersCollisions3(module=node16).js b/tests/baselines/reference/nodeModulesImportHelpersCollisions3(module=node16).js
index e7fd6f6cab2..5f98164aaaa 100644
--- a/tests/baselines/reference/nodeModulesImportHelpersCollisions3(module=node16).js
+++ b/tests/baselines/reference/nodeModulesImportHelpersCollisions3(module=node16).js
@@ -25,12 +25,14 @@ declare module "tslib" {
 
 //// [index.js]
 "use strict";
+var __importDefault = (this && this.__importDefault) || function (mod) {
+    return (mod && mod.__esModule) ? mod : { "default": mod };
+};
 Object.defineProperty(exports, "__esModule", { value: true });
 exports.default = void 0;
-var tslib_1 = require("tslib");
 // cjs format file
 var fs_1 = require("fs");
-Object.defineProperty(exports, "default", { enumerable: true, get: function () { return tslib_1.__importDefault(fs_1).default; } });
+Object.defineProperty(exports, "default", { enumerable: true, get: function () { return __importDefault(fs_1).default; } });
 //// [index.js]
 // esm format file
 export { default } from "fs";
diff --git a/tests/baselines/reference/nodeModulesImportHelpersCollisions3(module=nodenext).js b/tests/baselines/reference/nodeModulesImportHelpersCollisions3(module=nodenext).js
index e7fd6f6cab2..5f98164aaaa 100644
--- a/tests/baselines/reference/nodeModulesImportHelpersCollisions3(module=nodenext).js
+++ b/tests/baselines/reference/nodeModulesImportHelpersCollisions3(module=nodenext).js
@@ -25,12 +25,14 @@ declare module "tslib" {
 
 //// [index.js]
 "use strict";
+var __importDefault = (this && this.__importDefault) || function (mod) {
+    return (mod && mod.__esModule) ? mod : { "default": mod };
+};
 Object.defineProperty(exports, "__esModule", { value: true });
 exports.default = void 0;
-var tslib_1 = require("tslib");
 // cjs format file
 var fs_1 = require("fs");
-Object.defineProperty(exports, "default", { enumerable: true, get: function () { return tslib_1.__importDefault(fs_1).default; } });
+Object.defineProperty(exports, "default", { enumerable: true, get: function () { return __importDefault(fs_1).default; } });
 //// [index.js]
 // esm format file
 export { default } from "fs";
diff --git a/tests/cases/compiler/importHelpersNoEmitHelpersExportDefault.ts b/tests/cases/compiler/importHelpersNoEmitHelpersExportDefault.ts
deleted file mode 100644
index 86433dfb6be..00000000000
--- a/tests/cases/compiler/importHelpersNoEmitHelpersExportDefault.ts
+++ /dev/null
@@ -1,21 +0,0 @@
-// @target: es5
-// @module: commonjs
-// @importHelpers: true
-// @noEmitHelpers: true
-// @esModuleInterop: true
-// @noTypesAndSymbols: true
-
-// @filename: main.ts
-// https://github.com/microsoft/TypeScript/issues/40328
-export { default as A } from "./other";
-
-// @filename: main2.ts
-export { default } from "./other";
-
-// @filename: other.ts
-export default {};
-
-// @filename: tslib.d.ts
-declare module "tslib" {
-    function __importDefault(m: any): void;
-}
\ No newline at end of file