diff --git a/package.json b/package.json
index eb50b689..7f193ef3 100644
--- a/package.json
+++ b/package.json
@@ -77,7 +77,6 @@
     "css-loader": "^4.2.0",
     "del": "^5.1.0",
     "del-cli": "^3.0.1",
-    "enhanced-resolve": "^4.3.0",
     "eslint": "^7.6.0",
     "eslint-config-prettier": "^6.11.0",
     "eslint-plugin-import": "^2.21.2",
diff --git a/src/importer.js b/src/importer.js
deleted file mode 100644
index 5312d377..00000000
--- a/src/importer.js
+++ /dev/null
@@ -1,73 +0,0 @@
-import { getSassImplementation, getWebpackResolver } from './utils';
-
-/**
- * A factory function for creating a Sass importer that uses `sass-loader`'s
- * resolution rules.
- *
- * @see https://sass-lang.com/documentation/js-api#importer
- *
- * This is useful when attempting to mimic `sass-loader`'s behaviour in contexts
- * that do not support Webpack. For example, it could be used to write a Jest
- * transform for testing files with Sass imports.
- *
- * The resulting Sass importer is asynchronous, so it can only be used with
- * `sass.render()` and not `renderSync()`.
- *
- * Example usage:
- * ```js
- *   import sass from 'sass';
- *   import resolve from 'enhanced-resolve';
- *   import createImporter from 'sass-loader/dist/importer';
- *   import webpackConfig = './webpack.config';
- *
- *   const { resolve: { alias } } = webpackConfig;
- *   const resolverFactory = (options) => resolve.create({ alias, ...options });
- *   const importer = createImporter(resolverFactory, sass);
- *
- *   sass.render({
- *     file: 'input.scss',
- *     importer,
- *   }, (err, result) => {
- *     // ...
- *   });
- * ```
- *
- * @param {Function} resolverFactory - A factory function for creating a Webpack
- *   resolver. The resulting `resolve` function should be compatible with the
- *   asynchronous resolve function supplied by [`enhanced-resolve`]{@link
- *   https://github.com/webpack/enhanced-resolve}. In all likelihood you'll want
- *   to pass `resolve.create()` from `enhanced-resolve`, or a wrapped copy of
- *   it.
- * @param {Object} [implementation] - The imported Sass implementation, both
- *   `sass` (Dart Sass)  and `node-sass` are supported. If no implementation is
- *   supplied, `sass` will be preferred if it's available.
- * @param {string[]} [includePaths] - The list of include paths passed to Sass.
- *
- * @returns {Function}
- */
-export default function createSassImporter(
-  resolverFactory,
-  implementation = null,
-  includePaths = []
-) {
-  if (!implementation) {
-    // eslint-disable-next-line no-param-reassign
-    implementation = getSassImplementation();
-  }
-
-  const resolve = getWebpackResolver(
-    implementation,
-    resolverFactory,
-    includePaths
-  );
-
-  return (url, prev, done) => {
-    resolve(prev, url)
-      .then((result) => {
-        done({ file: result });
-      })
-      .catch(() => {
-        done(null);
-      });
-  };
-}
diff --git a/src/utils.js b/src/utils.js
index 920c16f9..3ec2dbda 100644
--- a/src/utils.js
+++ b/src/utils.js
@@ -24,6 +24,11 @@ function getDefaultSassImplementation() {
   return require(sassImplPkg);
 }
 
+/**
+ * @public
+ * This function is not Webpack-specific and can be used by tools wishing to
+ * mimic `sass-loader`'s behaviour, so its signature should not be changed.
+ */
 function getSassImplementation(implementation) {
   let resolvedImplementation = implementation;
 
@@ -273,6 +278,22 @@ const isSpecialModuleImport = /^~[^/]+$/;
 // `[drive_letter]:\` + `\\[server]\[sharename]\`
 const isNativeWin32Path = /^[a-zA-Z]:[/\\]|^\\\\/i;
 
+/**
+ * @public
+ * Create the resolve function used in the custom Sass importer.
+ *
+ * Can be used by external tools to mimic how `sass-loader` works, for example
+ * in a Jest transform. Such usages will want to wrap `resolve.create` from
+ * [`enhanced-resolve`]{@link https://github.com/webpack/enhanced-resolve} to
+ * pass as the `resolverFactory` argument.
+ *
+ * @param {Object} implementation - The imported Sass implementation, both
+ *   `sass` (Dart Sass) and `node-sass` are supported.
+ * @param {Function} resolverFactory - A factory function for creating a Webpack
+ *   resolver.
+ * @param {string[]} [includePaths] - The list of include paths passed to Sass.
+ * @param {boolean} [rootContext] - The configured Webpack root context.
+ */
 function getWebpackResolver(
   implementation,
   resolverFactory,
diff --git a/test/__snapshots__/importer.test.js.snap b/test/__snapshots__/importer.test.js.snap
deleted file mode 100644
index 6bda69c9..00000000
--- a/test/__snapshots__/importer.test.js.snap
+++ /dev/null
@@ -1,95 +0,0 @@
-// Jest Snapshot v1, https://goo.gl/fbAQLP
-
-exports[`importer should resolve imports when passed to \`sass\` 1`] = `
-"@charset \\"UTF-8\\";
-/* @import another/module */
-@import url(http://example.com/something/from/the/interwebs);
-.another-sass-module {
-  background: hotpink;
-}
-
-/* @import another/underscore */
-.underscore {
-  background: hotpink;
-}
-
-/* @import another/_underscore */
-.underscore {
-  background: hotpink;
-}
-
-/* @import ~sass/underscore */
-.underscore-sass {
-  background: hotpink;
-}
-
-/* @import ~sass/some.module */
-.some-sass-module {
-  background: hotpink;
-}
-
-/* @import url(http://example.com/something/from/the/interwebs); */
-/* scoped import @import language */
-.scoped-import body {
-  font: 100% Helvetica, sans-serif;
-  color: #333;
-}
-.scoped-import nav ul {
-  margin: 0;
-  padding: 0;
-  list-style: none;
-}
-.scoped-import nav li {
-  display: inline-block;
-}
-.scoped-import nav a {
-  display: block;
-  padding: 6px 12px;
-  text-decoration: none;
-}
-.scoped-import .box {
-  -webkit-border-radius: 10px;
-  -moz-border-radius: 10px;
-  -ms-border-radius: 10px;
-  border-radius: 10px;
-}
-.scoped-import .message, .scoped-import .warning, .scoped-import .error, .scoped-import .success {
-  border: 1px solid #ccc;
-  padding: 10px;
-  color: #333;
-}
-.scoped-import .success {
-  border-color: green;
-}
-.scoped-import .error {
-  border-color: red;
-}
-.scoped-import .warning {
-  border-color: yellow;
-}
-.scoped-import .foo:before {
-  content: \\"\\";
-}
-.scoped-import .bar:before {
-  content: \\"∑\\";
-}
-
-/* @import util */
-.util {
-  color: hotpink;
-}
-
-/* @import ~module */
-.module {
-  background: hotpink;
-}
-
-/* @import ~another */
-.another-scss-module-from-node-modules {
-  background: hotpink;
-}
-
-a {
-  color: red;
-}"
-`;
diff --git a/test/importer.test.js b/test/importer.test.js
deleted file mode 100644
index 65a13bb8..00000000
--- a/test/importer.test.js
+++ /dev/null
@@ -1,44 +0,0 @@
-import sass from 'sass';
-import resolve from 'enhanced-resolve';
-
-import createSassImporter from '../src/importer';
-
-describe('importer', () => {
-  it('should resolve imports when passed to `sass`', (done) => {
-    const importer = createSassImporter(resolve.create);
-
-    sass.render(
-      {
-        file: 'test/sass/imports.sass',
-        importer,
-      },
-      (err, result) => {
-        expect(result.css.toString()).toMatchSnapshot();
-
-        done(err);
-      }
-    );
-  });
-
-  it('should pass `null` to `done()` when resolution fails', (done) => {
-    let spy;
-    // eslint-disable-next-line no-shadow
-    const importer = (url, prev, done) => {
-      spy = jest.fn(done);
-      createSassImporter(resolve.create, sass)(url, prev, spy);
-    };
-
-    sass.render(
-      {
-        file: 'test/sass/error-file-not-found.sass',
-        importer,
-      },
-      (err) => {
-        expect(spy).toHaveBeenCalledWith(null);
-        expect(err.toString()).toMatch("Can't find stylesheet to import.");
-
-        done();
-      }
-    );
-  });
-});