diff --git a/packages/nuxt3/src/babel-preset-app/polyfills-plugin.js b/packages/nuxt3/src/babel-preset-app/polyfills-plugin.js
deleted file mode 100644
index 8bad5ad5f5..0000000000
--- a/packages/nuxt3/src/babel-preset-app/polyfills-plugin.js
+++ /dev/null
@@ -1,24 +0,0 @@
-// Add polyfill imports to the first file encountered.
-module.exports = ({ _types }) => {
-  let entryFile
-  return {
-    name: 'inject-polyfills',
-    visitor: {
-      Program (path, state) {
-        if (!entryFile) {
-          entryFile = state.filename
-        } else if (state.filename !== entryFile) {
-          return
-        }
-
-        const { polyfills } = state.opts
-        const { createImport } = require('@babel/preset-env/lib/utils')
-
-        // Imports are injected in reverse order
-        polyfills.slice().reverse().forEach((p) => {
-          createImport(path, p)
-        })
-      }
-    }
-  }
-}
diff --git a/packages/nuxt3/src/builder.ts b/packages/nuxt3/src/builder.ts
index 13852c3c6d..88e2927d81 100644
--- a/packages/nuxt3/src/builder.ts
+++ b/packages/nuxt3/src/builder.ts
@@ -2,7 +2,7 @@ import { join, relative } from 'path'
 import fsExtra from 'fs-extra'
 import { debounce } from 'lodash'
 import { DeterminedGlobals, determineGlobals } from '@nuxt/kit'
-import { Nuxt } from '../core'
+import { Nuxt } from './nuxt'
 import {
   templateData,
   compileTemplates,
@@ -11,7 +11,7 @@ import {
 } from './template'
 import { createWatcher } from './watch'
 import { createApp, NuxtApp } from './app'
-import Ignore from './ignore'
+import Ignore from './utils/ignore'
 
 export class Builder {
   nuxt: Nuxt
diff --git a/packages/nuxt3/src/template.ts b/packages/nuxt3/src/template.ts
index 78ddd6655f..c4a5a54339 100644
--- a/packages/nuxt3/src/template.ts
+++ b/packages/nuxt3/src/template.ts
@@ -2,7 +2,7 @@ import { join, relative, dirname } from 'path'
 import fsExtra from 'fs-extra'
 import globby from 'globby'
 import lodashTemplate from 'lodash/template'
-import * as nxt from './nxt'
+import * as nxt from './utils/nxt'
 
 export interface NuxtTemplate {
   src: string // Absolute path to source file
diff --git a/packages/nuxt3/src/ignore.ts b/packages/nuxt3/src/utils/ignore.ts
similarity index 100%
rename from packages/nuxt3/src/ignore.ts
rename to packages/nuxt3/src/utils/ignore.ts
diff --git a/packages/nuxt3/src/utils.ts b/packages/nuxt3/src/utils/index.ts
similarity index 91%
rename from packages/nuxt3/src/utils.ts
rename to packages/nuxt3/src/utils/index.ts
index 6b42370045..d33fadf310 100644
--- a/packages/nuxt3/src/utils.ts
+++ b/packages/nuxt3/src/utils/index.ts
@@ -1,6 +1,6 @@
 import { resolve } from 'path'
 import globby from 'globby'
-import { Builder } from './builder'
+import { Builder } from '../builder'
 
 // TODO: move to core resolver
 export async function resolveFiles (builder: Builder, pattern: string, srcDir: string) {
diff --git a/packages/nuxt3/src/nxt.ts b/packages/nuxt3/src/utils/nxt.ts
similarity index 96%
rename from packages/nuxt3/src/nxt.ts
rename to packages/nuxt3/src/utils/nxt.ts
index 5ec4a2075f..a3566da332 100644
--- a/packages/nuxt3/src/nxt.ts
+++ b/packages/nuxt3/src/utils/nxt.ts
@@ -1,7 +1,7 @@
 import { basename, extname } from 'path'
 import hash from 'hash-sum'
 import { camelCase } from 'scule'
-import { NuxtRoute } from './pages'
+import { NuxtRoute } from '../pages'
 // NXT is a set of utils for serializing JavaScript data to JS code
 
 export const serialize = data => JSON.stringify(data, null, 2).replace(/"{(.+)}"/g, '$1')
diff --git a/packages/nuxt3/src/watch.ts b/packages/nuxt3/src/watch.ts
index d148fec01a..c61db09d92 100644
--- a/packages/nuxt3/src/watch.ts
+++ b/packages/nuxt3/src/watch.ts
@@ -1,7 +1,7 @@
 import chokidar, { WatchOptions } from 'chokidar'
 import defu from 'defu'
 import consola from 'consola'
-import Ignore from './ignore'
+import Ignore from './utils/ignore'
 
 export function createWatcher (
   pattern: string,
diff --git a/packages/nuxt3/src/babel-preset-app/index.js b/packages/nuxt3/src/webpack/utils/babel-preset.js
similarity index 86%
rename from packages/nuxt3/src/babel-preset-app/index.js
rename to packages/nuxt3/src/webpack/utils/babel-preset.js
index 858d1ef2e3..c6094d6b52 100644
--- a/packages/nuxt3/src/babel-preset-app/index.js
+++ b/packages/nuxt3/src/webpack/utils/babel-preset.js
@@ -122,7 +122,7 @@ module.exports = (api, options = {}) => {
         }
       )
     )
-    plugins.push([require('./polyfills-plugin'), { polyfills }])
+    plugins.push([polyfillsPlugin, { polyfills }])
   }
 
   // Pass options along to babel-preset-env
@@ -175,3 +175,28 @@ module.exports = (api, options = {}) => {
     plugins
   }
 }
+
+// Add polyfill imports to the first file encountered.
+function polyfillsPlugin ({ _types }) {
+  let entryFile
+  return {
+    name: 'inject-polyfills',
+    visitor: {
+      Program (path, state) {
+        if (!entryFile) {
+          entryFile = state.filename
+        } else if (state.filename !== entryFile) {
+          return
+        }
+
+        const { polyfills } = state.opts
+        const { createImport } = require('@babel/preset-env/lib/utils')
+
+        // Imports are injected in reverse order
+        polyfills.slice().reverse().forEach((p) => {
+          createImport(path, p)
+        })
+      }
+    }
+  }
+}