diff --git a/cue/load/match.go b/cue/load/match.go
index 4d3378c..4ff21b4 100644
--- a/cue/load/match.go
+++ b/cue/load/match.go
@@ -18,7 +18,6 @@
 	"io/ioutil"
 	"path/filepath"
 	"strings"
-	"unicode"
 
 	"cuelang.org/go/cue/build"
 	"cuelang.org/go/cue/errors"
@@ -82,56 +81,3 @@
 	match = true
 	return
 }
-
-// doMatch reports whether the name is one of:
-//
-//	tag (if tag is listed in cfg.Build.BuildTags or cfg.Build.ReleaseTags)
-//	!tag (if tag is not listed in cfg.Build.BuildTags or cfg.Build.ReleaseTags)
-//	a comma-separated list of any of these
-//
-func doMatch(cfg *Config, name string, allTags map[string]bool) bool {
-	if name == "" {
-		if allTags != nil {
-			allTags[name] = true
-		}
-		return false
-	}
-	if i := strings.Index(name, ","); i >= 0 {
-		// comma-separated list
-		ok1 := doMatch(cfg, name[:i], allTags)
-		ok2 := doMatch(cfg, name[i+1:], allTags)
-		return ok1 && ok2
-	}
-	if strings.HasPrefix(name, "!!") { // bad syntax, reject always
-		return false
-	}
-	if strings.HasPrefix(name, "!") { // negation
-		return len(name) > 1 && !doMatch(cfg, name[1:], allTags)
-	}
-
-	if allTags != nil {
-		allTags[name] = true
-	}
-
-	// Tags must be letters, digits, underscores or dots.
-	// Unlike in CUE identifiers, all digits are fine (e.g., "386").
-	for _, c := range name {
-		if !unicode.IsLetter(c) && !unicode.IsDigit(c) && c != '_' && c != '.' {
-			return false
-		}
-	}
-
-	// other tags
-	for _, tag := range cfg.BuildTags {
-		if tag == name {
-			return true
-		}
-	}
-	for _, tag := range cfg.releaseTags {
-		if tag == name {
-			return true
-		}
-	}
-
-	return false
-}
diff --git a/cue/load/match_test.go b/cue/load/match_test.go
deleted file mode 100644
index 0e7d69e..0000000
--- a/cue/load/match_test.go
+++ /dev/null
@@ -1,50 +0,0 @@
-// Copyright 2018 The CUE Authors
-//
-// Licensed under the Apache License, Version 2.0 (the "License");
-// you may not use this file except in compliance with the License.
-// You may obtain a copy of the License at
-//
-//     http://www.apache.org/licenses/LICENSE-2.0
-//
-// Unless required by applicable law or agreed to in writing, software
-// distributed under the License is distributed on an "AS IS" BASIS,
-// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-// See the License for the specific language governing permissions and
-// limitations under the License.
-
-package load
-
-import (
-	"reflect"
-	"testing"
-)
-
-func TestMatch(t *testing.T) {
-	c := &Config{}
-	what := "default"
-	matchFn := func(tag string, want map[string]bool) {
-		t.Helper()
-		m := make(map[string]bool)
-		if !doMatch(c, tag, m) {
-			t.Errorf("%s context should match %s, does not", what, tag)
-		}
-		if !reflect.DeepEqual(m, want) {
-			t.Errorf("%s tags = %v, want %v", tag, m, want)
-		}
-	}
-	noMatch := func(tag string, want map[string]bool) {
-		m := make(map[string]bool)
-		if doMatch(c, tag, m) {
-			t.Errorf("%s context should NOT match %s, does", what, tag)
-		}
-		if !reflect.DeepEqual(m, want) {
-			t.Errorf("%s tags = %v, want %v", tag, m, want)
-		}
-	}
-
-	c.BuildTags = []string{"foo"}
-	matchFn("foo", map[string]bool{"foo": true})
-	noMatch("!foo", map[string]bool{"foo": true})
-	matchFn("foo,!bar", map[string]bool{"foo": true, "bar": true})
-	noMatch("!", map[string]bool{})
-}