diff --git a/CMakeLists.txt b/CMakeLists.txt
index bb66118126d..fad19139a1d 100644
--- a/CMakeLists.txt
+++ b/CMakeLists.txt
@@ -69,16 +69,22 @@ if(NOT OV_GLIBC_VERSION VERSION_EQUAL 0.0)
     message (STATUS "GLIBC_VERSION ......................... " ${OV_GLIBC_VERSION})
 endif()
 
-# remove file with exported developer targets to force its regeneration
+# remove file with exported targets to force its regeneration
 file(REMOVE "${CMAKE_BINARY_DIR}/ngraphTargets.cmake")
 file(REMOVE "${CMAKE_BINARY_DIR}/InferenceEngineTargets.cmake")
 file(REMOVE "${CMAKE_BINARY_DIR}/OpenVINOTargets.cmake")
-foreach(component IN LISTS openvino_export_components)
-    file(REMOVE "${CMAKE_BINARY_DIR}/${component}_dev_targets.cmake")
-    file(REMOVE "${CMAKE_BINARY_DIR}/ov_${component}_dev_targets.cmake")
-    unset(${component} CACHE)
-endforeach()
-unset(openvino_export_components CACHE)
+
+# remove exported developer targets to force its regeneration
+macro(ov_clean_dev_targets)
+    foreach(component IN LISTS openvino_export_components)
+        file(REMOVE "${CMAKE_BINARY_DIR}/${component}_dev_targets.cmake")
+        file(REMOVE "${CMAKE_BINARY_DIR}/ov_${component}_dev_targets.cmake")
+        unset(${component} CACHE)
+    endforeach()
+    unset(openvino_export_components CACHE)
+    unset(openvino_installed_targets CACHE)
+endmacro()
+ov_clean_dev_targets()
 
 #
 # Build
diff --git a/cmake/developer_package/packaging/packaging.cmake b/cmake/developer_package/packaging/packaging.cmake
index c20f5fff79a..b8c961a4f3f 100644
--- a/cmake/developer_package/packaging/packaging.cmake
+++ b/cmake/developer_package/packaging/packaging.cmake
@@ -16,6 +16,12 @@ macro(ov_install_static_lib target comp)
         if(target_type STREQUAL "STATIC_LIBRARY")
             set_target_properties(${target} PROPERTIES EXCLUDE_FROM_ALL OFF)
         endif()
+
+        # save all internal installed targets to filter them later in 'ov_generate_dev_package_config'
+        list(APPEND openvino_installed_targets ${target})
+        set(openvino_installed_targets "${openvino_installed_targets}" CACHE INTERNAL
+            "A list of OpenVINO internal targets" FORCE)
+
         install(TARGETS ${target} EXPORT OpenVINOTargets
                 ARCHIVE DESTINATION ${OV_CPACK_ARCHIVEDIR} COMPONENT ${comp} ${ARGN})
     endif()
diff --git a/cmake/developer_package/plugins/plugins.cmake b/cmake/developer_package/plugins/plugins.cmake
index 9cbb650e242..d9ce2902376 100644
--- a/cmake/developer_package/plugins/plugins.cmake
+++ b/cmake/developer_package/plugins/plugins.cmake
@@ -135,7 +135,7 @@ function(ov_add_plugin)
                         LIBRARY DESTINATION ${OV_CPACK_PLUGINSDIR}
                         COMPONENT ${install_component})
             else()
-                ov_install_static_lib(${OV_PLUGIN_NAME} ${install_component})
+                ov_install_static_lib(${OV_PLUGIN_NAME} ${OV_CPACK_COMP_CORE})
             endif()
         endif()
     endif()
diff --git a/cmake/extra_modules.cmake b/cmake/extra_modules.cmake
index 6a5df6e412c..c6d4a99712c 100644
--- a/cmake/extra_modules.cmake
+++ b/cmake/extra_modules.cmake
@@ -39,15 +39,17 @@ function(ov_generate_dev_package_config)
     find_package(OpenCV QUIET)
 
     foreach(component IN LISTS openvino_export_components)
-        # TODO: remove legacy targets from tests
-        # string(FIND "${component}" "_legacy" index)
-        # if(index EQUAL -1)
-
-        # export all targets with prefix and use them during extra modules build
-        export(TARGETS ${${component}} NAMESPACE openvino::
+        # filter out targets which are installed by OpenVINOConfig.cmake static build case
+        set(exported_targets)
+        foreach(target IN LISTS ${component})
+            if(NOT target IN_LIST openvino_installed_targets)
+                list(APPEND exported_targets ${target})
+            endif()
+        endforeach()
+        # export all developer targets with prefix and use them during extra modules build
+        export(TARGETS ${exported_targets} NAMESPACE openvino::
                APPEND FILE "${CMAKE_BINARY_DIR}/ov_${component}_dev_targets.cmake")
         list(APPEND all_dev_targets ${${component}})
-        # endif()
     endforeach()
     add_custom_target(ov_dev_targets DEPENDS ${all_dev_targets})
 
@@ -76,10 +78,6 @@ endfunction()
 #
 
 function(register_extra_modules)
-    # post export
-    openvino_developer_export_targets(COMPONENT core_legacy TARGETS inference_engine)
-    openvino_developer_export_targets(COMPONENT core_legacy TARGETS ngraph)
-
     set(InferenceEngineDeveloperPackage_DIR "${CMAKE_CURRENT_BINARY_DIR}/build-modules")
     set(OpenVINODeveloperPackage_DIR "${CMAKE_BINARY_DIR}/build-modules")
     set(OpenVINO_DIR "${CMAKE_BINARY_DIR}")
@@ -94,12 +92,12 @@ function(register_extra_modules)
 
         file(WRITE "${devconfig_file}" "\# !! AUTOGENERATED: DON'T EDIT !!\n\n")
 
-        foreach(target IN LISTS ${openvino_export_components})
-            if(target)
+        foreach(targets_list IN LISTS ${openvino_export_components})
+            foreach(target IN LISTS targets_list)
                 file(APPEND "${devconfig_file}" "if(NOT TARGET ${NS}::${target})
     add_library(${NS}::${target} ALIAS ${target})
 endif()\n")
-            endif()
+            endforeach()
         endforeach()
     endfunction()
 
diff --git a/cmake/templates/OpenVINOConfig.cmake.in b/cmake/templates/OpenVINOConfig.cmake.in
index 8f400480bcd..5036fbf2bc6 100644
--- a/cmake/templates/OpenVINOConfig.cmake.in
+++ b/cmake/templates/OpenVINOConfig.cmake.in
@@ -343,7 +343,8 @@ endmacro()
 macro(_ov_find_intel_cpu_dependencies)
     set(_OV_ENABLE_CPU_ACL "@DNNL_USE_ACL@")
     if(_OV_ENABLE_CPU_ACL)
-        if(_ov_as_external_package)
+        set(_ov_in_install_tree "@PACKAGE_ARM_COMPUTE_LIB_DIR@")
+        if(_ov_in_install_tree)
             set_and_check(ARM_COMPUTE_LIB_DIR "@PACKAGE_ARM_COMPUTE_LIB_DIR@")
             set(ACL_DIR "${CMAKE_CURRENT_LIST_DIR}")
         else()
@@ -352,8 +353,8 @@ macro(_ov_find_intel_cpu_dependencies)
 
         _ov_find_dependency(ACL)
 
+        unset(_ov_in_install_tree)
         unset(ARM_COMPUTE_LIB_DIR)
-        unset(_ov_find_acl_path)
     endif()
     unset(_OV_ENABLE_CPU_ACL)
 endmacro()
diff --git a/samples/CMakeLists.txt b/samples/CMakeLists.txt
index 5f7e4aa5621..ab5abf8024c 100644
--- a/samples/CMakeLists.txt
+++ b/samples/CMakeLists.txt
@@ -5,14 +5,7 @@
 add_subdirectory(cpp)
 add_subdirectory(c)
 
-# used by tests_deprecated
-if(TARGET format_reader)
-    install(TARGETS format_reader
-            ARCHIVE DESTINATION tests COMPONENT tests EXCLUDE_FROM_ALL
-            LIBRARY DESTINATION tests COMPONENT tests EXCLUDE_FROM_ALL)
-endif()
-
-openvino_developer_export_targets(COMPONENT openvino_common TARGETS format_reader ie_samples_utils)
+openvino_developer_export_targets(COMPONENT samples TARGETS format_reader ie_samples_utils)
 
 #
 # Install
diff --git a/src/bindings/c/src/CMakeLists.txt b/src/bindings/c/src/CMakeLists.txt
index 2e94da75466..063b248a4bc 100644
--- a/src/bindings/c/src/CMakeLists.txt
+++ b/src/bindings/c/src/CMakeLists.txt
@@ -38,24 +38,24 @@ set_target_properties(${TARGET_NAME} PROPERTIES EXPORT_NAME runtime::c)
 ov_add_library_version(${TARGET_NAME})
 
 export(TARGETS ${TARGET_NAME} NAMESPACE openvino::
-    APPEND FILE "${CMAKE_BINARY_DIR}/OpenVINOTargets.cmake")
+       APPEND FILE "${CMAKE_BINARY_DIR}/OpenVINOTargets.cmake")
 
 # install
 ov_cpack_add_component(${OV_CPACK_COMP_CORE_C} HIDDEN)
 ov_cpack_add_component(${OV_CPACK_COMP_CORE_C_DEV} HIDDEN)
 
 install(TARGETS ${TARGET_NAME} EXPORT OpenVINOTargets
-    RUNTIME DESTINATION ${OV_CPACK_RUNTIMEDIR} COMPONENT ${OV_CPACK_COMP_CORE_C}
-    ARCHIVE DESTINATION ${OV_CPACK_ARCHIVEDIR} COMPONENT ${OV_CPACK_COMP_CORE_C}
-    LIBRARY DESTINATION ${OV_CPACK_LIBRARYDIR} COMPONENT ${OV_CPACK_COMP_CORE_C}
-    NAMELINK_COMPONENT ${OV_CPACK_COMP_CORE_C_DEV}
-    INCLUDES DESTINATION ${OV_CPACK_INCLUDEDIR}
-                         ${OV_CPACK_INCLUDEDIR}/ie)
+        RUNTIME DESTINATION ${OV_CPACK_RUNTIMEDIR} COMPONENT ${OV_CPACK_COMP_CORE_C}
+        ARCHIVE DESTINATION ${OV_CPACK_ARCHIVEDIR} COMPONENT ${OV_CPACK_COMP_CORE_C}
+        LIBRARY DESTINATION ${OV_CPACK_LIBRARYDIR} COMPONENT ${OV_CPACK_COMP_CORE_C}
+        NAMELINK_COMPONENT ${OV_CPACK_COMP_CORE_C_DEV}
+        INCLUDES DESTINATION ${OV_CPACK_INCLUDEDIR}
+                             ${OV_CPACK_INCLUDEDIR}/ie)
 
 install(DIRECTORY ${OpenVINO_C_API_SOURCE_DIR}/include/c_api
-    DESTINATION ${OV_CPACK_INCLUDEDIR}/ie
-    COMPONENT ${OV_CPACK_COMP_CORE_C_DEV})
+        DESTINATION ${OV_CPACK_INCLUDEDIR}/ie
+        COMPONENT ${OV_CPACK_COMP_CORE_C_DEV})
 
 install(DIRECTORY ${OpenVINO_C_API_SOURCE_DIR}/include/openvino/
-    DESTINATION ${OV_CPACK_INCLUDEDIR}/openvino
-    COMPONENT ${OV_CPACK_COMP_CORE_C_DEV})
+        DESTINATION ${OV_CPACK_INCLUDEDIR}/openvino
+        COMPONENT ${OV_CPACK_COMP_CORE_C_DEV})
diff --git a/src/common/itt/CMakeLists.txt b/src/common/itt/CMakeLists.txt
index b9d0a79392a..e5503592141 100644
--- a/src/common/itt/CMakeLists.txt
+++ b/src/common/itt/CMakeLists.txt
@@ -12,8 +12,13 @@ add_library(openvino::itt ALIAS ${TARGET_NAME})
 target_link_libraries(${TARGET_NAME} PUBLIC openvino::util)
 
 if(ENABLE_PROFILING_ITT)
-    target_link_libraries(${TARGET_NAME} PUBLIC
-        $<IF:$<TARGET_EXISTS:ittapi::ittnotify>,ittapi::ittnotify,ittapi::ittapi>)
+    if(TARGET ittapi::ittnotify)
+        set(itt_dependency ittapi::ittnotify)
+    else()
+        set(itt_dependency ittapi::ittapi)
+    endif()
+    target_link_libraries(${TARGET_NAME} PUBLIC ${itt_dependency})
+
     if(ENABLE_PROFILING_FILTER STREQUAL "ALL")
         target_compile_definitions(${TARGET_NAME} PUBLIC
             ENABLE_PROFILING_ALL
diff --git a/src/common/low_precision_transformations/CMakeLists.txt b/src/common/low_precision_transformations/CMakeLists.txt
index d097acfaf89..fea803cc7fd 100644
--- a/src/common/low_precision_transformations/CMakeLists.txt
+++ b/src/common/low_precision_transformations/CMakeLists.txt
@@ -53,10 +53,6 @@ target_include_directories(${TARGET_NAME} INTERFACE
 
 set_target_properties(${TARGET_NAME}_obj PROPERTIES INTERPROCEDURAL_OPTIMIZATION_RELEASE ${ENABLE_LTO})
 
-# developer package
-
-openvino_developer_export_targets(COMPONENT core_legacy TARGETS ${TARGET_NAME})
-
 if(ENABLE_TESTS)
     add_subdirectory(tests)
 endif()
diff --git a/src/common/transformations/CMakeLists.txt b/src/common/transformations/CMakeLists.txt
index 196e91cb726..c2533d6838e 100644
--- a/src/common/transformations/CMakeLists.txt
+++ b/src/common/transformations/CMakeLists.txt
@@ -58,10 +58,6 @@ ov_abi_free_target(${TARGET_NAME}_obj)
 
 set_target_properties(${TARGET_NAME}_obj PROPERTIES INTERPROCEDURAL_OPTIMIZATION_RELEASE ${ENABLE_LTO})
 
-# developer package
-
-openvino_developer_export_targets(COMPONENT core_legacy TARGETS ${TARGET_NAME})
-
 # temporary workaround for fatal error LNK1248: image size (1004722F6) exceeds maximum
 # allowable size (FFFFFFFF)
 # the symbolic debugging information will be stored in a separate .pdb file.
diff --git a/src/frontends/common/CMakeLists.txt b/src/frontends/common/CMakeLists.txt
index 14e8de3e30c..11ec9827631 100644
--- a/src/frontends/common/CMakeLists.txt
+++ b/src/frontends/common/CMakeLists.txt
@@ -75,8 +75,6 @@ add_library(ngraph::${TARGET_NAME} ALIAS ${TARGET_NAME})
 add_library(openvino::frontend::common ALIAS ${TARGET_NAME})
 add_library(${TARGET_NAME}::static ALIAS ${TARGET_NAME})
 
-openvino_developer_export_targets(COMPONENT core_legacy TARGETS ${TARGET_NAME})
-
 # Installation rules header files
 
 install(DIRECTORY ${FRONTEND_INCLUDE_DIR}/openvino
diff --git a/src/plugins/intel_gna/legacy/CMakeLists.txt b/src/plugins/intel_gna/legacy/CMakeLists.txt
index 31209350568..ac53784b1e4 100644
--- a/src/plugins/intel_gna/legacy/CMakeLists.txt
+++ b/src/plugins/intel_gna/legacy/CMakeLists.txt
@@ -83,10 +83,6 @@ set_target_properties(${TARGET_NAME}_s PROPERTIES
 set_target_properties(${TARGET_NAME} ${TARGET_NAME}_obj
                       PROPERTIES INTERPROCEDURAL_OPTIMIZATION_RELEASE ${ENABLE_LTO})
 
-# developer package
-
-openvino_developer_export_targets(COMPONENT core_legacy TARGETS ${TARGET_NAME})
-
 # install
 
 ov_install_static_lib(${TARGET_NAME} ${OV_CPACK_COMP_CORE} OPTIONAL)
diff --git a/src/plugins/intel_gna/tests/deprecated/helpers/CMakeLists.txt b/src/plugins/intel_gna/tests/deprecated/helpers/CMakeLists.txt
index 7b55f773b71..845af496642 100644
--- a/src/plugins/intel_gna/tests/deprecated/helpers/CMakeLists.txt
+++ b/src/plugins/intel_gna/tests/deprecated/helpers/CMakeLists.txt
@@ -42,8 +42,3 @@ if (ENABLE_DATA)
     add_dependencies(${TARGET_NAME} data)
     add_dependencies(${TARGET_NAME}_s data)
 endif()
-
-# developer package
-
-openvino_developer_export_targets(COMPONENT tests
-                                  TARGETS ieTestHelpers ieTestHelpers_s)
diff --git a/thirdparty/ittapi/CMakeLists.txt b/thirdparty/ittapi/CMakeLists.txt
index d30d6f0136c..fe821f74fea 100644
--- a/thirdparty/ittapi/CMakeLists.txt
+++ b/thirdparty/ittapi/CMakeLists.txt
@@ -26,5 +26,5 @@ else()
     add_library(ittapi::ittnotify ALIAS ittnotify)
 
     openvino_developer_export_targets(COMPONENT openvino_common TARGETS ittapi::ittnotify)
-    ov_install_static_lib(ittapi::ittnotify ${OV_CPACK_COMP_CORE})
+    ov_install_static_lib(ittnotify ${OV_CPACK_COMP_CORE})
 endif()