diff --git a/app/controllers/dashboard/projects_controller.rb b/app/controllers/dashboard/projects_controller.rb
index 7cb396253715d4170afaf78f60f77dcbe6185ef7..01bb930a51b479234633834300bcc3f965acbc29 100644
--- a/app/controllers/dashboard/projects_controller.rb
+++ b/app/controllers/dashboard/projects_controller.rb
@@ -36,7 +36,7 @@ def index
   # rubocop: disable CodeReuse/ActiveRecord
   def starred
     @projects = load_projects(params.merge(starred: true))
-      .includes(:forked_from_project, :tags)
+      .includes(:forked_from_project, :topics)
 
     @groups = []
 
diff --git a/app/models/project.rb b/app/models/project.rb
index 59d8bbeab776887f9574e506be5d75b9fa49fd32..2bf0c4a5e275aaed21184bb2dde018a09572e8db 100644
--- a/app/models/project.rb
+++ b/app/models/project.rb
@@ -127,14 +127,10 @@ class Project < ApplicationRecord
   after_create :check_repository_absence!
 
   acts_as_ordered_taggable_on :topics
-  # The 'tag_list' alias and the 'tags' association are required during the 'tags -> topics' migration
-  # TODO: eliminate 'tag_list' and 'tags' in the further process of the migration
+  # The 'tag_list' alias is required during the 'tags -> topics' migration
+  # TODO: eliminate 'tag_list' in the further process of the migration
   # https://gitlab.com/gitlab-org/gitlab/-/issues/328226
   alias_attribute :tag_list, :topic_list
-  has_many :tags, -> { order("#{ActsAsTaggableOn::Tagging.table_name}.id") },
-                     class_name: 'ActsAsTaggableOn::Tag',
-                     through: :topic_taggings,
-                     source: :tag
 
   attr_accessor :old_path_with_namespace
   attr_accessor :template_name
@@ -637,7 +633,7 @@ class Project < ApplicationRecord
   mount_uploader :bfg_object_map, AttachmentUploader
 
   def self.with_api_entity_associations
-    preload(:project_feature, :route, :tags, :group, :timelogs, namespace: [:route, :owner])
+    preload(:project_feature, :route, :topics, :group, :timelogs, namespace: [:route, :owner])
   end
 
   def self.with_web_entity_associations
diff --git a/lib/api/entities/basic_project_details.rb b/lib/api/entities/basic_project_details.rb
index 91831fe2bdfdaa02f74b8c02b9e062a4e3b60d42..c75b74b4368a29f44a0e948f0d333e7cd0dcac90 100644
--- a/lib/api/entities/basic_project_details.rb
+++ b/lib/api/entities/basic_project_details.rb
@@ -38,12 +38,12 @@ class BasicProjectDetails < Entities::ProjectIdentity
 
       # rubocop: disable CodeReuse/ActiveRecord
       def self.preload_relation(projects_relation, options = {})
-        # Preloading topics, should be done with using only `:tags`,
-        # as `:tags` are defined as: `has_many :tags, through: :taggings`
-        # N+1 is solved then by using `subject.tags.map(&:name)`
+        # Preloading topics, should be done with using only `:topics`,
+        # as `:topics` are defined as: `has_many :topics, through: :taggings`
+        # N+1 is solved then by using `subject.topics.map(&:name)`
         # MR describing the solution: https://gitlab.com/gitlab-org/gitlab-foss/merge_requests/20555
         projects_relation.preload(:project_feature, :route)
-                         .preload(:import_state, :tags)
+                         .preload(:import_state, :topics)
                          .preload(:auto_devops)
                          .preload(namespace: [:route, :owner])
       end
@@ -58,7 +58,7 @@ def topic_names
         # through the database, it will trigger a new query, ending up
         # in an N+1 if we have several projects
         strong_memoize(:topic_names) do
-          project.tags.pluck(:name).sort # rubocop:disable CodeReuse/ActiveRecord
+          project.topics.pluck(:name).sort # rubocop:disable CodeReuse/ActiveRecord
         end
       end
     end
diff --git a/lib/api/entities/project.rb b/lib/api/entities/project.rb
index 9f13586b24af43af28e546ec609780347cf517c1..fabad33f52af9aac7c2033ed40120a4720344779 100644
--- a/lib/api/entities/project.rb
+++ b/lib/api/entities/project.rb
@@ -123,9 +123,9 @@ class Project < BasicProjectDetails
 
       # rubocop: disable CodeReuse/ActiveRecord
       def self.preload_relation(projects_relation, options = {})
-        # Preloading tags, should be done with using only `:tags`,
-        # as `:tags` are defined as: `has_many :tags, through: :taggings`
-        # N+1 is solved then by using `subject.tags.map(&:name)`
+        # Preloading topics, should be done with using only `:topics`,
+        # as `:topics` are defined as: `has_many :topics, through: :taggings`
+        # N+1 is solved then by using `subject.topics.map(&:name)`
         # MR describing the solution: https://gitlab.com/gitlab-org/gitlab-foss/merge_requests/20555
         super(projects_relation).preload(group: :namespace_settings)
                                 .preload(:ci_cd_settings)
@@ -136,7 +136,7 @@ def self.preload_relation(projects_relation, options = {})
                                 .preload(project_group_links: { group: :route },
                                          fork_network: :root_project,
                                          fork_network_member: :forked_from_project,
-                                         forked_from_project: [:route, :tags, :group, :project_feature, namespace: [:route, :owner]])
+                                         forked_from_project: [:route, :topics, :group, :project_feature, namespace: [:route, :owner]])
       end
       # rubocop: enable CodeReuse/ActiveRecord
 
diff --git a/spec/lib/gitlab/import_export/all_models.yml b/spec/lib/gitlab/import_export/all_models.yml
index dc7fedd6b4f273c1c7b8175f57c4dcbd15ca071b..5217170363671486bc7d8a1269164c227881f601 100644
--- a/spec/lib/gitlab/import_export/all_models.yml
+++ b/spec/lib/gitlab/import_export/all_models.yml
@@ -345,7 +345,6 @@ project:
 - external_approval_rules
 - taggings
 - base_tags
-- tags
 - topic_taggings
 - topics
 - chat_services
diff --git a/spec/models/project_spec.rb b/spec/models/project_spec.rb
index 886c381c4753171ccd3a796dcfff3b648dc8d39e..f97c867b14fbb449fcc3dc47cd09cd3a321390e8 100644
--- a/spec/models/project_spec.rb
+++ b/spec/models/project_spec.rb
@@ -6930,11 +6930,6 @@ def enable_lfs
       it 'tag_list returns correct string array' do
         expect(project.tag_list).to match_array(%w[topic1 topic2 topic3])
       end
-
-      it 'tags returns correct tag records' do
-        expect(project.tags.first.class.name).to eq('ActsAsTaggableOn::Tag')
-        expect(project.tags.map(&:name)).to match_array(%w[topic1 topic2 topic3])
-      end
     end
   end