diff --git a/includes/gateways/cod/class-wc-gateway-cod.php b/includes/gateways/cod/class-wc-gateway-cod.php
index c534da19da3..808bcf1cd05 100644
--- a/includes/gateways/cod/class-wc-gateway-cod.php
+++ b/includes/gateways/cod/class-wc-gateway-cod.php
@@ -180,8 +180,6 @@ class WC_Gateway_COD extends WC_Payment_Gateway {
 					}
 				}
 			}
-		} elseif ( WC()->cart && WC()->cart->needs_shipping() ) {
-			$needs_shipping = true;
 		}
 
 		$needs_shipping = apply_filters( 'woocommerce_cart_needs_shipping', $needs_shipping );
@@ -193,7 +191,6 @@ class WC_Gateway_COD extends WC_Payment_Gateway {
 
 		// Only apply if all packages are being shipped via chosen method, or order is virtual.
 		if ( ! empty( $this->enable_for_methods ) && $needs_shipping ) {
-			$canonical_rate_ids              = array();
 			$order_shipping_items            = is_object( $order ) ? $order->get_shipping_methods() : false;
 			$chosen_shipping_methods_session = WC()->session->get( 'chosen_shipping_methods' );