diff --git a/drivers/net/ethernet/mellanox/mlx5/core/en_accel/ipsec_fs.c b/drivers/net/ethernet/mellanox/mlx5/core/en_accel/ipsec_fs.c
index 3e8972bab085..2975788292ec 100644
--- a/drivers/net/ethernet/mellanox/mlx5/core/en_accel/ipsec_fs.c
+++ b/drivers/net/ethernet/mellanox/mlx5/core/en_accel/ipsec_fs.c
@@ -60,7 +60,7 @@ static int rx_err_add_rule(struct mlx5e_priv *priv,
 	struct mlx5_modify_hdr *modify_hdr;
 	struct mlx5_flow_handle *fte;
 	struct mlx5_flow_spec *spec;
-	int err = 0;
+	int err;
 
 	spec = kvzalloc(sizeof(*spec), GFP_KERNEL);
 	if (!spec)
@@ -96,101 +96,27 @@ static int rx_err_add_rule(struct mlx5e_priv *priv,
 		goto out;
 	}
 
+	kvfree(spec);
 	rx_err->rule = fte;
 	rx_err->copy_modify_hdr = modify_hdr;
+	return 0;
 
 out:
-	if (err)
-		mlx5_modify_header_dealloc(mdev, modify_hdr);
+	mlx5_modify_header_dealloc(mdev, modify_hdr);
 out_spec:
 	kvfree(spec);
 	return err;
 }
 
-static void rx_err_del_rule(struct mlx5e_priv *priv,
-			    struct mlx5e_ipsec_rx_err *rx_err)
-{
-	if (rx_err->rule) {
-		mlx5_del_flow_rules(rx_err->rule);
-		rx_err->rule = NULL;
-	}
-
-	if (rx_err->copy_modify_hdr) {
-		mlx5_modify_header_dealloc(priv->mdev, rx_err->copy_modify_hdr);
-		rx_err->copy_modify_hdr = NULL;
-	}
-}
-
-static void rx_err_destroy_ft(struct mlx5e_priv *priv, struct mlx5e_ipsec_rx_err *rx_err)
-{
-	rx_err_del_rule(priv, rx_err);
-
-	if (rx_err->ft) {
-		mlx5_destroy_flow_table(rx_err->ft);
-		rx_err->ft = NULL;
-	}
-}
-
-static int rx_err_create_ft(struct mlx5e_priv *priv,
-			    struct mlx5e_accel_fs_esp_prot *fs_prot,
-			    struct mlx5e_ipsec_rx_err *rx_err)
-{
-	struct mlx5_flow_table_attr ft_attr = {};
-	struct mlx5_flow_table *ft;
-	int err;
-
-	ft_attr.max_fte = 1;
-	ft_attr.autogroup.max_num_groups = 1;
-	ft_attr.level = MLX5E_ACCEL_FS_ESP_FT_ERR_LEVEL;
-	ft_attr.prio = MLX5E_NIC_PRIO;
-	ft = mlx5_create_auto_grouped_flow_table(priv->fs.ns, &ft_attr);
-	if (IS_ERR(ft)) {
-		err = PTR_ERR(ft);
-		netdev_err(priv->netdev, "fail to create ipsec rx inline ft err=%d\n", err);
-		return err;
-	}
-
-	rx_err->ft = ft;
-	err = rx_err_add_rule(priv, fs_prot, rx_err);
-	if (err)
-		goto out_err;
-
-	return 0;
-
-out_err:
-	mlx5_destroy_flow_table(ft);
-	rx_err->ft = NULL;
-	return err;
-}
-
-static void rx_fs_destroy(struct mlx5e_accel_fs_esp_prot *fs_prot)
-{
-	if (fs_prot->miss_rule) {
-		mlx5_del_flow_rules(fs_prot->miss_rule);
-		fs_prot->miss_rule = NULL;
-	}
-
-	if (fs_prot->miss_group) {
-		mlx5_destroy_flow_group(fs_prot->miss_group);
-		fs_prot->miss_group = NULL;
-	}
-
-	if (fs_prot->ft) {
-		mlx5_destroy_flow_table(fs_prot->ft);
-		fs_prot->ft = NULL;
-	}
-}
-
 static int rx_fs_create(struct mlx5e_priv *priv,
 			struct mlx5e_accel_fs_esp_prot *fs_prot)
 {
 	int inlen = MLX5_ST_SZ_BYTES(create_flow_group_in);
-	struct mlx5_flow_table_attr ft_attr = {};
+	struct mlx5_flow_table *ft = fs_prot->ft;
 	struct mlx5_flow_group *miss_group;
 	struct mlx5_flow_handle *miss_rule;
 	MLX5_DECLARE_FLOW_ACT(flow_act);
 	struct mlx5_flow_spec *spec;
-	struct mlx5_flow_table *ft;
 	u32 *flow_group_in;
 	int err = 0;
 
@@ -201,20 +127,6 @@ static int rx_fs_create(struct mlx5e_priv *priv,
 		goto out;
 	}
 
-	/* Create FT */
-	ft_attr.max_fte = NUM_IPSEC_FTE;
-	ft_attr.level = MLX5E_ACCEL_FS_ESP_FT_LEVEL;
-	ft_attr.prio = MLX5E_NIC_PRIO;
-	ft_attr.autogroup.num_reserved_entries = 1;
-	ft_attr.autogroup.max_num_groups = 1;
-	ft = mlx5_create_auto_grouped_flow_table(priv->fs.ns, &ft_attr);
-	if (IS_ERR(ft)) {
-		err = PTR_ERR(ft);
-		netdev_err(priv->netdev, "fail to create ipsec rx ft err=%d\n", err);
-		goto out;
-	}
-	fs_prot->ft = ft;
-
 	/* Create miss_group */
 	MLX5_SET(create_flow_group_in, flow_group_in, start_flow_index, ft->max_fte - 1);
 	MLX5_SET(create_flow_group_in, flow_group_in, end_flow_index, ft->max_fte - 1);
@@ -229,19 +141,19 @@ static int rx_fs_create(struct mlx5e_priv *priv,
 	/* Create miss rule */
 	miss_rule = mlx5_add_flow_rules(ft, spec, &flow_act, &fs_prot->default_dest, 1);
 	if (IS_ERR(miss_rule)) {
+		mlx5_destroy_flow_group(fs_prot->miss_group);
 		err = PTR_ERR(miss_rule);
 		netdev_err(priv->netdev, "fail to create ipsec rx miss_rule err=%d\n", err);
 		goto out;
 	}
 	fs_prot->miss_rule = miss_rule;
-
 out:
 	kvfree(flow_group_in);
 	kvfree(spec);
 	return err;
 }
 
-static int rx_destroy(struct mlx5e_priv *priv, enum accel_fs_esp_type type)
+static void rx_destroy(struct mlx5e_priv *priv, enum accel_fs_esp_type type)
 {
 	struct mlx5e_accel_fs_esp_prot *fs_prot;
 	struct mlx5e_accel_fs_esp *accel_esp;
@@ -251,17 +163,21 @@ static int rx_destroy(struct mlx5e_priv *priv, enum accel_fs_esp_type type)
 	/* The netdev unreg already happened, so all offloaded rule are already removed */
 	fs_prot = &accel_esp->fs_prot[type];
 
-	rx_fs_destroy(fs_prot);
-
-	rx_err_destroy_ft(priv, &fs_prot->rx_err);
+	mlx5_del_flow_rules(fs_prot->miss_rule);
+	mlx5_destroy_flow_group(fs_prot->miss_group);
+	mlx5_destroy_flow_table(fs_prot->ft);
 
-	return 0;
+	mlx5_del_flow_rules(fs_prot->rx_err.rule);
+	mlx5_modify_header_dealloc(priv->mdev, fs_prot->rx_err.copy_modify_hdr);
+	mlx5_destroy_flow_table(fs_prot->rx_err.ft);
 }
 
 static int rx_create(struct mlx5e_priv *priv, enum accel_fs_esp_type type)
 {
+	struct mlx5_flow_table_attr ft_attr = {};
 	struct mlx5e_accel_fs_esp_prot *fs_prot;
 	struct mlx5e_accel_fs_esp *accel_esp;
+	struct mlx5_flow_table *ft;
 	int err;
 
 	accel_esp = priv->ipsec->rx_fs;
@@ -270,14 +186,45 @@ static int rx_create(struct mlx5e_priv *priv, enum accel_fs_esp_type type)
 	fs_prot->default_dest =
 		mlx5_ttc_get_default_dest(priv->fs.ttc, fs_esp2tt(type));
 
-	err = rx_err_create_ft(priv, fs_prot, &fs_prot->rx_err);
+	ft_attr.max_fte = 1;
+	ft_attr.autogroup.max_num_groups = 1;
+	ft_attr.level = MLX5E_ACCEL_FS_ESP_FT_ERR_LEVEL;
+	ft_attr.prio = MLX5E_NIC_PRIO;
+	ft = mlx5_create_auto_grouped_flow_table(priv->fs.ns, &ft_attr);
+	if (IS_ERR(ft))
+		return PTR_ERR(ft);
+
+	fs_prot->rx_err.ft = ft;
+	err = rx_err_add_rule(priv, fs_prot, &fs_prot->rx_err);
 	if (err)
-		return err;
+		goto err_add;
+
+	/* Create FT */
+	ft_attr.max_fte = NUM_IPSEC_FTE;
+	ft_attr.level = MLX5E_ACCEL_FS_ESP_FT_LEVEL;
+	ft_attr.prio = MLX5E_NIC_PRIO;
+	ft_attr.autogroup.num_reserved_entries = 1;
+	ft_attr.autogroup.max_num_groups = 1;
+	ft = mlx5_create_auto_grouped_flow_table(priv->fs.ns, &ft_attr);
+	if (IS_ERR(ft)) {
+		err = PTR_ERR(ft);
+		goto err_fs_ft;
+	}
+	fs_prot->ft = ft;
 
 	err = rx_fs_create(priv, fs_prot);
 	if (err)
-		rx_destroy(priv, type);
+		goto err_fs;
+
+	return 0;
 
+err_fs:
+	mlx5_destroy_flow_table(fs_prot->ft);
+err_fs_ft:
+	mlx5_del_flow_rules(fs_prot->rx_err.rule);
+	mlx5_modify_header_dealloc(priv->mdev, fs_prot->rx_err.copy_modify_hdr);
+err_add:
+	mlx5_destroy_flow_table(fs_prot->rx_err.ft);
 	return err;
 }
 
@@ -291,21 +238,21 @@ static int rx_ft_get(struct mlx5e_priv *priv, enum accel_fs_esp_type type)
 	accel_esp = priv->ipsec->rx_fs;
 	fs_prot = &accel_esp->fs_prot[type];
 	mutex_lock(&fs_prot->prot_mutex);
-	if (fs_prot->refcnt++)
-		goto out;
+	if (fs_prot->refcnt)
+		goto skip;
 
 	/* create FT */
 	err = rx_create(priv, type);
-	if (err) {
-		fs_prot->refcnt--;
+	if (err)
 		goto out;
-	}
 
 	/* connect */
 	dest.type = MLX5_FLOW_DESTINATION_TYPE_FLOW_TABLE;
 	dest.ft = fs_prot->ft;
 	mlx5_ttc_fwd_dest(priv->fs.ttc, fs_esp2tt(type), &dest);
 
+skip:
+	fs_prot->refcnt++;
 out:
 	mutex_unlock(&fs_prot->prot_mutex);
 	return err;
@@ -319,7 +266,8 @@ static void rx_ft_put(struct mlx5e_priv *priv, enum accel_fs_esp_type type)
 	accel_esp = priv->ipsec->rx_fs;
 	fs_prot = &accel_esp->fs_prot[type];
 	mutex_lock(&fs_prot->prot_mutex);
-	if (--fs_prot->refcnt)
+	fs_prot->refcnt--;
+	if (fs_prot->refcnt)
 		goto out;
 
 	/* disconnect */
@@ -352,32 +300,20 @@ static int tx_create(struct mlx5e_priv *priv)
 	return 0;
 }
 
-static void tx_destroy(struct mlx5e_priv *priv)
-{
-	struct mlx5e_ipsec *ipsec = priv->ipsec;
-
-	if (IS_ERR_OR_NULL(ipsec->tx_fs->ft))
-		return;
-
-	mlx5_destroy_flow_table(ipsec->tx_fs->ft);
-	ipsec->tx_fs->ft = NULL;
-}
-
 static int tx_ft_get(struct mlx5e_priv *priv)
 {
 	struct mlx5e_ipsec_tx *tx_fs = priv->ipsec->tx_fs;
 	int err = 0;
 
 	mutex_lock(&tx_fs->mutex);
-	if (tx_fs->refcnt++)
-		goto out;
+	if (tx_fs->refcnt)
+		goto skip;
 
 	err = tx_create(priv);
-	if (err) {
-		tx_fs->refcnt--;
+	if (err)
 		goto out;
-	}
-
+skip:
+	tx_fs->refcnt++;
 out:
 	mutex_unlock(&tx_fs->mutex);
 	return err;
@@ -388,11 +324,11 @@ static void tx_ft_put(struct mlx5e_priv *priv)
 	struct mlx5e_ipsec_tx *tx_fs = priv->ipsec->tx_fs;
 
 	mutex_lock(&tx_fs->mutex);
-	if (--tx_fs->refcnt)
+	tx_fs->refcnt--;
+	if (tx_fs->refcnt)
 		goto out;
 
-	tx_destroy(priv);
-
+	mlx5_destroy_flow_table(tx_fs->ft);
 out:
 	mutex_unlock(&tx_fs->mutex);
 }
@@ -579,32 +515,6 @@ static int tx_add_rule(struct mlx5e_priv *priv,
 	return err;
 }
 
-static void rx_del_rule(struct mlx5e_priv *priv,
-			struct mlx5e_ipsec_sa_entry *sa_entry)
-{
-	struct mlx5e_ipsec_rule *ipsec_rule = &sa_entry->ipsec_rule;
-
-	mlx5_del_flow_rules(ipsec_rule->rule);
-	ipsec_rule->rule = NULL;
-
-	mlx5_modify_header_dealloc(priv->mdev, ipsec_rule->set_modify_hdr);
-	ipsec_rule->set_modify_hdr = NULL;
-
-	rx_ft_put(priv,
-		  sa_entry->attrs.is_ipv6 ? ACCEL_FS_ESP6 : ACCEL_FS_ESP4);
-}
-
-static void tx_del_rule(struct mlx5e_priv *priv,
-			struct mlx5e_ipsec_sa_entry *sa_entry)
-{
-	struct mlx5e_ipsec_rule *ipsec_rule = &sa_entry->ipsec_rule;
-
-	mlx5_del_flow_rules(ipsec_rule->rule);
-	ipsec_rule->rule = NULL;
-
-	tx_ft_put(priv);
-}
-
 int mlx5e_ipsec_fs_add_rule(struct mlx5e_priv *priv,
 			    struct mlx5e_ipsec_sa_entry *sa_entry)
 {
@@ -617,12 +527,19 @@ int mlx5e_ipsec_fs_add_rule(struct mlx5e_priv *priv,
 void mlx5e_ipsec_fs_del_rule(struct mlx5e_priv *priv,
 			     struct mlx5e_ipsec_sa_entry *sa_entry)
 {
+	struct mlx5e_ipsec_rule *ipsec_rule = &sa_entry->ipsec_rule;
+	struct mlx5_core_dev *mdev = mlx5e_ipsec_sa2dev(sa_entry);
+
+	mlx5_del_flow_rules(ipsec_rule->rule);
+
 	if (sa_entry->attrs.action == MLX5_ACCEL_ESP_ACTION_ENCRYPT) {
-		tx_del_rule(priv, sa_entry);
+		tx_ft_put(priv);
 		return;
 	}
 
-	rx_del_rule(priv, sa_entry);
+	mlx5_modify_header_dealloc(mdev, ipsec_rule->set_modify_hdr);
+	rx_ft_put(priv,
+		  sa_entry->attrs.is_ipv6 ? ACCEL_FS_ESP6 : ACCEL_FS_ESP4);
 }
 
 void mlx5e_ipsec_fs_cleanup(struct mlx5e_ipsec *ipsec)
