diff --git a/drivers/net/ethernet/mellanox/mlx5/core/eswitch.c b/drivers/net/ethernet/mellanox/mlx5/core/eswitch.c
index 47555e272dda8bdf907ca69a20fc276d1ca43011..0e5113167739956c10bb523d6ff722ebcc3b652e 100644
--- a/drivers/net/ethernet/mellanox/mlx5/core/eswitch.c
+++ b/drivers/net/ethernet/mellanox/mlx5/core/eswitch.c
@@ -1665,58 +1665,55 @@ static void esw_apply_vport_conf(struct mlx5_eswitch *esw,
 			       flags);
 }
 
-static void esw_legacy_vport_create_drop_counters(struct mlx5_vport *vport)
+static int esw_vport_create_legacy_acl_tables(struct mlx5_eswitch *esw,
+					      struct mlx5_vport *vport)
 {
-	struct mlx5_core_dev *dev = vport->dev;
+	int ret;
 
-	if (MLX5_CAP_ESW_INGRESS_ACL(dev, flow_counter)) {
-		vport->ingress.legacy.drop_counter = mlx5_fc_create(dev, false);
+	/* Only non manager vports need ACL in legacy mode */
+	if (mlx5_esw_is_manager_vport(esw, vport->vport))
+		return 0;
+
+	if (!mlx5_esw_is_manager_vport(esw, vport->vport) &&
+	    MLX5_CAP_ESW_INGRESS_ACL(esw->dev, flow_counter)) {
+		vport->ingress.legacy.drop_counter = mlx5_fc_create(esw->dev, false);
 		if (IS_ERR(vport->ingress.legacy.drop_counter)) {
-			esw_warn(dev,
+			esw_warn(esw->dev,
 				 "vport[%d] configure ingress drop rule counter failed\n",
 				 vport->vport);
 			vport->ingress.legacy.drop_counter = NULL;
 		}
 	}
 
-	if (MLX5_CAP_ESW_EGRESS_ACL(dev, flow_counter)) {
-		vport->egress.legacy.drop_counter = mlx5_fc_create(dev, false);
+	ret = esw_vport_ingress_config(esw, vport);
+	if (ret)
+		goto ingress_err;
+
+	if (!mlx5_esw_is_manager_vport(esw, vport->vport) &&
+	    MLX5_CAP_ESW_EGRESS_ACL(esw->dev, flow_counter)) {
+		vport->egress.legacy.drop_counter = mlx5_fc_create(esw->dev, false);
 		if (IS_ERR(vport->egress.legacy.drop_counter)) {
-			esw_warn(dev,
+			esw_warn(esw->dev,
 				 "vport[%d] configure egress drop rule counter failed\n",
 				 vport->vport);
 			vport->egress.legacy.drop_counter = NULL;
 		}
 	}
-}
-
-static void esw_legacy_vport_destroy_drop_counters(struct mlx5_vport *vport)
-{
-	struct mlx5_core_dev *dev = vport->dev;
-
-	if (vport->ingress.legacy.drop_counter)
-		mlx5_fc_destroy(dev, vport->ingress.legacy.drop_counter);
-	if (vport->egress.legacy.drop_counter)
-		mlx5_fc_destroy(dev, vport->egress.legacy.drop_counter);
-}
-
-static int esw_vport_create_legacy_acl_tables(struct mlx5_eswitch *esw,
-					      struct mlx5_vport *vport)
-{
-	int ret;
-
-	/* Only non manager vports need ACL in legacy mode */
-	if (mlx5_esw_is_manager_vport(esw, vport->vport))
-		return 0;
-
-	ret = esw_vport_ingress_config(esw, vport);
-	if (ret)
-		return ret;
 
 	ret = esw_vport_egress_config(esw, vport);
 	if (ret)
-		esw_vport_disable_ingress_acl(esw, vport);
+		goto egress_err;
+
+	return 0;
 
+egress_err:
+	esw_vport_disable_ingress_acl(esw, vport);
+	mlx5_fc_destroy(esw->dev, vport->egress.legacy.drop_counter);
+	vport->egress.legacy.drop_counter = NULL;
+
+ingress_err:
+	mlx5_fc_destroy(esw->dev, vport->ingress.legacy.drop_counter);
+	vport->ingress.legacy.drop_counter = NULL;
 	return ret;
 }
 
@@ -1737,8 +1734,12 @@ static void esw_vport_destroy_legacy_acl_tables(struct mlx5_eswitch *esw,
 		return;
 
 	esw_vport_disable_egress_acl(esw, vport);
+	mlx5_fc_destroy(esw->dev, vport->egress.legacy.drop_counter);
+	vport->egress.legacy.drop_counter = NULL;
+
 	esw_vport_disable_ingress_acl(esw, vport);
-	esw_legacy_vport_destroy_drop_counters(vport);
+	mlx5_fc_destroy(esw->dev, vport->ingress.legacy.drop_counter);
+	vport->ingress.legacy.drop_counter = NULL;
 }
 
 static void esw_vport_cleanup_acl(struct mlx5_eswitch *esw,
@@ -1759,11 +1760,6 @@ static int esw_enable_vport(struct mlx5_eswitch *esw, struct mlx5_vport *vport,
 
 	esw_debug(esw->dev, "Enabling VPORT(%d)\n", vport_num);
 
-	/* Create steering drop counters for ingress and egress ACLs */
-	if (!mlx5_esw_is_manager_vport(esw, vport_num) &&
-	    esw->mode == MLX5_ESWITCH_LEGACY)
-		esw_legacy_vport_create_drop_counters(vport);
-
 	/* Restore old vport configuration */
 	esw_apply_vport_conf(esw, vport);