diff --git a/drivers/net/ethernet/mellanox/mlx5/core/esw/acl/ingress_ofld.c b/drivers/net/ethernet/mellanox/mlx5/core/esw/acl/ingress_ofld.c
index 50d2ea323979..a436ce895e45 100644
--- a/drivers/net/ethernet/mellanox/mlx5/core/esw/acl/ingress_ofld.c
+++ b/drivers/net/ethernet/mellanox/mlx5/core/esw/acl/ingress_ofld.c
@@ -6,6 +6,9 @@
 #include "helper.h"
 #include "ofld.h"
 
+static int
+acl_ingress_ofld_setup(struct mlx5_eswitch *esw, struct mlx5_vport *vport);
+
 static bool
 esw_acl_ingress_prio_tag_enabled(struct mlx5_eswitch *esw,
 				 const struct mlx5_vport *vport)
@@ -123,18 +126,31 @@ static int esw_acl_ingress_src_port_drop_create(struct mlx5_eswitch *esw,
 {
 	struct mlx5_flow_act flow_act = {};
 	struct mlx5_flow_handle *flow_rule;
+	bool created = false;
 	int err = 0;
 
+	if (!vport->ingress.acl) {
+		err = acl_ingress_ofld_setup(esw, vport);
+		if (err)
+			return err;
+		created = true;
+	}
+
 	flow_act.action = MLX5_FLOW_CONTEXT_ACTION_DROP;
 	flow_act.fg = vport->ingress.offloads.drop_grp;
 	flow_rule = mlx5_add_flow_rules(vport->ingress.acl, NULL, &flow_act, NULL, 0);
 	if (IS_ERR(flow_rule)) {
 		err = PTR_ERR(flow_rule);
-		goto out;
+		goto err_out;
 	}
 
 	vport->ingress.offloads.drop_rule = flow_rule;
-out:
+
+	return 0;
+err_out:
+	/* Only destroy ingress acl created in this function. */
+	if (created)
+		esw_acl_ingress_ofld_cleanup(esw, vport);
 	return err;
 }
 
@@ -299,16 +315,12 @@ static void esw_acl_ingress_ofld_groups_destroy(struct mlx5_vport *vport)
 	}
 }
 
-int esw_acl_ingress_ofld_setup(struct mlx5_eswitch *esw,
-			       struct mlx5_vport *vport)
+static int
+acl_ingress_ofld_setup(struct mlx5_eswitch *esw, struct mlx5_vport *vport)
 {
 	int num_ftes = 0;
 	int err;
 
-	if (!mlx5_eswitch_vport_match_metadata_enabled(esw) &&
-	    !esw_acl_ingress_prio_tag_enabled(esw, vport))
-		return 0;
-
 	esw_acl_ingress_allow_rule_destroy(vport);
 
 	if (mlx5_eswitch_vport_match_metadata_enabled(esw))
@@ -347,6 +359,15 @@ group_err:
 	return err;
 }
 
+int esw_acl_ingress_ofld_setup(struct mlx5_eswitch *esw, struct mlx5_vport *vport)
+{
+	if (!mlx5_eswitch_vport_match_metadata_enabled(esw) &&
+	    !esw_acl_ingress_prio_tag_enabled(esw, vport))
+		return 0;
+
+	return acl_ingress_ofld_setup(esw, vport);
+}
+
 void esw_acl_ingress_ofld_cleanup(struct mlx5_eswitch *esw,
 				  struct mlx5_vport *vport)
 {