diff --git a/net/ipv4/esp4_offload.c b/net/ipv4/esp4_offload.c
index b3271957ad9a..3f28ecbdcaef 100644
--- a/net/ipv4/esp4_offload.c
+++ b/net/ipv4/esp4_offload.c
@@ -56,6 +56,13 @@ static struct sk_buff *esp4_gro_receive(struct list_head *head,
 		x = xfrm_state_lookup(dev_net(skb->dev), skb->mark,
 				      (xfrm_address_t *)&ip_hdr(skb)->daddr,
 				      spi, IPPROTO_ESP, AF_INET);
+
+		if (unlikely(x && x->dir && x->dir != XFRM_SA_DIR_IN)) {
+			/* non-offload path will record the error and audit log */
+			xfrm_state_put(x);
+			x = NULL;
+		}
+
 		if (!x)
 			goto out_reset;
 
diff --git a/net/ipv6/esp6_offload.c b/net/ipv6/esp6_offload.c
index 527b7caddbc6..919ebfabbe4e 100644
--- a/net/ipv6/esp6_offload.c
+++ b/net/ipv6/esp6_offload.c
@@ -83,6 +83,13 @@ static struct sk_buff *esp6_gro_receive(struct list_head *head,
 		x = xfrm_state_lookup(dev_net(skb->dev), skb->mark,
 				      (xfrm_address_t *)&ipv6_hdr(skb)->daddr,
 				      spi, IPPROTO_ESP, AF_INET6);
+
+		if (unlikely(x && x->dir && x->dir != XFRM_SA_DIR_IN)) {
+			/* non-offload path will record the error and audit log */
+			xfrm_state_put(x);
+			x = NULL;
+		}
+
 		if (!x)
 			goto out_reset;
 
diff --git a/net/xfrm/xfrm_input.c b/net/xfrm/xfrm_input.c
index 63c004103912..e95462b982b0 100644
--- a/net/xfrm/xfrm_input.c
+++ b/net/xfrm/xfrm_input.c
@@ -474,11 +474,6 @@ int xfrm_input(struct sk_buff *skb, int nexthdr, __be32 spi, int encap_type)
 	if (encap_type < 0 || (xo && xo->flags & XFRM_GRO)) {
 		x = xfrm_input_state(skb);
 
-		if (unlikely(x->dir && x->dir != XFRM_SA_DIR_IN)) {
-			XFRM_INC_STATS(net, LINUX_MIB_XFRMINSTATEDIRERROR);
-			goto drop;
-		}
-
 		if (unlikely(x->km.state != XFRM_STATE_VALID)) {
 			if (x->km.state == XFRM_STATE_ACQ)
 				XFRM_INC_STATS(net, LINUX_MIB_XFRMACQUIREERROR);