setup_fte_no_frags(spec);
        setup_fte_upper_proto_match(spec, &attrs->upspec);
 
-       if (attrs->reqid) {
+       switch (attrs->action) {
+       case XFRM_POLICY_ALLOW:
+               flow_act.action |= MLX5_FLOW_CONTEXT_ACTION_FWD_DEST;
+               if (!attrs->reqid)
+                       break;
+
                err = setup_modify_header(mdev, attrs->reqid,
                                          XFRM_DEV_OFFLOAD_OUT, &flow_act);
                if (err)
                        goto err_mod_header;
-       }
-
-       switch (attrs->action) {
-       case XFRM_POLICY_ALLOW:
-               flow_act.action |= MLX5_FLOW_CONTEXT_ACTION_FWD_DEST;
                break;
        case XFRM_POLICY_BLOCK:
                flow_act.action |= MLX5_FLOW_CONTEXT_ACTION_DROP |
        default:
                WARN_ON(true);
                err = -EINVAL;
-               goto err_action;
+               goto err_mod_header;
        }
 
        flow_act.flags |= FLOW_ACT_NO_APPEND;
        return 0;
 
 err_action:
-       if (attrs->reqid)
+       if (flow_act.modify_hdr)
                mlx5_modify_header_dealloc(mdev, flow_act.modify_hdr);
 err_mod_header:
        kvfree(spec);