diff --git a/include/net/xfrm.h b/include/net/xfrm.h
index caaff61601a0..d51204041bf7 100644
--- a/include/net/xfrm.h
+++ b/include/net/xfrm.h
@@ -424,7 +424,6 @@ int xfrm_input_register_afinfo(const struct xfrm_input_afinfo *afinfo);
 int xfrm_input_unregister_afinfo(const struct xfrm_input_afinfo *afinfo);
 
 void xfrm_flush_gc(void);
-void xfrm_state_delete_tunnel(struct xfrm_state *x);
 
 struct xfrm_type {
 	struct module		*owner;
diff --git a/net/ipv4/ipcomp.c b/net/ipv4/ipcomp.c
index 5a4fb2539b08..9a45aed508d1 100644
--- a/net/ipv4/ipcomp.c
+++ b/net/ipv4/ipcomp.c
@@ -54,6 +54,7 @@ static int ipcomp4_err(struct sk_buff *skb, u32 info)
 }
 
 /* We always hold one tunnel user reference to indicate a tunnel */
+static struct lock_class_key xfrm_state_lock_key;
 static struct xfrm_state *ipcomp_tunnel_create(struct xfrm_state *x)
 {
 	struct net *net = xs_net(x);
@@ -62,6 +63,7 @@ static struct xfrm_state *ipcomp_tunnel_create(struct xfrm_state *x)
 	t = xfrm_state_alloc(net);
 	if (!t)
 		goto out;
+	lockdep_set_class(&t->lock, &xfrm_state_lock_key);
 
 	t->id.proto = IPPROTO_IPIP;
 	t->id.spi = x->props.saddr.a4;
diff --git a/net/ipv6/ipcomp6.c b/net/ipv6/ipcomp6.c
index 72d4858dec18..8607569de34f 100644
--- a/net/ipv6/ipcomp6.c
+++ b/net/ipv6/ipcomp6.c
@@ -71,6 +71,7 @@ static int ipcomp6_err(struct sk_buff *skb, struct inet6_skb_parm *opt,
 	return 0;
 }
 
+static struct lock_class_key xfrm_state_lock_key;
 static struct xfrm_state *ipcomp6_tunnel_create(struct xfrm_state *x)
 {
 	struct net *net = xs_net(x);
@@ -79,6 +80,7 @@ static struct xfrm_state *ipcomp6_tunnel_create(struct xfrm_state *x)
 	t = xfrm_state_alloc(net);
 	if (!t)
 		goto out;
+	lockdep_set_class(&t->lock, &xfrm_state_lock_key);
 
 	t->id.proto = IPPROTO_IPV6;
 	t->id.spi = xfrm6_tunnel_alloc_spi(net, (xfrm_address_t *)&x->props.saddr);
diff --git a/net/ipv6/xfrm6_tunnel.c b/net/ipv6/xfrm6_tunnel.c
index bf140ef781c1..7fd8bc08e6eb 100644
--- a/net/ipv6/xfrm6_tunnel.c
+++ b/net/ipv6/xfrm6_tunnel.c
@@ -334,8 +334,8 @@ static void __net_exit xfrm6_tunnel_net_exit(struct net *net)
 	struct xfrm6_tunnel_net *xfrm6_tn = xfrm6_tunnel_pernet(net);
 	unsigned int i;
 
-	xfrm_flush_gc();
 	xfrm_state_flush(net, 0, false, true);
+	xfrm_flush_gc();
 
 	for (i = 0; i < XFRM6_TUNNEL_SPI_BYADDR_HSIZE; i++)
 		WARN_ON_ONCE(!hlist_empty(&xfrm6_tn->spi_byaddr[i]));
diff --git a/net/xfrm/xfrm_ipcomp.c b/net/xfrm/xfrm_ipcomp.c
index 9c0fa0e1786a..f2e70e918f11 100644
--- a/net/xfrm/xfrm_ipcomp.c
+++ b/net/xfrm/xfrm_ipcomp.c
@@ -315,7 +315,6 @@ void ipcomp_destroy(struct xfrm_state *x)
 	struct ipcomp_data *ipcd = x->data;
 	if (!ipcd)
 		return;
-	xfrm_state_delete_tunnel(x);
 	mutex_lock(&ipcomp_resource_mutex);
 	ipcomp_free_data(ipcd);
 	mutex_unlock(&ipcomp_resource_mutex);
diff --git a/net/xfrm/xfrm_state.c b/net/xfrm/xfrm_state.c
index f8cb033f102e..e4500d481e26 100644
--- a/net/xfrm/xfrm_state.c
+++ b/net/xfrm/xfrm_state.c
@@ -748,6 +748,7 @@ void __xfrm_state_destroy(struct xfrm_state *x, bool sync)
 }
 EXPORT_SYMBOL(__xfrm_state_destroy);
 
+static void xfrm_state_delete_tunnel(struct xfrm_state *x);
 int __xfrm_state_delete(struct xfrm_state *x)
 {
 	struct net *net = xs_net(x);
@@ -775,6 +776,8 @@ int __xfrm_state_delete(struct xfrm_state *x)
 
 		xfrm_dev_state_delete(x);
 
+		xfrm_state_delete_tunnel(x);
+
 		/* All xfrm_state objects are created by xfrm_state_alloc.
 		 * The xfrm_state_alloc call gives a reference, and that
 		 * is what we are dropping here.
@@ -878,10 +881,7 @@ restart:
 				err = xfrm_state_delete(x);
 				xfrm_audit_state_delete(x, err ? 0 : 1,
 							task_valid);
-				if (sync)
-					xfrm_state_put_sync(x);
-				else
-					xfrm_state_put(x);
+				xfrm_state_put(x);
 				if (!err)
 					cnt++;
 
@@ -3008,20 +3008,17 @@ void xfrm_flush_gc(void)
 }
 EXPORT_SYMBOL(xfrm_flush_gc);
 
-/* Temporarily located here until net/xfrm/xfrm_tunnel.c is created */
-void xfrm_state_delete_tunnel(struct xfrm_state *x)
+static void xfrm_state_delete_tunnel(struct xfrm_state *x)
 {
 	if (x->tunnel) {
 		struct xfrm_state *t = x->tunnel;
 
-		if (atomic_read(&t->tunnel_users) == 2)
+		if (atomic_dec_return(&t->tunnel_users) == 1)
 			xfrm_state_delete(t);
-		atomic_dec(&t->tunnel_users);
-		xfrm_state_put_sync(t);
+		xfrm_state_put(t);
 		x->tunnel = NULL;
 	}
 }
-EXPORT_SYMBOL(xfrm_state_delete_tunnel);
 
 u32 xfrm_state_mtu(struct xfrm_state *x, int mtu)
 {
@@ -3221,8 +3218,8 @@ void xfrm_state_fini(struct net *net)
 	unsigned int sz;
 
 	flush_work(&net->xfrm.state_hash_work);
-	flush_work(&xfrm_state_gc_work);
 	xfrm_state_flush(net, 0, false, true);
+	flush_work(&xfrm_state_gc_work);
 
 	WARN_ON(!list_empty(&net->xfrm.state_all));