--- x/include/net/xfrm.h
+++ y/include/net/xfrm.h
@@ -202,6 +202,7 @@ struct xfrm_state {
 
 	refcount_t		refcnt;
 	spinlock_t		lock;
+	int deleted;
 
 	u32			pcpu_num;
 	struct xfrm_id		id;
--- x/net/xfrm/xfrm_state.c
+++ y/net/xfrm/xfrm_state.c
@@ -615,6 +615,7 @@ static void xfrm_state_gc_destroy(struct
 		put_page(x->xfrag.page);
 	xfrm_dev_state_free(x);
 	security_xfrm_state_free(x);
+	xfrm_state_delete(x);
 	xfrm_state_free(x);
 }
 
@@ -812,10 +813,16 @@ int __xfrm_state_delete(struct xfrm_stat
 	struct net *net = xs_net(x);
 	int err = -ESRCH;
 
-	if (x->km.state != XFRM_STATE_DEAD) {
-		x->km.state = XFRM_STATE_DEAD;
+	for (;;) {
+		if (x->km.state != XFRM_STATE_DEAD)
+			x->km.state = XFRM_STATE_DEAD;
 
 		spin_lock(&net->xfrm.xfrm_state_lock);
+		if (x->deleted) {
+			spin_unlock(&net->xfrm.xfrm_state_lock);
+			return 0;
+		}
+		x->deleted++;
 		list_del(&x->km.all);
 		hlist_del_rcu(&x->bydst);
 		hlist_del_rcu(&x->bysrc);
@@ -929,22 +936,28 @@ int xfrm_state_flush(struct net *net, u8
 	err = -ESRCH;
 	for (i = 0; i <= net->xfrm.state_hmask; i++) {
 		struct xfrm_state *x;
+		bool dead;
 restart:
 		hlist_for_each_entry(x, net->xfrm.state_bydst+i, bydst) {
 			if (!xfrm_state_kern(x) &&
 			    xfrm_id_proto_match(x->id.proto, proto)) {
-				xfrm_state_hold(x);
+				dead = x->km.state == XFRM_STATE_DEAD;
 				spin_unlock_bh(&net->xfrm.xfrm_state_lock);
 
-				err = xfrm_state_delete(x);
+				if (dead) {
+			flush:
+					schedule_work(&xfrm_state_gc_work);
+					flush_work(&xfrm_state_gc_work);
+					spin_lock_bh(&net->xfrm.xfrm_state_lock);
+					goto restart;
+				}
+				err = 0;
 				xfrm_audit_state_delete(x, err ? 0 : 1,
 							task_valid);
 				xfrm_state_put(x);
 				if (!err)
 					cnt++;
-
-				spin_lock_bh(&net->xfrm.xfrm_state_lock);
-				goto restart;
+				goto flush;
 			}
 		}
 	}