diff --git a/core/modules/migrate/src/Plugin/migrate/destination/EntityFile.php b/core/modules/migrate/src/Plugin/migrate/destination/EntityFile.php
index ed28297..8a6c494 100644
--- a/core/modules/migrate/src/Plugin/migrate/destination/EntityFile.php
+++ b/core/modules/migrate/src/Plugin/migrate/destination/EntityFile.php
@@ -50,6 +50,12 @@ public function import(Row $row, array $old_destination_id_values = array()) {
     // already absolute.
     $source = $this->isTempFile($destination) ? $file : $this->configuration['source_base_path'] . $file;
 
+    $dirname = drupal_dirname($destination);
+    if (!file_prepare_directory($dirname, FILE_CREATE_DIRECTORY)) {
+      throw new MigrateException(t('Could not create directory %dirname',
+        array('%dirname' => $dirname)));
+    }
+
     // If the start and end file is exactly the same, there is nothing to do.
     if (drupal_realpath($source) === drupal_realpath($destination)) {
       return parent::import($row, $old_destination_id_values);
@@ -62,11 +68,7 @@ public function import(Row $row, array $old_destination_id_values = array()) {
         $replace = FILE_EXISTS_RENAME;
       }
     }
-    $dirname = drupal_dirname($destination);
-    if (!file_prepare_directory($dirname, FILE_CREATE_DIRECTORY)) {
-      throw new MigrateException(t('Could not create directory %dirname',
-        array('%dirname' => $dirname)));
-    }
+
     if ($this->configuration['move']) {
       $copied = file_unmanaged_move($source, $destination, $replace);
     }