diff --git a/net/ipv4/ip_gre.c b/net/ipv4/ip_gre.c
index 7240f8e..ec3ebb1 100644
--- a/net/ipv4/ip_gre.c
+++ b/net/ipv4/ip_gre.c
@@ -766,6 +766,7 @@ static netdev_tx_t ipgre_tunnel_xmit(struct sk_buff *skb, struct net_device *dev
 	int    gre_hlen;
 	__be32 dst;
 	int    mtu;
+	unsigned int offset;
 
 	if (skb->ip_summed == CHECKSUM_PARTIAL &&
 	    skb_checksum_help(skb))
@@ -902,6 +903,17 @@ static netdev_tx_t ipgre_tunnel_xmit(struct sk_buff *skb, struct net_device *dev
 			tunnel->err_count = 0;
 	}
 
+	offset = skb->data - skb->head;
+
+	skb_reset_inner_mac_header(skb);
+
+	if (skb->network_header)
+		skb_set_inner_network_header(skb, skb->network_header - offset);
+
+	if (skb->transport_header)
+		skb_set_inner_transport_header(skb, skb->transport_header -
+					       offset);
+
 	max_headroom = LL_RESERVED_SPACE(tdev) + gre_hlen + rt->dst.header_len;
 
 	if (skb_headroom(skb) < max_headroom || skb_shared(skb)||