diff --git a/include/linux/netdevice.h b/include/linux/netdevice.h
index db3ad1860c2ed..49ac10f99da0e 100644
--- a/include/linux/netdevice.h
+++ b/include/linux/netdevice.h
@@ -1897,8 +1897,8 @@ struct napi_gro_cb {
 	/* This is non-zero if the packet may be of the same flow. */
 	u8	same_flow:1;
 
-	/* Used in udp_gro_receive */
-	u8	udp_mark:1;
+	/* Used in tunnel GRO receive */
+	u8	encap_mark:1;
 
 	/* GRO checksum is valid */
 	u8	csum_valid:1;
diff --git a/net/core/dev.c b/net/core/dev.c
index 93612b2e3bbfe..2a24197f3a455 100644
--- a/net/core/dev.c
+++ b/net/core/dev.c
@@ -4020,7 +4020,7 @@ static enum gro_result dev_gro_receive(struct napi_struct *napi, struct sk_buff
 		NAPI_GRO_CB(skb)->same_flow = 0;
 		NAPI_GRO_CB(skb)->flush = 0;
 		NAPI_GRO_CB(skb)->free = 0;
-		NAPI_GRO_CB(skb)->udp_mark = 0;
+		NAPI_GRO_CB(skb)->encap_mark = 0;
 
 		/* Setup for GRO checksum validation */
 		switch (skb->ip_summed) {
diff --git a/net/ipv4/af_inet.c b/net/ipv4/af_inet.c
index 40eb6fa6d4cef..1a621e1f18645 100644
--- a/net/ipv4/af_inet.c
+++ b/net/ipv4/af_inet.c
@@ -1391,6 +1391,19 @@ static struct sk_buff **inet_gro_receive(struct sk_buff **head,
 	return pp;
 }
 
+static struct sk_buff **ipip_gro_receive(struct sk_buff **head,
+					 struct sk_buff *skb)
+{
+	if (NAPI_GRO_CB(skb)->encap_mark) {
+		NAPI_GRO_CB(skb)->flush = 1;
+		return NULL;
+	}
+
+	NAPI_GRO_CB(skb)->encap_mark = 1;
+
+	return inet_gro_receive(head, skb);
+}
+
 #define SECONDS_PER_DAY	86400
 
 /* inet_current_timestamp - Return IP network timestamp
@@ -1682,7 +1695,7 @@ static struct packet_offload ip_packet_offload __read_mostly = {
 static const struct net_offload ipip_offload = {
 	.callbacks = {
 		.gso_segment	= inet_gso_segment,
-		.gro_receive	= inet_gro_receive,
+		.gro_receive	= ipip_gro_receive,
 		.gro_complete	= ipip_gro_complete,
 	},
 };
diff --git a/net/ipv4/gre_offload.c b/net/ipv4/gre_offload.c
index abc50b41bc39c..cc7b08232e92b 100644
--- a/net/ipv4/gre_offload.c
+++ b/net/ipv4/gre_offload.c
@@ -128,6 +128,11 @@ static struct sk_buff **gre_gro_receive(struct sk_buff **head,
 	struct packet_offload *ptype;
 	__be16 type;
 
+	if (NAPI_GRO_CB(skb)->encap_mark)
+		goto out;
+
+	NAPI_GRO_CB(skb)->encap_mark = 1;
+
 	off = skb_gro_offset(skb);
 	hlen = off + sizeof(*greh);
 	greh = skb_gro_header_fast(skb, off);
diff --git a/net/ipv4/udp_offload.c b/net/ipv4/udp_offload.c
index 6480cea7aa53a..e6d05ae1f22e6 100644
--- a/net/ipv4/udp_offload.c
+++ b/net/ipv4/udp_offload.c
@@ -266,14 +266,14 @@ struct sk_buff **udp_gro_receive(struct sk_buff **head, struct sk_buff *skb,
 	unsigned int off = skb_gro_offset(skb);
 	int flush = 1;
 
-	if (NAPI_GRO_CB(skb)->udp_mark ||
+	if (NAPI_GRO_CB(skb)->encap_mark ||
 	    (skb->ip_summed != CHECKSUM_PARTIAL &&
 	     NAPI_GRO_CB(skb)->csum_cnt == 0 &&
 	     !NAPI_GRO_CB(skb)->csum_valid))
 		goto out;
 
-	/* mark that this skb passed once through the udp gro layer */
-	NAPI_GRO_CB(skb)->udp_mark = 1;
+	/* mark that this skb passed once through the tunnel gro layer */
+	NAPI_GRO_CB(skb)->encap_mark = 1;
 
 	rcu_read_lock();
 	uo_priv = rcu_dereference(udp_offload_base);
diff --git a/net/ipv6/ip6_offload.c b/net/ipv6/ip6_offload.c
index 01e12d0d8fcc9..f291813c7c0ca 100644
--- a/net/ipv6/ip6_offload.c
+++ b/net/ipv6/ip6_offload.c
@@ -258,6 +258,19 @@ static struct sk_buff **ipv6_gro_receive(struct sk_buff **head,
 	return pp;
 }
 
+static struct sk_buff **sit_gro_receive(struct sk_buff **head,
+					struct sk_buff *skb)
+{
+	if (NAPI_GRO_CB(skb)->encap_mark) {
+		NAPI_GRO_CB(skb)->flush = 1;
+		return NULL;
+	}
+
+	NAPI_GRO_CB(skb)->encap_mark = 1;
+
+	return ipv6_gro_receive(head, skb);
+}
+
 static int ipv6_gro_complete(struct sk_buff *skb, int nhoff)
 {
 	const struct net_offload *ops;