diff --git a/net/ipv4/ip_gre.c b/net/ipv4/ip_gre.c
index ac8491245e5b..4f4bf5b99686 100644
--- a/net/ipv4/ip_gre.c
+++ b/net/ipv4/ip_gre.c
@@ -252,10 +252,6 @@ static netdev_tx_t ipgre_xmit(struct sk_buff *skb,
 	struct ip_tunnel *tunnel = netdev_priv(dev);
 	const struct iphdr *tnl_params;
 
-	skb = gre_handle_offloads(skb, !!(tunnel->parms.o_flags&TUNNEL_CSUM));
-	if (IS_ERR(skb))
-		goto out;
-
 	if (dev->header_ops) {
 		/* Need space for new headers */
 		if (skb_cow_head(skb, dev->needed_headroom -
@@ -268,6 +264,7 @@ static netdev_tx_t ipgre_xmit(struct sk_buff *skb,
 		 * to gre header.
 		 */
 		skb_pull(skb, tunnel->hlen + sizeof(struct iphdr));
+		skb_reset_mac_header(skb);
 	} else {
 		if (skb_cow_head(skb, dev->needed_headroom))
 			goto free_skb;
@@ -275,6 +272,10 @@ static netdev_tx_t ipgre_xmit(struct sk_buff *skb,
 		tnl_params = &tunnel->parms.iph;
 	}
 
+	skb = gre_handle_offloads(skb, !!(tunnel->parms.o_flags&TUNNEL_CSUM));
+	if (IS_ERR(skb))
+		goto out;
+
 	__gre_xmit(skb, dev, tnl_params, skb->protocol);
 
 	return NETDEV_TX_OK;