diff --git a/net/ipv4/af_inet.c b/net/ipv4/af_inet.c
index 9659233..0fefba6 100644
--- a/net/ipv4/af_inet.c
+++ b/net/ipv4/af_inet.c
@@ -1380,6 +1380,19 @@
 	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 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 540866d..dd03161 100644
--- a/net/ipv4/gre_offload.c
+++ b/net/ipv4/gre_offload.c
@@ -126,6 +126,11 @@
 	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 8a3405a..8007f73 100644
--- a/net/ipv4/udp_offload.c
+++ b/net/ipv4/udp_offload.c
@@ -311,14 +311,14 @@
 	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);