diff --git a/drivers/net/bareudp.c b/drivers/net/bareudp.c
index edfad93e7b6862d7d48df5460f57247ef4df91b7..a7ee0af1af904a9ef4f0fe8ba4a596e48cc6c4b9 100644
--- a/drivers/net/bareudp.c
+++ b/drivers/net/bareudp.c
@@ -133,6 +133,7 @@ static int bareudp_udp_encap_recv(struct sock *sk, struct sk_buff *skb)
 	skb->dev = bareudp->dev;
 	oiph = skb_network_header(skb);
 	skb_reset_network_header(skb);
+	skb_reset_mac_header(skb);
 
 	if (!IS_ENABLED(CONFIG_IPV6) || family == AF_INET)
 		err = IP_ECN_decapsulate(oiph, skb);
diff --git a/drivers/net/gtp.c b/drivers/net/gtp.c
index 1c9023d47e008176c3a0f29dce55f26bda399184..30e0a10595a16d803e8c847a19c6b78301fce2e7 100644
--- a/drivers/net/gtp.c
+++ b/drivers/net/gtp.c
@@ -201,6 +201,7 @@ static int gtp_rx(struct pdp_ctx *pctx, struct sk_buff *skb,
 	 * calculate the transport header.
 	 */
 	skb_reset_network_header(skb);
+	skb_reset_mac_header(skb);
 
 	skb->dev = pctx->dev;
 
diff --git a/net/ipv4/ip_gre.c b/net/ipv4/ip_gre.c
index a68bf4c6fe9b7ccc0c8d67ab25436a778b7a3139..12dca0c85f3c38302a76eda64ef8a03dd2d80318 100644
--- a/net/ipv4/ip_gre.c
+++ b/net/ipv4/ip_gre.c
@@ -107,6 +107,8 @@ module_param(log_ecn_error, bool, 0644);
 MODULE_PARM_DESC(log_ecn_error, "Log packets received with corrupted ECN");
 
 static struct rtnl_link_ops ipgre_link_ops __read_mostly;
+static const struct header_ops ipgre_header_ops;
+
 static int ipgre_tunnel_init(struct net_device *dev);
 static void erspan_build_header(struct sk_buff *skb,
 				u32 id, u32 index,
@@ -364,7 +366,10 @@ static int __ipgre_rcv(struct sk_buff *skb, const struct tnl_ptk_info *tpi,
 					   raw_proto, false) < 0)
 			goto drop;
 
-		if (tunnel->dev->type != ARPHRD_NONE)
+		/* Special case for ipgre_header_parse(), which expects the
+		 * mac_header to point to the outer IP header.
+		 */
+		if (tunnel->dev->header_ops == &ipgre_header_ops)
 			skb_pop_mac_header(skb);
 		else
 			skb_reset_mac_header(skb);
diff --git a/net/ipv4/ipip.c b/net/ipv4/ipip.c
index d5bfa087c23ad71ff7ea54c849034a3953100377..266c65577ba68b1fbb4045ae80fe5409c657c125 100644
--- a/net/ipv4/ipip.c
+++ b/net/ipv4/ipip.c
@@ -242,6 +242,8 @@ static int ipip_tunnel_rcv(struct sk_buff *skb, u8 ipproto)
 			if (!tun_dst)
 				return 0;
 		}
+		skb_reset_mac_header(skb);
+
 		return ip_tunnel_rcv(tunnel, skb, tpi, tun_dst, log_ecn_error);
 	}
 
diff --git a/net/ipv6/ip6_tunnel.c b/net/ipv6/ip6_tunnel.c
index 288bafded99892c9c5bae4491f2acf2e48b5dea3..0b8a38687ce47b0b059ed60f6632bec9e5c3e508 100644
--- a/net/ipv6/ip6_tunnel.c
+++ b/net/ipv6/ip6_tunnel.c
@@ -837,6 +837,7 @@ static int __ip6_tnl_rcv(struct ip6_tnl *tunnel, struct sk_buff *skb,
 		skb_postpull_rcsum(skb, eth_hdr(skb), ETH_HLEN);
 	} else {
 		skb->dev = tunnel->dev;
+		skb_reset_mac_header(skb);
 	}
 
 	skb_reset_network_header(skb);
diff --git a/net/ipv6/sit.c b/net/ipv6/sit.c
index e0a39b0bb4c105df33ea6fbe5121c9176a0fda25..df5bea8184101530e3fe940974a9addfc223ad44 100644
--- a/net/ipv6/sit.c
+++ b/net/ipv6/sit.c
@@ -710,6 +710,8 @@ static int ipip6_rcv(struct sk_buff *skb)
 		 * old iph is no longer valid
 		 */
 		iph = (const struct iphdr *)skb_mac_header(skb);
+		skb_reset_mac_header(skb);
+
 		err = IP_ECN_decapsulate(iph, skb);
 		if (unlikely(err)) {
 			if (log_ecn_error)
@@ -780,6 +782,8 @@ static int sit_tunnel_rcv(struct sk_buff *skb, u8 ipproto)
 			tpi = &ipip_tpi;
 		if (iptunnel_pull_header(skb, 0, tpi->proto, false))
 			goto drop;
+		skb_reset_mac_header(skb);
+
 		return ip_tunnel_rcv(tunnel, skb, tpi, NULL, log_ecn_error);
 	}