diff --git a/net/ipv4/ip_tunnel.c b/net/ipv4/ip_tunnel.c
index 0dca00745ac3ce0229e4810a02589715ace36673..be75b409445c23c9d11a70fdbd768319d1edc0b3 100644
--- a/net/ipv4/ip_tunnel.c
+++ b/net/ipv4/ip_tunnel.c
@@ -390,7 +390,7 @@ int ip_tunnel_rcv(struct ip_tunnel *tunnel, struct sk_buff *skb,
 		tunnel->i_seqno = ntohl(tpi->seq) + 1;
 	}
 
-	skb_reset_network_header(skb);
+	skb_set_network_header(skb, (tunnel->dev->type == ARPHRD_ETHER) ? ETH_HLEN : 0);
 
 	err = IP_ECN_decapsulate(iph, skb);
 	if (unlikely(err)) {