diff --git a/include/linux/skbuff.h b/include/linux/skbuff.h
index 9d24aec064e8..4ff48eda3f64 100644
--- a/include/linux/skbuff.h
+++ b/include/linux/skbuff.h
@@ -3031,6 +3031,21 @@ static inline void skb_mac_header_rebuild(struct sk_buff *skb)
 	}
 }
 
+/* Move the full mac header up to current network_header.
+ * Leaves skb->data pointing at offset skb->mac_len into the mac_header.
+ * Must be provided the complete mac header length.
+ */
+static inline void skb_mac_header_rebuild_full(struct sk_buff *skb, u32 full_mac_len)
+{
+	if (skb_mac_header_was_set(skb)) {
+		const unsigned char *old_mac = skb_mac_header(skb);
+
+		skb_set_mac_header(skb, -full_mac_len);
+		memmove(skb_mac_header(skb), old_mac, full_mac_len);
+		__skb_push(skb, full_mac_len - skb->mac_len);
+	}
+}
+
 static inline int skb_checksum_start_offset(const struct sk_buff *skb)
 {
 	return skb->csum_start - skb_headroom(skb);
diff --git a/include/net/xfrm.h b/include/net/xfrm.h
index 57c743b7e4fe..cb4841a9fffd 100644
--- a/include/net/xfrm.h
+++ b/include/net/xfrm.h
@@ -1049,6 +1049,9 @@ struct xfrm_offload {
 #define CRYPTO_INVALID_PACKET_SYNTAX		64
 #define CRYPTO_INVALID_PROTOCOL			128
 
+	/* Used to keep whole l2 header for transport mode GRO */
+	__u32			orig_mac_len;
+
 	__u8			proto;
 	__u8			inner_ipproto;
 };
diff --git a/net/ipv4/xfrm4_input.c b/net/ipv4/xfrm4_input.c
index dae35101d189..86382e08140e 100644
--- a/net/ipv4/xfrm4_input.c
+++ b/net/ipv4/xfrm4_input.c
@@ -63,7 +63,11 @@ int xfrm4_transport_finish(struct sk_buff *skb, int async)
 	ip_send_check(iph);
 
 	if (xo && (xo->flags & XFRM_GRO)) {
-		skb_mac_header_rebuild(skb);
+		/* The full l2 header needs to be preserved so that re-injecting the packet at l2
+		 * works correctly in the presence of vlan tags.
+		 */
+		skb_mac_header_rebuild_full(skb, xo->orig_mac_len);
+		skb_reset_network_header(skb);
 		skb_reset_transport_header(skb);
 		return 0;
 	}
diff --git a/net/ipv6/xfrm6_input.c b/net/ipv6/xfrm6_input.c
index a17d783dc7c0..c6b8e132e10a 100644
--- a/net/ipv6/xfrm6_input.c
+++ b/net/ipv6/xfrm6_input.c
@@ -58,7 +58,11 @@ int xfrm6_transport_finish(struct sk_buff *skb, int async)
 	skb_postpush_rcsum(skb, skb_network_header(skb), nhlen);
 
 	if (xo && (xo->flags & XFRM_GRO)) {
-		skb_mac_header_rebuild(skb);
+		/* The full l2 header needs to be preserved so that re-injecting the packet at l2
+		 * works correctly in the presence of vlan tags.
+		 */
+		skb_mac_header_rebuild_full(skb, xo->orig_mac_len);
+		skb_reset_network_header(skb);
 		skb_reset_transport_header(skb);
 		return 0;
 	}
diff --git a/net/xfrm/xfrm_input.c b/net/xfrm/xfrm_input.c
index 161f535c8b94..3a2982a72a6b 100644
--- a/net/xfrm/xfrm_input.c
+++ b/net/xfrm/xfrm_input.c
@@ -389,11 +389,15 @@ static int xfrm_prepare_input(struct xfrm_state *x, struct sk_buff *skb)
  */
 static int xfrm4_transport_input(struct xfrm_state *x, struct sk_buff *skb)
 {
+	struct xfrm_offload *xo = xfrm_offload(skb);
 	int ihl = skb->data - skb_transport_header(skb);
 
 	if (skb->transport_header != skb->network_header) {
 		memmove(skb_transport_header(skb),
 			skb_network_header(skb), ihl);
+		if (xo)
+			xo->orig_mac_len =
+				skb_mac_header_was_set(skb) ? skb_mac_header_len(skb) : 0;
 		skb->network_header = skb->transport_header;
 	}
 	ip_hdr(skb)->tot_len = htons(skb->len + ihl);
@@ -404,11 +408,15 @@ static int xfrm4_transport_input(struct xfrm_state *x, struct sk_buff *skb)
 static int xfrm6_transport_input(struct xfrm_state *x, struct sk_buff *skb)
 {
 #if IS_ENABLED(CONFIG_IPV6)
+	struct xfrm_offload *xo = xfrm_offload(skb);
 	int ihl = skb->data - skb_transport_header(skb);
 
 	if (skb->transport_header != skb->network_header) {
 		memmove(skb_transport_header(skb),
 			skb_network_header(skb), ihl);
+		if (xo)
+			xo->orig_mac_len =
+				skb_mac_header_was_set(skb) ? skb_mac_header_len(skb) : 0;
 		skb->network_header = skb->transport_header;
 	}
 	ipv6_hdr(skb)->payload_len = htons(skb->len + ihl -