diff --git a/include/net/ipip.h b/include/net/ipip.h
index a85bda64b852..fdf9bd743705 100644
--- a/include/net/ipip.h
+++ b/include/net/ipip.h
@@ -37,7 +37,7 @@ struct ip_tunnel_prl_entry
 
 #define IPTUNNEL_XMIT() do {						\
 	int err;							\
-	int pkt_len = skb->len;						\
+	int pkt_len = skb->len - skb_transport_offset(skb);		\
 									\
 	skb->ip_summed = CHECKSUM_NONE;					\
 	ip_select_ident(iph, &rt->u.dst, NULL);				\
diff --git a/net/ipv4/ip_gre.c b/net/ipv4/ip_gre.c
index 44ed9487fa15..0d5e35b0ed54 100644
--- a/net/ipv4/ip_gre.c
+++ b/net/ipv4/ip_gre.c
@@ -477,6 +477,7 @@ static int ipgre_rcv(struct sk_buff *skb)
 	struct ip_tunnel *tunnel;
 	int    offset = 4;
 	__be16 gre_proto;
+	unsigned int len;
 
 	if (!pskb_may_pull(skb, 16))
 		goto drop_nolock;
@@ -567,6 +568,8 @@ static int ipgre_rcv(struct sk_buff *skb)
 			tunnel->i_seqno = seqno + 1;
 		}
 
+		len = skb->len;
+
 		/* Warning: All skb pointers will be invalidated! */
 		if (tunnel->dev->type == ARPHRD_ETHER) {
 			if (!pskb_may_pull(skb, ETH_HLEN)) {
@@ -581,7 +584,7 @@ static int ipgre_rcv(struct sk_buff *skb)
 		}
 
 		stats->rx_packets++;
-		stats->rx_bytes += skb->len;
+		stats->rx_bytes += len;
 		skb->dev = tunnel->dev;
 		dst_release(skb->dst);
 		skb->dst = NULL;
@@ -770,7 +773,7 @@ static int ipgre_tunnel_xmit(struct sk_buff *skb, struct net_device *dev)
 		old_iph = ip_hdr(skb);
 	}
 
-	skb->transport_header = skb->network_header;
+	skb_reset_transport_header(skb);
 	skb_push(skb, gre_hlen);
 	skb_reset_network_header(skb);
 	memset(&(IPCB(skb)->opt), 0, sizeof(IPCB(skb)->opt));