diff --git a/include/linux/ip.h b/include/linux/ip.h
index 58b82a22a52b..492bc6513533 100644
--- a/include/linux/ip.h
+++ b/include/linux/ip.h
@@ -25,6 +25,11 @@ static inline struct iphdr *ip_hdr(const struct sk_buff *skb)
 	return (struct iphdr *)skb_network_header(skb);
 }
 
+static inline struct iphdr *inner_ip_hdr(const struct sk_buff *skb)
+{
+	return (struct iphdr *)skb_inner_network_header(skb);
+}
+
 static inline struct iphdr *ipip_hdr(const struct sk_buff *skb)
 {
 	return (struct iphdr *)skb_transport_header(skb);
diff --git a/include/linux/ipv6.h b/include/linux/ipv6.h
index 12729e966dc9..faed1e357dd6 100644
--- a/include/linux/ipv6.h
+++ b/include/linux/ipv6.h
@@ -67,6 +67,11 @@ static inline struct ipv6hdr *ipv6_hdr(const struct sk_buff *skb)
 	return (struct ipv6hdr *)skb_network_header(skb);
 }
 
+static inline struct ipv6hdr *inner_ipv6_hdr(const struct sk_buff *skb)
+{
+	return (struct ipv6hdr *)skb_inner_network_header(skb);
+}
+
 static inline struct ipv6hdr *ipipv6_hdr(const struct sk_buff *skb)
 {
 	return (struct ipv6hdr *)skb_transport_header(skb);
diff --git a/include/linux/netdevice.h b/include/linux/netdevice.h
index 18c5dc98f6dc..c6a14d4d1396 100644
--- a/include/linux/netdevice.h
+++ b/include/linux/netdevice.h
@@ -1063,6 +1063,12 @@ struct net_device {
 	netdev_features_t	wanted_features;
 	/* mask of features inheritable by VLAN devices */
 	netdev_features_t	vlan_features;
+	/* mask of features inherited by encapsulating devices
+	 * This field indicates what encapsulation offloads
+	 * the hardware is capable of doing, and drivers will
+	 * need to set them appropriately.
+	 */
+	netdev_features_t	hw_enc_features;
 
 	/* Interface index. Unique device identifier	*/
 	int			ifindex;
diff --git a/include/linux/skbuff.h b/include/linux/skbuff.h
index f2af494330ab..320e976d5ab8 100644
--- a/include/linux/skbuff.h
+++ b/include/linux/skbuff.h
@@ -376,6 +376,8 @@ typedef unsigned char *sk_buff_data_t;
  *	@mark: Generic packet mark
  *	@dropcount: total number of sk_receive_queue overflows
  *	@vlan_tci: vlan tag control information
+ *	@inner_transport_header: Inner transport layer header (encapsulation)
+ *	@inner_network_header: Network layer header (encapsulation)
  *	@transport_header: Transport layer header
  *	@network_header: Network layer header
  *	@mac_header: Link layer header
@@ -471,7 +473,13 @@ struct sk_buff {
 	__u8			wifi_acked:1;
 	__u8			no_fcs:1;
 	__u8			head_frag:1;
-	/* 8/10 bit hole (depending on ndisc_nodetype presence) */
+	/* Encapsulation protocol and NIC drivers should use
+	 * this flag to indicate to each other if the skb contains
+	 * encapsulated packet or not and maybe use the inner packet
+	 * headers if needed
+	 */
+	__u8			encapsulation:1;
+	/* 7/9 bit hole (depending on ndisc_nodetype presence) */
 	kmemcheck_bitfield_end(flags2);
 
 #ifdef CONFIG_NET_DMA
@@ -486,6 +494,8 @@ struct sk_buff {
 		__u32		avail_size;
 	};
 
+	sk_buff_data_t		inner_transport_header;
+	sk_buff_data_t		inner_network_header;
 	sk_buff_data_t		transport_header;
 	sk_buff_data_t		network_header;
 	sk_buff_data_t		mac_header;
@@ -1435,12 +1445,53 @@ static inline void skb_reserve(struct sk_buff *skb, int len)
 	skb->tail += len;
 }
 
+static inline void skb_reset_inner_headers(struct sk_buff *skb)
+{
+	skb->inner_network_header = skb->network_header;
+	skb->inner_transport_header = skb->transport_header;
+}
+
 static inline void skb_reset_mac_len(struct sk_buff *skb)
 {
 	skb->mac_len = skb->network_header - skb->mac_header;
 }
 
 #ifdef NET_SKBUFF_DATA_USES_OFFSET
+static inline unsigned char *skb_inner_transport_header(const struct sk_buff
+							*skb)
+{
+	return skb->head + skb->inner_transport_header;
+}
+
+static inline void skb_reset_inner_transport_header(struct sk_buff *skb)
+{
+	skb->inner_transport_header = skb->data - skb->head;
+}
+
+static inline void skb_set_inner_transport_header(struct sk_buff *skb,
+						   const int offset)
+{
+	skb_reset_inner_transport_header(skb);
+	skb->inner_transport_header += offset;
+}
+
+static inline unsigned char *skb_inner_network_header(const struct sk_buff *skb)
+{
+	return skb->head + skb->inner_network_header;
+}
+
+static inline void skb_reset_inner_network_header(struct sk_buff *skb)
+{
+	skb->inner_network_header = skb->data - skb->head;
+}
+
+static inline void skb_set_inner_network_header(struct sk_buff *skb,
+						const int offset)
+{
+	skb_reset_inner_network_header(skb);
+	skb->inner_network_header += offset;
+}
+
 static inline unsigned char *skb_transport_header(const struct sk_buff *skb)
 {
 	return skb->head + skb->transport_header;
@@ -1496,6 +1547,38 @@ static inline void skb_set_mac_header(struct sk_buff *skb, const int offset)
 }
 
 #else /* NET_SKBUFF_DATA_USES_OFFSET */
+static inline unsigned char *skb_inner_transport_header(const struct sk_buff
+							*skb)
+{
+	return skb->inner_transport_header;
+}
+
+static inline void skb_reset_inner_transport_header(struct sk_buff *skb)
+{
+	skb->inner_transport_header = skb->data;
+}
+
+static inline void skb_set_inner_transport_header(struct sk_buff *skb,
+						   const int offset)
+{
+	skb->inner_transport_header = skb->data + offset;
+}
+
+static inline unsigned char *skb_inner_network_header(const struct sk_buff *skb)
+{
+	return skb->inner_network_header;
+}
+
+static inline void skb_reset_inner_network_header(struct sk_buff *skb)
+{
+	skb->inner_network_header = skb->data;
+}
+
+static inline void skb_set_inner_network_header(struct sk_buff *skb,
+						const int offset)
+{
+	skb->inner_network_header = skb->data + offset;
+}
 
 static inline unsigned char *skb_transport_header(const struct sk_buff *skb)
 {
@@ -1574,11 +1657,21 @@ static inline u32 skb_network_header_len(const struct sk_buff *skb)
 	return skb->transport_header - skb->network_header;
 }
 
+static inline u32 skb_inner_network_header_len(const struct sk_buff *skb)
+{
+	return skb->inner_transport_header - skb->inner_network_header;
+}
+
 static inline int skb_network_offset(const struct sk_buff *skb)
 {
 	return skb_network_header(skb) - skb->data;
 }
 
+static inline int skb_inner_network_offset(const struct sk_buff *skb)
+{
+	return skb_inner_network_header(skb) - skb->data;
+}
+
 static inline int pskb_network_may_pull(struct sk_buff *skb, unsigned int len)
 {
 	return pskb_may_pull(skb, skb_network_offset(skb) + len);
diff --git a/include/linux/tcp.h b/include/linux/tcp.h
index 60b7aac15e0e..4e1d2283e3cc 100644
--- a/include/linux/tcp.h
+++ b/include/linux/tcp.h
@@ -35,6 +35,16 @@ static inline unsigned int tcp_hdrlen(const struct sk_buff *skb)
 	return tcp_hdr(skb)->doff * 4;
 }
 
+static inline struct tcphdr *inner_tcp_hdr(const struct sk_buff *skb)
+{
+	return (struct tcphdr *)skb_inner_transport_header(skb);
+}
+
+static inline unsigned int inner_tcp_hdrlen(const struct sk_buff *skb)
+{
+	return inner_tcp_hdr(skb)->doff * 4;
+}
+
 static inline unsigned int tcp_optlen(const struct sk_buff *skb)
 {
 	return (tcp_hdr(skb)->doff - 5) * 4;
diff --git a/include/linux/udp.h b/include/linux/udp.h
index 0b67d7793520..9d81de123c90 100644
--- a/include/linux/udp.h
+++ b/include/linux/udp.h
@@ -27,6 +27,11 @@ static inline struct udphdr *udp_hdr(const struct sk_buff *skb)
 	return (struct udphdr *)skb_transport_header(skb);
 }
 
+static inline struct udphdr *inner_udp_hdr(const struct sk_buff *skb)
+{
+	return (struct udphdr *)skb_inner_transport_header(skb);
+}
+
 #define UDP_HTABLE_SIZE_MIN		(CONFIG_BASE_SMALL ? 128 : 256)
 
 static inline int udp_hashfn(struct net *net, unsigned num, unsigned mask)
diff --git a/net/core/skbuff.c b/net/core/skbuff.c
index 880722e22cc5..ccbabf565732 100644
--- a/net/core/skbuff.c
+++ b/net/core/skbuff.c
@@ -682,11 +682,14 @@ static void __copy_skb_header(struct sk_buff *new, const struct sk_buff *old)
 	new->transport_header	= old->transport_header;
 	new->network_header	= old->network_header;
 	new->mac_header		= old->mac_header;
+	new->inner_transport_header = old->inner_transport_header;
+	new->inner_network_header = old->inner_transport_header;
 	skb_dst_copy(new, old);
 	new->rxhash		= old->rxhash;
 	new->ooo_okay		= old->ooo_okay;
 	new->l4_rxhash		= old->l4_rxhash;
 	new->no_fcs		= old->no_fcs;
+	new->encapsulation	= old->encapsulation;
 #ifdef CONFIG_XFRM
 	new->sp			= secpath_get(old->sp);
 #endif
@@ -892,6 +895,8 @@ static void copy_skb_header(struct sk_buff *new, const struct sk_buff *old)
 	new->network_header   += offset;
 	if (skb_mac_header_was_set(new))
 		new->mac_header	      += offset;
+	new->inner_transport_header += offset;
+	new->inner_network_header   += offset;
 #endif
 	skb_shinfo(new)->gso_size = skb_shinfo(old)->gso_size;
 	skb_shinfo(new)->gso_segs = skb_shinfo(old)->gso_segs;
@@ -1089,6 +1094,8 @@ int pskb_expand_head(struct sk_buff *skb, int nhead, int ntail,
 	skb->network_header   += off;
 	if (skb_mac_header_was_set(skb))
 		skb->mac_header += off;
+	skb->inner_transport_header += off;
+	skb->inner_network_header += off;
 	/* Only adjust this if it actually is csum_start rather than csum */
 	if (skb->ip_summed == CHECKSUM_PARTIAL)
 		skb->csum_start += nhead;
@@ -1188,6 +1195,8 @@ struct sk_buff *skb_copy_expand(const struct sk_buff *skb,
 	n->network_header   += off;
 	if (skb_mac_header_was_set(skb))
 		n->mac_header += off;
+	n->inner_transport_header += off;
+	n->inner_network_header	   += off;
 #endif
 
 	return n;