diff --git a/include/linux/netdevice.h b/include/linux/netdevice.h
index d999e503ba8a..c1a42027ee0e 100644
--- a/include/linux/netdevice.h
+++ b/include/linux/netdevice.h
@@ -2013,7 +2013,10 @@ struct napi_gro_cb {
 	/* Number of gro_receive callbacks this packet already went through */
 	u8 recursion_counter:4;
 
-	/* 3 bit hole */
+	/* Used in GRE, set in fou/gue_gro_receive */
+	u8	is_fou:1;
+
+	/* 2 bit hole */
 
 	/* used to support CHECKSUM_COMPLETE for tunneling protocols */
 	__wsum	csum;
diff --git a/net/core/dev.c b/net/core/dev.c
index 108c32903a74..a1043225c0c0 100644
--- a/net/core/dev.c
+++ b/net/core/dev.c
@@ -4320,6 +4320,7 @@ static enum gro_result dev_gro_receive(struct napi_struct *napi, struct sk_buff
 		NAPI_GRO_CB(skb)->free = 0;
 		NAPI_GRO_CB(skb)->encap_mark = 0;
 		NAPI_GRO_CB(skb)->recursion_counter = 0;
+		NAPI_GRO_CB(skb)->is_fou = 0;
 		NAPI_GRO_CB(skb)->gro_remcsum_start = 0;
 
 		/* Setup for GRO checksum validation */
diff --git a/net/ipv4/fou.c b/net/ipv4/fou.c
index b5a137338e50..7ac370505e44 100644
--- a/net/ipv4/fou.c
+++ b/net/ipv4/fou.c
@@ -205,6 +205,9 @@ static struct sk_buff **fou_gro_receive(struct sk_buff **head,
 	 */
 	NAPI_GRO_CB(skb)->encap_mark = 0;
 
+	/* Flag this frame as already having an outer encap header */
+	NAPI_GRO_CB(skb)->is_fou = 1;
+
 	rcu_read_lock();
 	offloads = NAPI_GRO_CB(skb)->is_ipv6 ? inet6_offloads : inet_offloads;
 	ops = rcu_dereference(offloads[proto]);
@@ -372,6 +375,9 @@ static struct sk_buff **gue_gro_receive(struct sk_buff **head,
 	 */
 	NAPI_GRO_CB(skb)->encap_mark = 0;
 
+	/* Flag this frame as already having an outer encap header */
+	NAPI_GRO_CB(skb)->is_fou = 1;
+
 	rcu_read_lock();
 	offloads = NAPI_GRO_CB(skb)->is_ipv6 ? inet6_offloads : inet_offloads;
 	ops = rcu_dereference(offloads[guehdr->proto_ctype]);
diff --git a/net/ipv4/gre_offload.c b/net/ipv4/gre_offload.c
index 79ae0d7becbf..d9268af2ea44 100644
--- a/net/ipv4/gre_offload.c
+++ b/net/ipv4/gre_offload.c
@@ -151,6 +151,14 @@ static struct sk_buff **gre_gro_receive(struct sk_buff **head,
 	if ((greh->flags & ~(GRE_KEY|GRE_CSUM)) != 0)
 		goto out;
 
+	/* We can only support GRE_CSUM if we can track the location of
+	 * the GRE header.  In the case of FOU/GUE we cannot because the
+	 * outer UDP header displaces the GRE header leaving us in a state
+	 * of limbo.
+	 */
+	if ((greh->flags & GRE_CSUM) && NAPI_GRO_CB(skb)->is_fou)
+		goto out;
+
 	type = greh->protocol;
 
 	rcu_read_lock();
diff --git a/net/ipv4/ip_gre.c b/net/ipv4/ip_gre.c
index 7ccde7e53fc1..17c8ac0deeca 100644
--- a/net/ipv4/ip_gre.c
+++ b/net/ipv4/ip_gre.c
@@ -851,9 +851,16 @@ static void __gre_tunnel_init(struct net_device *dev)
 	dev->hw_features	|= GRE_FEATURES;
 
 	if (!(tunnel->parms.o_flags & TUNNEL_SEQ)) {
-		/* TCP offload with GRE SEQ is not supported. */
-		dev->features    |= NETIF_F_GSO_SOFTWARE;
-		dev->hw_features |= NETIF_F_GSO_SOFTWARE;
+		/* TCP offload with GRE SEQ is not supported, nor
+		 * can we support 2 levels of outer headers requiring
+		 * an update.
+		 */
+		if (!(tunnel->parms.o_flags & TUNNEL_CSUM) ||
+		    (tunnel->encap.type == TUNNEL_ENCAP_NONE)) {
+			dev->features    |= NETIF_F_GSO_SOFTWARE;
+			dev->hw_features |= NETIF_F_GSO_SOFTWARE;
+		}
+
 		/* Can use a lockless transmit, unless we generate
 		 * output sequences
 		 */