diff --git a/include/linux/netfilter/nf_conntrack_sctp.h b/include/linux/netfilter/nf_conntrack_sctp.h
index 625f491b95de..9a33f171aa82 100644
--- a/include/linux/netfilter/nf_conntrack_sctp.h
+++ b/include/linux/netfilter/nf_conntrack_sctp.h
@@ -9,8 +9,6 @@ struct ip_ct_sctp {
 	enum sctp_conntrack state;
 
 	__be32 vtag[IP_CT_DIR_MAX];
-	u8 last_dir;
-	u8 flags;
 };
 
 #endif /* _NF_CONNTRACK_SCTP_H */
diff --git a/net/netfilter/nf_conntrack_proto_sctp.c b/net/netfilter/nf_conntrack_proto_sctp.c
index 810cca24b399..4f897b14b606 100644
--- a/net/netfilter/nf_conntrack_proto_sctp.c
+++ b/net/netfilter/nf_conntrack_proto_sctp.c
@@ -62,8 +62,6 @@ static const unsigned int sctp_timeouts[SCTP_CONNTRACK_MAX] = {
 	[SCTP_CONNTRACK_HEARTBEAT_ACKED]	= 210 SECS,
 };
 
-#define	SCTP_FLAG_HEARTBEAT_VTAG_FAILED	1
-
 #define sNO SCTP_CONNTRACK_NONE
 #define	sCL SCTP_CONNTRACK_CLOSED
 #define	sCW SCTP_CONNTRACK_COOKIE_WAIT
@@ -371,7 +369,6 @@ int nf_conntrack_sctp_packet(struct nf_conn *ct,
 	u_int32_t offset, count;
 	unsigned int *timeouts;
 	unsigned long map[256 / sizeof(unsigned long)] = { 0 };
-	bool ignore = false;
 
 	if (sctp_error(skb, dataoff, state))
 		return -NF_ACCEPT;
@@ -430,39 +427,15 @@ int nf_conntrack_sctp_packet(struct nf_conn *ct,
 			/* Sec 8.5.1 (D) */
 			if (sh->vtag != ct->proto.sctp.vtag[dir])
 				goto out_unlock;
-		} else if (sch->type == SCTP_CID_HEARTBEAT) {
-			if (ct->proto.sctp.vtag[dir] == 0) {
-				pr_debug("Setting %d vtag %x for dir %d\n", sch->type, sh->vtag, dir);
-				ct->proto.sctp.vtag[dir] = sh->vtag;
-			} else if (sh->vtag != ct->proto.sctp.vtag[dir]) {
-				if (test_bit(SCTP_CID_DATA, map) || ignore)
-					goto out_unlock;
-
-				ct->proto.sctp.flags |= SCTP_FLAG_HEARTBEAT_VTAG_FAILED;
-				ct->proto.sctp.last_dir = dir;
-				ignore = true;
-				continue;
-			} else if (ct->proto.sctp.flags & SCTP_FLAG_HEARTBEAT_VTAG_FAILED) {
-				ct->proto.sctp.flags &= ~SCTP_FLAG_HEARTBEAT_VTAG_FAILED;
-			}
-		} else if (sch->type == SCTP_CID_HEARTBEAT_ACK) {
+		} else if (sch->type == SCTP_CID_HEARTBEAT ||
+			   sch->type == SCTP_CID_HEARTBEAT_ACK) {
 			if (ct->proto.sctp.vtag[dir] == 0) {
 				pr_debug("Setting vtag %x for dir %d\n",
 					 sh->vtag, dir);
 				ct->proto.sctp.vtag[dir] = sh->vtag;
 			} else if (sh->vtag != ct->proto.sctp.vtag[dir]) {
-				if (test_bit(SCTP_CID_DATA, map) || ignore)
-					goto out_unlock;
-
-				if ((ct->proto.sctp.flags & SCTP_FLAG_HEARTBEAT_VTAG_FAILED) == 0 ||
-				    ct->proto.sctp.last_dir == dir)
-					goto out_unlock;
-
-				ct->proto.sctp.flags &= ~SCTP_FLAG_HEARTBEAT_VTAG_FAILED;
-				ct->proto.sctp.vtag[dir] = sh->vtag;
-				ct->proto.sctp.vtag[!dir] = 0;
-			} else if (ct->proto.sctp.flags & SCTP_FLAG_HEARTBEAT_VTAG_FAILED) {
-				ct->proto.sctp.flags &= ~SCTP_FLAG_HEARTBEAT_VTAG_FAILED;
+				pr_debug("Verification tag check failed\n");
+				goto out_unlock;
 			}
 		}
 
@@ -497,10 +470,6 @@ int nf_conntrack_sctp_packet(struct nf_conn *ct,
 	}
 	spin_unlock_bh(&ct->lock);
 
-	/* allow but do not refresh timeout */
-	if (ignore)
-		return NF_ACCEPT;
-
 	timeouts = nf_ct_timeout_lookup(ct);
 	if (!timeouts)
 		timeouts = nf_sctp_pernet(nf_ct_net(ct))->timeouts;