diff --git a/net/ipv4/ip_tunnel.c b/net/ipv4/ip_tunnel.c
index 906c37c7f80d..ba1decf81fe3 100644
--- a/net/ipv4/ip_tunnel.c
+++ b/net/ipv4/ip_tunnel.c
@@ -365,7 +365,7 @@ int ip_tunnel_rcv(struct ip_tunnel *tunnel, struct sk_buff *skb,
 {
 	struct pcpu_sw_netstats *tstats;
 	const struct iphdr *iph = ip_hdr(skb);
-	int nh, err;
+	int err;
 
 #ifdef CONFIG_NET_IPGRE_BROADCAST
 	if (ipv4_is_multicast(iph->daddr)) {
@@ -391,21 +391,8 @@ int ip_tunnel_rcv(struct ip_tunnel *tunnel, struct sk_buff *skb,
 		tunnel->i_seqno = ntohl(tpi->seq) + 1;
 	}
 
-	/* Save offset of outer header relative to skb->head,
-	 * because we are going to reset the network header to the inner header
-	 * and might change skb->head.
-	 */
-	nh = skb_network_header(skb) - skb->head;
-
 	skb_set_network_header(skb, (tunnel->dev->type == ARPHRD_ETHER) ? ETH_HLEN : 0);
 
-	if (!pskb_inet_may_pull(skb)) {
-		DEV_STATS_INC(tunnel->dev, rx_length_errors);
-		DEV_STATS_INC(tunnel->dev, rx_errors);
-		goto drop;
-	}
-	iph = (struct iphdr *)(skb->head + nh);
-
 	err = IP_ECN_decapsulate(iph, skb);
 	if (unlikely(err)) {
 		if (log_ecn_error)