diff --git a/net/ipv4/gre_offload.c b/net/ipv4/gre_offload.c
index a77729503071..ccda09628de7 100644
--- a/net/ipv4/gre_offload.c
+++ b/net/ipv4/gre_offload.c
@@ -55,13 +55,13 @@ static struct sk_buff *gre_gso_segment(struct sk_buff *skb,
 	if (csum)
 		skb->encap_hdr_csum = 1;
 
-	if (unlikely(!pskb_may_pull(skb, ghl)))
-		goto out;
-
 	/* setup inner skb. */
 	skb->protocol = greh->protocol;
 	skb->encapsulation = 0;
 
+	if (unlikely(!pskb_may_pull(skb, ghl)))
+		goto out;
+
 	__skb_pull(skb, ghl);
 	skb_reset_mac_header(skb);
 	skb_set_network_header(skb, skb_inner_network_offset(skb));