NETIF_F_FSO_BIT,                /* ... FCoE segmentation */
        NETIF_F_GSO_GRE_BIT,            /* ... GRE with TSO */
        NETIF_F_GSO_IPIP_BIT,           /* ... IPIP tunnel with TSO */
+       NETIF_F_GSO_SIT_BIT,            /* ... SIT tunnel with TSO */
        NETIF_F_GSO_UDP_TUNNEL_BIT,     /* ... UDP TUNNEL with TSO */
        NETIF_F_GSO_MPLS_BIT,           /* ... MPLS segmentation */
        /**/NETIF_F_GSO_LAST =          /* last bit, see GSO_MASK */
 #define NETIF_F_RXALL          __NETIF_F(RXALL)
 #define NETIF_F_GSO_GRE                __NETIF_F(GSO_GRE)
 #define NETIF_F_GSO_IPIP       __NETIF_F(GSO_IPIP)
+#define NETIF_F_GSO_SIT                __NETIF_F(GSO_SIT)
 #define NETIF_F_GSO_UDP_TUNNEL __NETIF_F(GSO_UDP_TUNNEL)
 #define NETIF_F_GSO_MPLS       __NETIF_F(GSO_MPLS)
 #define NETIF_F_HW_VLAN_STAG_FILTER __NETIF_F(HW_VLAN_STAG_FILTER)
 
 
        SKB_GSO_IPIP = 1 << 7,
 
-       SKB_GSO_UDP_TUNNEL = 1 << 8,
+       SKB_GSO_SIT = 1 << 8,
 
-       SKB_GSO_MPLS = 1 << 9,
+       SKB_GSO_UDP_TUNNEL = 1 << 9,
+
+       SKB_GSO_MPLS = 1 << 10,
 };
 
 #if BITS_PER_LONG > 32
 
        [NETIF_F_FSO_BIT] =              "tx-fcoe-segmentation",
        [NETIF_F_GSO_GRE_BIT] =          "tx-gre-segmentation",
        [NETIF_F_GSO_IPIP_BIT] =         "tx-ipip-segmentation",
+       [NETIF_F_GSO_SIT_BIT] =          "tx-sit-segmentation",
        [NETIF_F_GSO_UDP_TUNNEL_BIT] =   "tx-udp_tnl-segmentation",
        [NETIF_F_GSO_MPLS_BIT] =         "tx-mpls-segmentation",
 
 
                       SKB_GSO_TCP_ECN |
                       SKB_GSO_GRE |
                       SKB_GSO_IPIP |
+                      SKB_GSO_SIT |
                       SKB_GSO_TCPV6 |
                       SKB_GSO_UDP_TUNNEL |
                       SKB_GSO_MPLS |
 
                               SKB_GSO_TCPV6 |
                               SKB_GSO_GRE |
                               SKB_GSO_IPIP |
+                              SKB_GSO_SIT |
                               SKB_GSO_MPLS |
                               SKB_GSO_UDP_TUNNEL |
                               0) ||
 
                       SKB_GSO_TCP_ECN |
                       SKB_GSO_GRE |
                       SKB_GSO_IPIP |
+                      SKB_GSO_SIT |
                       SKB_GSO_UDP_TUNNEL |
                       SKB_GSO_MPLS |
                       SKB_GSO_TCPV6 |
        },
 };
 
+static const struct net_offload sit_offload = {
+       .callbacks = {
+               .gso_send_check = ipv6_gso_send_check,
+               .gso_segment    = ipv6_gso_segment,
+       },
+};
+
 static int __init ipv6_offload_init(void)
 {
 
                pr_crit("%s: Cannot add EXTHDRS protocol offload\n", __func__);
 
        dev_add_offload(&ipv6_packet_offload);
+
+       inet_add_offload(&sit_offload, IPPROTO_IPV6);
+
        return 0;
 }
 
 
                ttl = iph6->hop_limit;
        tos = INET_ECN_encapsulate(tos, ipv6_get_dsfield(iph6));
 
-       if (likely(!skb->encapsulation)) {
-               skb_reset_inner_headers(skb);
-               skb->encapsulation = 1;
-       }
+       skb = iptunnel_handle_offloads(skb, false, SKB_GSO_SIT);
+       if (IS_ERR(skb))
+               goto out;
 
        err = iptunnel_xmit(rt, skb, fl4.saddr, fl4.daddr, IPPROTO_IPV6, tos,
                            ttl, df, !net_eq(tunnel->net, dev_net(dev)));
 tx_error_icmp:
        dst_link_failure(skb);
 tx_error:
-       dev->stats.tx_errors++;
        dev_kfree_skb(skb);
+out:
+       dev->stats.tx_errors++;
        return NETDEV_TX_OK;
 }
 
        struct ip_tunnel *tunnel = netdev_priv(dev);
        const struct iphdr  *tiph = &tunnel->parms.iph;
 
-       if (likely(!skb->encapsulation)) {
-               skb_reset_inner_headers(skb);
-               skb->encapsulation = 1;
-       }
+       skb = iptunnel_handle_offloads(skb, false, SKB_GSO_IPIP);
+       if (IS_ERR(skb))
+               goto out;
 
        ip_tunnel_xmit(skb, dev, tiph, IPPROTO_IPIP);
        return NETDEV_TX_OK;
+out:
+       dev->stats.tx_errors++;
+       return NETDEV_TX_OK;
 }
 
 static netdev_tx_t sit_tunnel_xmit(struct sk_buff *skb,
        free_netdev(dev);
 }
 
+#define SIT_FEATURES (NETIF_F_SG          | \
+                     NETIF_F_FRAGLIST     | \
+                     NETIF_F_HIGHDMA      | \
+                     NETIF_F_GSO_SOFTWARE | \
+                     NETIF_F_HW_CSUM)
+
 static void ipip6_tunnel_setup(struct net_device *dev)
 {
        dev->netdev_ops         = &ipip6_netdev_ops;
        dev->iflink             = 0;
        dev->addr_len           = 4;
        dev->features           |= NETIF_F_LLTX;
+       dev->features           |= SIT_FEATURES;
+       dev->hw_features        |= SIT_FEATURES;
 }
 
 static int ipip6_tunnel_init(struct net_device *dev)
 
                                      SKB_GSO_UDP_TUNNEL |
                                      SKB_GSO_GRE |
                                      SKB_GSO_IPIP |
+                                     SKB_GSO_SIT |
                                      SKB_GSO_MPLS) ||
                             !(type & (SKB_GSO_UDP))))
                        goto out;