struct sk_buff *segs = ERR_PTR(-EINVAL);
        const struct net_offload *ops;
        unsigned int offset = 0;
+       bool udpfrag, encap;
        struct iphdr *iph;
-       bool tunnel;
        int proto;
        int nhoff;
        int ihl;
                goto out;
        __skb_pull(skb, ihl);
 
-       tunnel = SKB_GSO_CB(skb)->encap_level > 0;
-       if (tunnel)
+       encap = SKB_GSO_CB(skb)->encap_level > 0;
+       if (encap)
                features = skb->dev->hw_enc_features & netif_skb_features(skb);
        SKB_GSO_CB(skb)->encap_level += ihl;
 
        if (IS_ERR_OR_NULL(segs))
                goto out;
 
+       udpfrag = !!skb->encapsulation && proto == IPPROTO_UDP;
        skb = segs;
        do {
                iph = (struct iphdr *)(skb_mac_header(skb) + nhoff);
-               if (!tunnel && proto == IPPROTO_UDP) {
+               if (udpfrag) {
                        iph->id = htons(id);
                        iph->frag_off = htons(offset >> 3);
                        if (skb->next != NULL)
                                iph->frag_off |= htons(IP_MF);
                        offset += skb->len - nhoff - ihl;
-               } else  {
+               } else {
                        iph->id = htons(id++);
                }
                iph->tot_len = htons(skb->len - nhoff);
                ip_send_check(iph);
-               if (tunnel) {
+               if (encap)
                        skb_reset_inner_headers(skb);
-                       skb->encapsulation = 1;
-               }
                skb->network_header = (u8 *)iph - skb->head;
        } while ((skb = skb->next));