diff --git a/net/sched/act_mirred.c b/net/sched/act_mirred.c
index 08923b21e566..f0df0d90b8bd 100644
--- a/net/sched/act_mirred.c
+++ b/net/sched/act_mirred.c
@@ -219,8 +219,10 @@ static int tcf_mirred_act(struct sk_buff *skb, const struct tc_action *a,
 	bool use_reinsert;
 	bool want_ingress;
 	bool is_redirect;
+	bool expects_nh;
 	int m_eaction;
 	int mac_len;
+	bool at_nh;
 
 	rec_level = __this_cpu_inc_return(mirred_rec_level);
 	if (unlikely(rec_level > MIRRED_RECURSION_LIMIT)) {
@@ -261,19 +263,19 @@ static int tcf_mirred_act(struct sk_buff *skb, const struct tc_action *a,
 			goto out;
 	}
 
-	/* If action's target direction differs than filter's direction,
-	 * and devices expect a mac header on xmit, then mac push/pull is
-	 * needed.
-	 */
 	want_ingress = tcf_mirred_act_wants_ingress(m_eaction);
-	if (skb_at_tc_ingress(skb) != want_ingress && m_mac_header_xmit) {
-		if (!skb_at_tc_ingress(skb)) {
-			/* caught at egress, act ingress: pull mac */
-			mac_len = skb_network_header(skb) - skb_mac_header(skb);
+
+	expects_nh = want_ingress || !m_mac_header_xmit;
+	at_nh = skb->data == skb_network_header(skb);
+	if (at_nh != expects_nh) {
+		mac_len = skb_at_tc_ingress(skb) ? skb->mac_len :
+			  skb_network_header(skb) - skb_mac_header(skb);
+		if (expects_nh) {
+			/* target device/action expect data at nh */
 			skb_pull_rcsum(skb2, mac_len);
 		} else {
-			/* caught at ingress, act egress: push mac */
-			skb_push_rcsum(skb2, skb->mac_len);
+			/* target device/action expect data at mac */
+			skb_push_rcsum(skb2, mac_len);
 		}
 	}