diff --git a/include/linux/if_vlan.h b/include/linux/if_vlan.h
index 291e6706876e..515a35e2a48a 100644
--- a/include/linux/if_vlan.h
+++ b/include/linux/if_vlan.h
@@ -281,6 +281,40 @@ static inline bool vlan_hw_offload_capable(netdev_features_t features,
 	return false;
 }
 
+/**
+ * __vlan_insert_tag - regular VLAN tag inserting
+ * @skb: skbuff to tag
+ * @vlan_proto: VLAN encapsulation protocol
+ * @vlan_tci: VLAN TCI to insert
+ *
+ * Inserts the VLAN tag into @skb as part of the payload
+ * Returns error if skb_cow_head failes.
+ *
+ * Does not change skb->protocol so this function can be used during receive.
+ */
+static inline int __vlan_insert_tag(struct sk_buff *skb,
+				    __be16 vlan_proto, u16 vlan_tci)
+{
+	struct vlan_ethhdr *veth;
+
+	if (skb_cow_head(skb, VLAN_HLEN) < 0)
+		return -ENOMEM;
+
+	veth = (struct vlan_ethhdr *)skb_push(skb, VLAN_HLEN);
+
+	/* Move the mac addresses to the beginning of the new header. */
+	memmove(skb->data, skb->data + VLAN_HLEN, 2 * ETH_ALEN);
+	skb->mac_header -= VLAN_HLEN;
+
+	/* first, the ethernet type */
+	veth->h_vlan_proto = vlan_proto;
+
+	/* now, the TCI */
+	veth->h_vlan_TCI = htons(vlan_tci);
+
+	return 0;
+}
+
 /**
  * vlan_insert_tag - regular VLAN tag inserting
  * @skb: skbuff to tag
@@ -298,24 +332,13 @@ static inline bool vlan_hw_offload_capable(netdev_features_t features,
 static inline struct sk_buff *vlan_insert_tag(struct sk_buff *skb,
 					      __be16 vlan_proto, u16 vlan_tci)
 {
-	struct vlan_ethhdr *veth;
+	int err;
 
-	if (skb_cow_head(skb, VLAN_HLEN) < 0) {
+	err = __vlan_insert_tag(skb, vlan_proto, vlan_tci);
+	if (err) {
 		dev_kfree_skb_any(skb);
 		return NULL;
 	}
-	veth = (struct vlan_ethhdr *)skb_push(skb, VLAN_HLEN);
-
-	/* Move the mac addresses to the beginning of the new header. */
-	memmove(skb->data, skb->data + VLAN_HLEN, 2 * ETH_ALEN);
-	skb->mac_header -= VLAN_HLEN;
-
-	/* first, the ethernet type */
-	veth->h_vlan_proto = vlan_proto;
-
-	/* now, the TCI */
-	veth->h_vlan_TCI = htons(vlan_tci);
-
 	return skb;
 }