diff --git a/include/net/gro.h b/include/net/gro.h
index 2300b6da05b2..20ddc5488789 100644
--- a/include/net/gro.h
+++ b/include/net/gro.h
@@ -361,9 +361,11 @@ static inline void skb_gro_remcsum_cleanup(struct sk_buff *skb,
 	remcsum_unadjust((__sum16 *)ptr, grc->delta);
 }
 
-#ifdef CONFIG_XFRM_OFFLOAD
 static inline void skb_gro_flush_final(struct sk_buff *skb, struct sk_buff *pp, int flush)
 {
+	/* a GRO callback may consume skb and return this marker to prevent
+	 * accessing the skb while unwinding through the enclosing GRO layers
+	 */
 	if (PTR_ERR(pp) != -EINPROGRESS)
 		NAPI_GRO_CB(skb)->flush |= flush;
 }
@@ -378,21 +380,6 @@ static inline void skb_gro_flush_final_remcsum(struct sk_buff *skb,
 		skb->remcsum_offload = 0;
 	}
 }
-#else
-static inline void skb_gro_flush_final(struct sk_buff *skb, struct sk_buff *pp, int flush)
-{
-	NAPI_GRO_CB(skb)->flush |= flush;
-}
-static inline void skb_gro_flush_final_remcsum(struct sk_buff *skb,
-					       struct sk_buff *pp,
-					       int flush,
-					       struct gro_remcsum *grc)
-{
-	NAPI_GRO_CB(skb)->flush |= flush;
-	skb_gro_remcsum_cleanup(skb, grc);
-	skb->remcsum_offload = 0;
-}
-#endif
 
 INDIRECT_CALLABLE_DECLARE(struct sk_buff *ipv6_gro_receive(struct list_head *,
 							   struct sk_buff *));