diff --git a/target/linux/mediatek/patches-5.4/999-2712-net-ethernet-mtk_eth_soc-add-mtk-dsa-tag-rx-offload.patch b/target/linux/mediatek/patches-5.4/999-2712-net-ethernet-mtk_eth_soc-add-mtk-dsa-tag-rx-offload.patch
new file mode 100644
index 0000000..a76a784
--- /dev/null
+++ b/target/linux/mediatek/patches-5.4/999-2712-net-ethernet-mtk_eth_soc-add-mtk-dsa-tag-rx-offload.patch
@@ -0,0 +1,59 @@
+From 0f2e84b06686745694f276c4aae6cf9d132a56af Mon Sep 17 00:00:00 2001
+From: Sam Shih <sam.shih@mediatek.com>
+Date: Fri, 2 Jun 2023 13:06:30 +0800
+Subject: [PATCH] 
+ [networking][999-2712-net-ethernet-mtk_eth_soc-add-mtk-dsa-tag-rx-offload.patch]
+
+---
+ net/dsa/tag_mtk.c | 32 +++++++++++++++++++-------------
+ 1 file changed, 19 insertions(+), 13 deletions(-)
+
+diff --git a/net/dsa/tag_mtk.c b/net/dsa/tag_mtk.c
+index edc505e07..c386fdc90 100644
+--- a/net/dsa/tag_mtk.c
++++ b/net/dsa/tag_mtk.c
+@@ -80,22 +80,28 @@ static struct sk_buff *mtk_tag_rcv(struct sk_buff *skb, struct net_device *dev,
+ 	bool is_multicast_skb = is_multicast_ether_addr(dest) &&
+ 				!is_broadcast_ether_addr(dest);
+ 
+-	if (unlikely(!pskb_may_pull(skb, MTK_HDR_LEN)))
+-		return NULL;
++	if (dev->features & NETIF_F_HW_VLAN_CTAG_RX) {
++		hdr = ntohs(skb->vlan_proto);
++		skb->vlan_proto = 0;
++		skb->vlan_tci = 0;
++	} else {
++		if (unlikely(!pskb_may_pull(skb, MTK_HDR_LEN)))
++			return NULL;
+ 
+-	/* The MTK header is added by the switch between src addr
+-	 * and ethertype at this point, skb->data points to 2 bytes
+-	 * after src addr so header should be 2 bytes right before.
+-	 */
+-	phdr = (__be16 *)(skb->data - 2);
+-	hdr = ntohs(*phdr);
++		/* The MTK header is added by the switch between src addr
++		 * and ethertype at this point, skb->data points to 2 bytes
++		 * after src addr so header should be 2 bytes right before.
++		 */
++		phdr = (__be16 *)(skb->data - 2);
++		hdr = ntohs(*phdr);
+ 
+-	/* Remove MTK tag and recalculate checksum. */
+-	skb_pull_rcsum(skb, MTK_HDR_LEN);
++		/* Remove MTK tag and recalculate checksum. */
++		skb_pull_rcsum(skb, MTK_HDR_LEN);
+ 
+-	memmove(skb->data - ETH_HLEN,
+-		skb->data - ETH_HLEN - MTK_HDR_LEN,
+-		2 * ETH_ALEN);
++		memmove(skb->data - ETH_HLEN,
++			skb->data - ETH_HLEN - MTK_HDR_LEN,
++			2 * ETH_ALEN);
++	}
+ 
+ 	/* Get source port information */
+ 	port = (hdr & MTK_HDR_RECV_SOURCE_PORT_MASK);
+-- 
+2.34.1
+