syzbot has bisected this issue to:

commit 79eecf631c14e7f4057186570ac20e2cfac3802e
Author: Chengen Du [off-list ref]
Date:   Sat Jul 13 11:47:35 2024 +0000

    af_packet: Handle outgoing VLAN packets without hardware offloading

bisection log:  https://syzkaller.appspot.com/x/bisect.txt?x=116e3818580000
start commit:   9268abe611b0 Merge branch 'net-lan969x-add-rgmii-support'
git tree:       net-next
final oops:     https://syzkaller.appspot.com/x/report.txt?x=136e3818580000
console output: https://syzkaller.appspot.com/x/log.txt?x=156e3818580000
kernel config:  https://syzkaller.appspot.com/x/.config?x=b087c24b921cdc16
dashboard link: https://syzkaller.appspot.com/bug?extid=8400677f3fd43f37d3bc
syz repro:      https://syzkaller.appspot.com/x/repro.syz?x=172066df980000
C reproducer:   https://syzkaller.appspot.com/x/repro.c?x=133c6ac4580000

Reported-by: syzbot+8400677f3fd43f37d3bc@syzkaller.appspotmail.com
Fixes: 79eecf631c14 ("af_packet: Handle outgoing VLAN packets without hardware offloading")

For information about bisection process see: https://goo.gl/tpsmEJ#bisection