The reception of a VLAN tagged frame can be seen in the following figure. This frame is identified as being a VLAN frame by the inclusion of the VLAN type tag (81-00), located in the first two bytes following the Source Address. This is followed by the Tag Control Information bytes, V1 and V2. The length/type field after the tag control information is not checked for errors. More information on the interpretation of these bytes can be found in the IEEE 802.3-2008 standard.
Figure 1. Reception of a VLAN Tagged Frame