I assume you mean VLAN tagging (inserting 4 additional bytes into the ethernet header). Well, current version of WinpkFilter limits the size of Ethernet frame to 1514 bytes but there is no problem to extend it to 1518 (or even to 1522) bytes if network card supports such a frame size (does it?).
However, does Windows TCP/IP stack supports VLAN? I just suspect that even if VLAN used the tags are stripped before packet reaches the TCP/IP stack…