It’s worth making some notes on this subject to clear up a few misconceptions I found online.

Firstly I setup a lab to confirm what i’m about to say, the reason we use this command is to allow QoS to correctly classify or view the packets based on the original header, if the packet is encapsulated  it’s  treated the same as any other encapsulated packet. The original header and its QoS value is now unknown to the forwarding device.

So by enabling this command we can apply the classification before the encapsulation or tunneling happens.

Apply the command “qos pre-classify” to a tunnel interface, a crypto-map or a virtual tunnel interface.

Classification based on layer3 and layer4 information is the exact reason we would consider using this feature, classification based on TOS or DSCP values do not need to use this feature, that’s because of TOS byte preservation inherently built into IPSEC.

Once you’ve added the pre-classify command, apply a service-policy to the physical interface outbound, then all IP packets will be classified pre-encapsulation on any tunnels egressing that physical interface. In other words you will see hits on the policy-map individual classes.

A really great resource I found online is this QoS values calculator check it out………….