In this paper, we propose a new layer-3 (L3) handover scheme which is able to provide the more seamless service than the existing schemes even without buffer. The proposed scheme uses layer-2(L2) triggers and applies the tunnel mechanism and pre-registration method of the low latency handoff scheme in mobile IPv4 (LLH) [1] simultaneously. The tunnel is used to transfer the traffic to the mobile node (MN), which has registered the care-of address of new foreign agent (FA) with home agent (HA) while being still connected to the subnet of the old FA, until the MN connects to the new link. By simulation, we prove its enhanced performance in terms of throughput, delivery rate, end-to-end packet transmission delay, and delay jitter.