Only the VRRP Master handles IPv4 Layer 2 unicast packets, for example, ARO Request and Reply, with the destination MAC as the VRRP MAC.
The Backup-Master forwards all IPv4 Layer 2 unicast packets to the Master and the Master VRRP sends an ARP reply only.
Processing of IP unicast packets (for example, ICMP packets to VRRP IP) or IPv4 routed packets (with destination MAC as VRRP MAC) on VRRP Backup-Master stays the same. For example, the VRRP Backup-Master replies to ICMP requests and routes Layer 3 routed packets to the destination and does not forward these packets to the Master when they arrive at the Backup-Master.
To reflect the above changes, the VRRP MAC entry on the Backup-Master now points to the Master instead of itself, and the ARP entry for VRRP IP on the backup-master points to local.