I tried to use Intel I350 VF driver and it doesn't receive 802.1Q tagged packets.
I used the latest driver from FreeBSD 12.0-CURRENT. The card is identified by chip=0x15208086 devid. Sending of tagged packets works.
From the driver code it seems e1000_vfta_set_vf() is not used, the linux driver uses similar function to setup vlan filters.
Created attachment 190641 [details]
vlan for igb
Please try the patch.
I don't have a device supporting VF interface and I don't test the patch.
Many parts of the patch are obtained from if_igb.c before iflib.