[akoznov@hEX S] > /interface l2tp-server export
# sep/15/2018 10:19:20 by RouterOS 6.43
# software id = XXX-XXX
#
# model = RB760iGS
# serial number = XXX
/interface l2tp-server
add name=l2tp-in1 user=shep
/interface l2tp-server server
set default-profile=shep-profile enabled=yes
[akoznov@hEX S] > /ppp export
/ppp profile
add change-tcp-mss=yes name=shep-profile use-compression=yes use-encryption=no
/ppp secret
add local-address=172.16.40.1 name=shep password=XXXXX profile=\
    shep-profile remote-address=172.16.40.2 service=l2tp

[akoznov@wAP LTE] /ppp profile> /interface l2tp-client export
# sep/15/2018 11:24:03 by RouterOS 6.43
# software id = XX-XX
#
# model = RouterBOARD wAP R-2nD
# serial number = XX
/interface l2tp-client
add connect-to=185.44.XX.XX disabled=no keepalive-timeout=disabled name=\
    l2tp-out1 password=XXX profile=shep-profile user=shep
[akoznov@wAP LTE] /ppp profile> /ppp profile export
/ppp profile
add change-tcp-mss=yes name=shep-profile use-compression=yes use-encryption=no

[akoznov@hEX S] /ip address> /ip address print
Flags: X - disabled, I - invalid, D - dynamic
 #   ADDRESS            NETWORK         INTERFACE
 0   ;;; Localnet Address
     10.255.254.1/24    10.255.254.0    bridge1
 1   192.168.2.1/24     192.168.2.0     bridge1
 2   172.16.30.2/30     172.16.30.0     gre1
 3   192.168.32.1/24    192.168.32.0    ether4
 4   176.16.50.1/30     176.16.50.0     gre2
 5 D 185.44.XX.XX/25    185.44.XX.XX    WAN
 6 D 172.16.40.1/32     172.16.40.2     l2tp-in1
[akoznov@hEX S] /ip address> /ip route print
Flags: X - disabled, A - active, D - dynamic,
C - connect, S - static, r - rip, b - bgp, o - ospf, m - mme,
B - blackhole, U - unreachable, P - prohibit
 #      DST-ADDRESS        PREF-SRC        GATEWAY            DISTANCE
 0 ADS  0.0.0.0/0                          185.44.XX.XX              1
 1 A S  10.255.252.0/24    172.16.40.1     172.16.40.2               1
 2 A S  10.255.253.0/24    176.16.50.1     176.16.50.2               1
 3 ADC  10.255.254.0/24    10.255.254.1    bridge1                   0
 4 ADC  172.16.30.0/30     172.16.30.2     gre1                      0
 5 ADC  172.16.40.2/32     172.16.40.1     l2tp-in1                  0
 6 ADC  176.16.50.0/30     176.16.50.1     gre2                      0
 7 ADC  185.44.XX.XX/25    185.44.XX.XX    WAN                       0
 8 ADC  192.168.2.0/24     192.168.2.1     bridge1                   0
 9 ADC  192.168.32.0/24    192.168.32.1    bridge1                   0
10 A S  192.168.100.0/24                   172.16.30.1               1
[akoznov@hEX S] /ip address>

[akoznov@wAP LTE] /ppp profile> /ip address print
Flags: X - disabled, I - invalid, D - dynamic
 #   ADDRESS            NETWORK         INTERFACE
 0   10.255.252.1/24    10.255.252.0    ether1
 1 D 100.86.XX.xx/32   100.86.XX.XX   lte1
 2 D 172.16.40.2/32     172.16.40.1     l2tp-out1
[akoznov@wAP LTE] /ppp profile> /ip route print
Flags: X - disabled, A - active, D - dynamic,
C - connect, S - static, r - rip, b - bgp, o - ospf, m - mme,
B - blackhole, U - unreachable, P - prohibit
 #      DST-ADDRESS        PREF-SRC        GATEWAY            DISTANCE
 0 ADS  0.0.0.0/0                          lte1                      2
 1 ADC  10.255.252.0/24    10.255.252.1    bridge1                   0
 2 A S  10.255.254.0/24    172.16.40.2     172.16.40.1               1
 3 ADC  100.86.XX.XX/32   100.86.XX.XX   lte1                      0
 4 ADC  172.16.40.1/32     172.16.40.2     l2tp-out1                 0