The TEE target will clone a packet and redirect this clone to another machine on the local network segment. In other words, the nexthop must be the target, or you will have to configure the nexthop to forward it further if so desired.

--gateway ipaddr
    Send the cloned packet to the host reachable at the given IP address. Use of 0.0.0.0 (for IPv4 packets) or :: (IPv6) is invalid.

To forward all incoming traffic on eth0 to an Network Layer logging box:

-t mangle -A PREROUTING -i eth0 -j TEE --gateway 2001:db8::1