diff --git a/flags/Android.bp b/flags/Android.bp
index 0e2071b..402826a 100644
--- a/flags/Android.bp
+++ b/flags/Android.bp
@@ -25,6 +25,7 @@
       "telecom_broadcast_flags.aconfig",
       "telecom_ringer_flag_declarations.aconfig",
       "telecom_api_flags.aconfig",
+      "telecom_call_filtering_flags.aconfig",
       "telecom_incallservice_flags.aconfig"
     ],
 }
diff --git a/flags/telecom_call_filtering_flags.aconfig b/flags/telecom_call_filtering_flags.aconfig
new file mode 100644
index 0000000..95e74ce
--- /dev/null
+++ b/flags/telecom_call_filtering_flags.aconfig
@@ -0,0 +1,8 @@
+package: "com.android.server.telecom.flags"
+
+flag {
+  name: "skip_filter_phone_account_perform_dnd_filter"
+  namespace: "telecom"
+  description: "Gates whether to still perform Dnd filter when phone account has skip_filter call extra."
+  bug: "222333869"
+}
\ No newline at end of file
diff --git a/src/com/android/server/telecom/CallsManager.java b/src/com/android/server/telecom/CallsManager.java
index 92e187c..bf5e624 100755
--- a/src/com/android/server/telecom/CallsManager.java
+++ b/src/com/android/server/telecom/CallsManager.java
@@ -129,6 +129,7 @@
 import com.android.server.telecom.callfiltering.DirectToVoicemailFilter;
 import com.android.server.telecom.callfiltering.DndCallFilter;
 import com.android.server.telecom.callfiltering.IncomingCallFilterGraph;
+import com.android.server.telecom.callfiltering.IncomingCallFilterGraphProvider;
 import com.android.server.telecom.callredirection.CallRedirectionProcessor;
 import com.android.server.telecom.components.ErrorDialogActivity;
 import com.android.server.telecom.components.TelecomBroadcastReceiver;
@@ -466,6 +467,8 @@
     private final CallStreamingNotification mCallStreamingNotification;
     private final FeatureFlags mFeatureFlags;
 
+    private final IncomingCallFilterGraphProvider mIncomingCallFilterGraphProvider;
+
     private final ConnectionServiceFocusManager.CallsManagerRequester mRequester =
             new ConnectionServiceFocusManager.CallsManagerRequester() {
                 @Override
@@ -580,7 +583,8 @@
             EmergencyCallDiagnosticLogger emergencyCallDiagnosticLogger,
             CallAudioCommunicationDeviceTracker communicationDeviceTracker,
             CallStreamingNotification callStreamingNotification,
-            FeatureFlags featureFlags) {
+            FeatureFlags featureFlags,
+            IncomingCallFilterGraphProvider incomingCallFilterGraphProvider) {
 
         mContext = context;
         mLock = lock;
@@ -599,6 +603,7 @@
         mEmergencyCallHelper = emergencyCallHelper;
         mCallerInfoLookupHelper = callerInfoLookupHelper;
         mEmergencyCallDiagnosticLogger = emergencyCallDiagnosticLogger;
+        mIncomingCallFilterGraphProvider = incomingCallFilterGraphProvider;
 
         mDtmfLocalTonePlayer =
                 new DtmfLocalTonePlayer(new DtmfLocalTonePlayer.ToneGeneratorProxy());
@@ -793,11 +798,12 @@
                 ? new Bundle()
                 : phoneAccount.getExtras();
         TelephonyManager telephonyManager = getTelephonyManager();
+        boolean performDndFilter = mFeatureFlags.skipFilterPhoneAccountPerformDndFilter();
         if (incomingCall.hasProperty(Connection.PROPERTY_EMERGENCY_CALLBACK_MODE) ||
                 incomingCall.hasProperty(Connection.PROPERTY_NETWORK_IDENTIFIED_EMERGENCY_CALL) ||
                 telephonyManager.isInEmergencySmsMode() ||
                 incomingCall.isSelfManaged() ||
-                extras.getBoolean(PhoneAccount.EXTRA_SKIP_CALL_FILTERING)) {
+                (!performDndFilter && extras.getBoolean(PhoneAccount.EXTRA_SKIP_CALL_FILTERING))) {
             Log.i(this, "Skipping call filtering for %s (ecm=%b, "
                             + "networkIdentifiedEmergencyCall = %b, emergencySmsMode = %b, "
                             + "selfMgd=%b, skipExtra=%b)",
@@ -815,12 +821,27 @@
                     .build(), false);
             incomingCall.setIsUsingCallFiltering(false);
             return;
+        } else if (performDndFilter && extras.getBoolean(PhoneAccount.EXTRA_SKIP_CALL_FILTERING)) {
+            IncomingCallFilterGraph graph = setupDndFilterOnlyGraph(incomingCall);
+            graph.performFiltering();
+            return;
         }
 
         IncomingCallFilterGraph graph = setUpCallFilterGraph(incomingCall);
         graph.performFiltering();
     }
 
+    private IncomingCallFilterGraph setupDndFilterOnlyGraph(Call incomingHfpCall) {
+        incomingHfpCall.setIsUsingCallFiltering(true);
+        DndCallFilter dndCallFilter = new DndCallFilter(incomingHfpCall, mRinger);
+        IncomingCallFilterGraph graph = mIncomingCallFilterGraphProvider.createGraph(
+                incomingHfpCall,
+                this::onCallFilteringComplete, mContext, mTimeoutsAdapter, mLock);
+        graph.addFilter(dndCallFilter);
+        mGraphHandlerThreads.add(graph.getHandlerThread());
+        return graph;
+    }
+
     private IncomingCallFilterGraph setUpCallFilterGraph(Call incomingCall) {
         incomingCall.setIsUsingCallFiltering(true);
         String carrierPackageName = getCarrierPackageName();
@@ -833,7 +854,7 @@
                 mContext.getPackageManager(), packageName);
         ParcelableCallUtils.Converter converter = new ParcelableCallUtils.Converter();
 
-        IncomingCallFilterGraph graph = new IncomingCallFilterGraph(incomingCall,
+        IncomingCallFilterGraph graph = mIncomingCallFilterGraphProvider.createGraph(incomingCall,
                 this::onCallFilteringComplete, mContext, mTimeoutsAdapter, mLock);
         DirectToVoicemailFilter voicemailFilter = new DirectToVoicemailFilter(incomingCall,
                 mCallerInfoLookupHelper);
diff --git a/src/com/android/server/telecom/TelecomSystem.java b/src/com/android/server/telecom/TelecomSystem.java
index 3d2f732..57d7139 100644
--- a/src/com/android/server/telecom/TelecomSystem.java
+++ b/src/com/android/server/telecom/TelecomSystem.java
@@ -45,6 +45,9 @@
 import com.android.server.telecom.bluetooth.BluetoothRouteManager;
 import com.android.server.telecom.bluetooth.BluetoothStateReceiver;
 import com.android.server.telecom.callfiltering.BlockedNumbersAdapter;
+import com.android.server.telecom.callfiltering.CallFilterResultCallback;
+import com.android.server.telecom.callfiltering.IncomingCallFilterGraph;
+import com.android.server.telecom.callfiltering.IncomingCallFilterGraphProvider;
 import com.android.server.telecom.components.UserCallIntentProcessor;
 import com.android.server.telecom.components.UserCallIntentProcessorFactory;
 import com.android.server.telecom.flags.FeatureFlags;
@@ -409,7 +412,8 @@
                     emergencyCallDiagnosticLogger,
                     communicationDeviceTracker,
                     callStreamingNotification,
-                    featureFlags);
+                    featureFlags,
+                    IncomingCallFilterGraph::new);
 
             mIncomingCallNotifier = incomingCallNotifier;
             incomingCallNotifier.setCallsManagerProxy(new IncomingCallNotifier.CallsManagerProxy() {
diff --git a/src/com/android/server/telecom/callfiltering/IncomingCallFilterGraphProvider.java b/src/com/android/server/telecom/callfiltering/IncomingCallFilterGraphProvider.java
new file mode 100644
index 0000000..1501280
--- /dev/null
+++ b/src/com/android/server/telecom/callfiltering/IncomingCallFilterGraphProvider.java
@@ -0,0 +1,44 @@
+/*
+ * Copyright (C) 2023 The Android Open Source Project
+ *
+ * Licensed under the Apache License, Version 2.0 (the "License");
+ * you may not use this file except in compliance with the License.
+ * You may obtain a copy of the License at
+ *
+ *      http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing, software
+ * distributed under the License is distributed on an "AS IS" BASIS,
+ * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+ * See the License for the specific language governing permissions and
+ * limitations under the License.
+ */
+
+package com.android.server.telecom.callfiltering;
+
+import android.content.Context;
+
+import com.android.server.telecom.Call;
+import com.android.server.telecom.TelecomSystem;
+import com.android.server.telecom.Timeouts;
+
+/**
+ * Interface to provide a {@link IncomingCallFilterGraph}. This class serve for unit test purpose
+ * to mock an incoming call filter graph in test code.
+ */
+public interface IncomingCallFilterGraphProvider {
+
+
+    /**
+     * Provide a {@link  IncomingCallFilterGraph}
+     * @param call The call for the filters.
+     * @param listener Callback object to trigger when filtering is done.
+     * @param context An android context.
+     * @param timeoutsAdapter Adapter to provide timeout value for call filtering.
+     * @param lock Telecom lock.
+     * @return
+     */
+    IncomingCallFilterGraph createGraph(Call call, CallFilterResultCallback listener,
+            Context context,
+            Timeouts.Adapter timeoutsAdapter, TelecomSystem.SyncRoot lock);
+}
diff --git a/tests/src/com/android/server/telecom/tests/CallsManagerTest.java b/tests/src/com/android/server/telecom/tests/CallsManagerTest.java
index 8460c18..5577290 100644
--- a/tests/src/com/android/server/telecom/tests/CallsManagerTest.java
+++ b/tests/src/com/android/server/telecom/tests/CallsManagerTest.java
@@ -125,6 +125,7 @@
 import com.android.server.telecom.callfiltering.BlockedNumbersAdapter;
 import com.android.server.telecom.callfiltering.CallFilteringResult;
 import com.android.server.telecom.flags.FeatureFlags;
+import com.android.server.telecom.callfiltering.IncomingCallFilterGraph;
 import com.android.server.telecom.ui.AudioProcessingNotification;
 import com.android.server.telecom.ui.CallStreamingNotification;
 import com.android.server.telecom.ui.DisconnectedCallNotifier;
@@ -282,6 +283,8 @@
     @Mock private CallStreamingNotification mCallStreamingNotification;
     @Mock private FeatureFlags mFeatureFlags;
 
+    @Mock private IncomingCallFilterGraph mIncomingCallFilterGraph;
+
     private CallsManager mCallsManager;
 
     @Override
@@ -356,7 +359,8 @@
                 mEmergencyCallDiagnosticLogger,
                 mCommunicationDeviceTracker,
                 mCallStreamingNotification,
-                mFeatureFlags);
+                mFeatureFlags,
+                (call, listener, context, timeoutsAdapter, lock) -> mIncomingCallFilterGraph);
 
         when(mPhoneAccountRegistrar.getPhoneAccount(
                 eq(SELF_MANAGED_HANDLE), any())).thenReturn(SELF_MANAGED_ACCOUNT);
@@ -1326,8 +1330,9 @@
 
     @SmallTest
     @Test
-    public void testNoFilteringOfCallsWhenPhoneAccountRequestsSkipped() {
+    public void testDndFilterAppliesOfCallsWhenPhoneAccountRequestsSkipped() {
         // GIVEN an incoming call which is from a PhoneAccount that requested to skip filtering.
+        when(mFeatureFlags.skipFilterPhoneAccountPerformDndFilter()).thenReturn(true);
         Call incomingCall = addSpyCall(SIM_1_HANDLE, CallState.NEW);
         Bundle extras = new Bundle();
         extras.putBoolean(PhoneAccount.EXTRA_SKIP_CALL_FILTERING, true);
@@ -1347,7 +1352,35 @@
         // WHEN the incoming call is successfully added.
         mCallsManager.onSuccessfulIncomingCall(incomingCall);
 
-        // THEN the incoming call is not using call filtering
+        // THEN the incoming call is still applying Dnd filter.
+        verify(incomingCall).setIsUsingCallFiltering(eq(true));
+    }
+
+    @SmallTest
+    @Test
+    public void testNoFilterAppliesOfCallsWhenFlagNotEnabled() {
+        // Flag is not enabled.
+        when(mFeatureFlags.skipFilterPhoneAccountPerformDndFilter()).thenReturn(false);
+        Call incomingCall = addSpyCall(SIM_1_HANDLE, CallState.NEW);
+        Bundle extras = new Bundle();
+        extras.putBoolean(PhoneAccount.EXTRA_SKIP_CALL_FILTERING, true);
+        PhoneAccount skipRequestedAccount = new PhoneAccount.Builder(SIM_2_HANDLE, "Skipper")
+                .setCapabilities(PhoneAccount.CAPABILITY_SIM_SUBSCRIPTION
+                        | PhoneAccount.CAPABILITY_CALL_PROVIDER)
+                .setExtras(extras)
+                .setIsEnabled(true)
+                .build();
+        when(mPhoneAccountRegistrar.getPhoneAccountUnchecked(SIM_1_HANDLE))
+                .thenReturn(skipRequestedAccount);
+        doReturn(false).when(incomingCall).can(Connection.CAPABILITY_HOLD);
+        doReturn(false).when(incomingCall).can(Connection.CAPABILITY_SUPPORT_HOLD);
+        doReturn(false).when(incomingCall).isSelfManaged();
+        doReturn(true).when(incomingCall).setState(anyInt(), any());
+
+        // WHEN the incoming call is successfully added.
+        mCallsManager.onSuccessfulIncomingCall(incomingCall);
+
+        // THEN the incoming call is not applying filter.
         verify(incomingCall).setIsUsingCallFiltering(eq(false));
     }