In Layer 2 extended ACL rules, re-marking (forcing) PCP values can change the priority on ingress traffic.
device# configure
device(config)# mac access-list extended mac_ac12
device(conf-macl-ext)# seq 5 permit host 0022.3333.4444 host 0022.3333.5555 pcp 2 device(conf-macl-ext)# deny host 0022.3333.7777 host 0022.3333.6666 pcp 5
device(conf-macl-ext)# seq 10 permit host 0022.3333.4445 host 0022.3333.5556 pcp-force 2
device(config)# interface ethernet 0/1 device(conf-if-eth-0/1)# mac access-group mac_acl2 in