In Layer 2 extended-ACL rules, you can filter ingress traffic by untagged, single-tagged, or double-tagged VLAN type.
device# configure terminal
device(config)# mac access-list extended mac_ac13
device(conf-macl-ext)# permit host 0001.0001.0001 any vlan-tag-format untagged vlan 100 count device(conf-macl-ext)# permit host 0001.0001.0004 any vlan-tag-format untagged vlan 100 count
device(conf-macl-ext)# permit host 0002.0002.0002 any vlan-tag-format single-tagged vlan 200 count device(conf-macl-ext)# deny host 1.2.3 any vlan-tag-format single-tagged vlan 101 0xff0 count
device(conf-macl-ext)# permit host 0003.0003.0003 any vlan-tag-format double-tagged outer-vlan 300 inner-vlan 400 count device(conf-macl-ext)# permit host 0003.0003.0005 any vlan-tag-format double-tagged outer-vlan 300 0xfff inner-vlan 400 0x0fff count device(conf-macl-ext)# permit host 0003.0003.0006 any vlan-tag-format double-tagged outer-vlan any inner-vlan any count
device(conf-macl-ext)# exit device(config)# interface ethernet 2/1 device(conf-if-eth-2/1)# mac access-group mac_acl3 in