diff --git a/makefiles/utils/include.mk b/makefiles/utils/include.mk
new file mode 100644
index 0000000..5a7678f
--- /dev/null
+++ b/makefiles/utils/include.mk
@@ -0,0 +1,29 @@
+# -*- makefile -*-
+# -----------------------------------------------------------------------
+# Copyright 2022-2023 Open Networking Foundation (ONF) and the ONF Contributors
+#
+# 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.
+#
+# SPDX-FileCopyrightText: 2022-2023 Open Networking Foundation (ONF) and the ONF Contributors
+# SPDX-License-Identifier: Apache-2.0
+# -----------------------------------------------------------------------
+
+$(if $(DEBUG),$(warning ENTER))
+
+# usage: $(call if-not,false,5)
+if-not = $(info 1=$(1), 2=$(2), 3=$(3))\
+  $(if $(1),$(null),$(2))
+
+$(if $(DEBUG),$(warning LEAVE))
+
+# [EOF]
diff --git a/makefiles/utils/test/makefile b/makefiles/utils/test/makefile
new file mode 100644
index 0000000..a148cfa
--- /dev/null
+++ b/makefiles/utils/test/makefile
@@ -0,0 +1,9 @@
+# -*- makefile -*-
+
+include ../include.mk
+
+all:
+
+test ::
+	@echo "Testing if-not"
+	@echo $(call if-not,$(null),true,false)