diff --git a/lib/internal/Magento/Framework/Css/PreProcessor/Instruction/MagentoImport.php b/lib/internal/Magento/Framework/Css/PreProcessor/Instruction/MagentoImport.php
index ce11bc21c25d8..831fb29022a6c 100644
--- a/lib/internal/Magento/Framework/Css/PreProcessor/Instruction/MagentoImport.php
+++ b/lib/internal/Magento/Framework/Css/PreProcessor/Instruction/MagentoImport.php
@@ -3,17 +3,25 @@
  * Copyright © Magento, Inc. All rights reserved.
  * See COPYING.txt for license details.
  */
+declare(strict_types=1);
+
 namespace Magento\Framework\Css\PreProcessor\Instruction;
 
+use Magento\Framework\App\DeploymentConfig;
 use Magento\Framework\App\ObjectManager;
 use Magento\Framework\Css\PreProcessor\ErrorHandlerInterface;
+use Magento\Framework\Module\Manager as ModuleManager;
 use Magento\Framework\ObjectManager\ResetAfterRequestInterface;
 use Magento\Framework\View\Asset\File\FallbackContext;
 use Magento\Framework\View\Asset\LocalInterface;
 use Magento\Framework\View\Asset\PreProcessorInterface;
+use Magento\Framework\View\Asset\Repository as AssetRepository;
+use Magento\Framework\View\Design\Theme\ListInterface as ThemeListInterface;
 use Magento\Framework\View\Design\Theme\ThemeProviderInterface;
+use Magento\Framework\View\Design\ThemeInterface;
 use Magento\Framework\View\DesignInterface;
 use Magento\Framework\View\File\CollectorInterface;
+use Magento\Framework\View\Asset\PreProcessor\Chain;
 
 /**
  * @magento_import instruction preprocessor
@@ -27,6 +35,8 @@ class MagentoImport implements PreProcessorInterface, ResetAfterRequestInterface
     public const REPLACE_PATTERN =
         '#//@magento_import(?P<reference>\s+\(reference\))?\s+[\'\"](?P<path>(?![/\\\]|\w:[/\\\])[^\"\']+)[\'\"]\s*?;#';
 
+    private const CONFIG_PATH_SCD_ONLY_ENABLED_MODULES = 'static_content_only_enabled_modules';
+
     /**
      * @var DesignInterface
      */
@@ -43,12 +53,12 @@ class MagentoImport implements PreProcessorInterface, ResetAfterRequestInterface
     protected $errorHandler;
 
     /**
-     * @var \Magento\Framework\View\Asset\Repository
+     * @var AssetRepository
      */
     protected $assetRepo;
 
     /**
-     * @var \Magento\Framework\View\Design\Theme\ListInterface
+     * @var ThemeListInterface
      * @deprecated 100.0.2
      * @see not used
      */
@@ -59,31 +69,47 @@ class MagentoImport implements PreProcessorInterface, ResetAfterRequestInterface
      */
     private $themeProvider;
 
+    /**
+     * @var DeploymentConfig
+     */
+    private DeploymentConfig $deploymentConfig;
+
+    /**
+     * @var ModuleManager
+     */
+    private ModuleManager $moduleManager;
+
     /**
      * @param DesignInterface $design
      * @param CollectorInterface $fileSource
      * @param ErrorHandlerInterface $errorHandler
-     * @param \Magento\Framework\View\Asset\Repository $assetRepo
-     * @param \Magento\Framework\View\Design\Theme\ListInterface $themeList
+     * @param AssetRepository $assetRepo
+     * @param ThemeListInterface $themeList
+     * @param DeploymentConfig|null $deploymentConfig
+     * @param ModuleManager|null $moduleManager
      */
     public function __construct(
         DesignInterface $design,
         CollectorInterface $fileSource,
         ErrorHandlerInterface $errorHandler,
-        \Magento\Framework\View\Asset\Repository $assetRepo,
-        \Magento\Framework\View\Design\Theme\ListInterface $themeList
+        AssetRepository $assetRepo,
+        ThemeListInterface $themeList,
+        ?DeploymentConfig $deploymentConfig = null,
+        ?ModuleManager $moduleManager = null
     ) {
         $this->design = $design;
         $this->fileSource = $fileSource;
         $this->errorHandler = $errorHandler;
         $this->assetRepo = $assetRepo;
         $this->themeList = $themeList;
+        $this->deploymentConfig = $deploymentConfig ?? ObjectManager::getInstance() ->get(DeploymentConfig::class);
+        $this->moduleManager = $moduleManager ?? ObjectManager::getInstance()->get(ModuleManager::class);
     }
 
     /**
      * @inheritDoc
      */
-    public function process(\Magento\Framework\View\Asset\PreProcessor\Chain $chain)
+    public function process(Chain $chain)
     {
         $asset = $chain->getAsset();
         $replaceCallback = function ($matchContent) use ($asset) {
@@ -108,24 +134,42 @@ protected function replace(array $matchedContent, LocalInterface $asset)
             $relatedAsset = $this->assetRepo->createRelated($matchedFileId, $asset);
             $resolvedPath = $relatedAsset->getFilePath();
             $importFiles = $this->fileSource->getFiles($this->getTheme($relatedAsset), $resolvedPath);
+            $deployOnlyEnabled = $this->hasEnabledFlagDeployEnabledModules();
             /** @var $importFile \Magento\Framework\View\File */
             foreach ($importFiles as $importFile) {
+                $moduleName = $importFile->getModule();
                 $referenceString = $isReference ? '(reference) ' : '';
-                $importsContent .= $importFile->getModule()
-                    ? "@import $referenceString'{$importFile->getModule()}::{$resolvedPath}';\n"
-                    : "@import $referenceString'{$matchedFileId}';\n";
+
+                if ($moduleName) {
+                    if (!$deployOnlyEnabled || $this->moduleManager->isEnabled($moduleName)) {
+                        $importsContent .= "@import $referenceString'{$moduleName}::{$resolvedPath}';\n";
+                    }
+                } else {
+                    $importsContent .= "@import $referenceString'{$matchedFileId}';\n";
+                }
             }
         } catch (\LogicException $e) {
             $this->errorHandler->processException($e);
         }
+
         return $importsContent;
     }
 
+    /**
+     * Retrieve flag deploy enabled modules
+     *
+     * @return bool
+     */
+    private function hasEnabledFlagDeployEnabledModules(): bool
+    {
+        return (bool) $this->deploymentConfig->get(self::CONFIG_PATH_SCD_ONLY_ENABLED_MODULES);
+    }
+
     /**
      * Get theme model based on the information from asset
      *
      * @param LocalInterface $asset
-     * @return \Magento\Framework\View\Design\ThemeInterface
+     * @return ThemeInterface
      */
     protected function getTheme(LocalInterface $asset)
     {
@@ -135,6 +179,7 @@ protected function getTheme(LocalInterface $asset)
                 $context->getAreaCode() . '/' . $context->getThemePath()
             );
         }
+
         return $this->design->getDesignTheme();
     }
 
@@ -143,7 +188,7 @@ protected function getTheme(LocalInterface $asset)
      *
      * @return ThemeProviderInterface
      */
-    private function getThemeProvider()
+    private function getThemeProvider(): ThemeProviderInterface
     {
         if (null === $this->themeProvider) {
             $this->themeProvider = ObjectManager::getInstance()->get(ThemeProviderInterface::class);
diff --git a/lib/internal/Magento/Framework/Css/Test/Unit/PreProcessor/Instruction/MagentoImportTest.php b/lib/internal/Magento/Framework/Css/Test/Unit/PreProcessor/Instruction/MagentoImportTest.php
index 0192ca4572d03..9ac37f7b96e2c 100644
--- a/lib/internal/Magento/Framework/Css/Test/Unit/PreProcessor/Instruction/MagentoImportTest.php
+++ b/lib/internal/Magento/Framework/Css/Test/Unit/PreProcessor/Instruction/MagentoImportTest.php
@@ -7,14 +7,17 @@
 
 namespace Magento\Framework\Css\Test\Unit\PreProcessor\Instruction;
 
+use Magento\Framework\App\DeploymentConfig;
 use Magento\Framework\Css\PreProcessor\ErrorHandlerInterface;
 use Magento\Framework\Css\PreProcessor\Instruction\Import;
 use Magento\Framework\Css\PreProcessor\Instruction\MagentoImport;
+use Magento\Framework\Module\Manager as ModuleManager;
 use Magento\Framework\TestFramework\Unit\Helper\ObjectManager;
 use Magento\Framework\View\Asset\File;
 use Magento\Framework\View\Asset\File\FallbackContext;
 use Magento\Framework\View\Asset\PreProcessor\Chain;
 use Magento\Framework\View\Asset\Repository;
+use Magento\Framework\View\Design\Theme\ListInterface as ThemeListInterface;
 use Magento\Framework\View\Design\Theme\ThemeProviderInterface;
 use Magento\Framework\View\Design\ThemeInterface;
 use Magento\Framework\View\DesignInterface;
@@ -30,33 +33,47 @@ class MagentoImportTest extends TestCase
     /**
      * @var DesignInterface|MockObject
      */
-    private $design;
+    private $designMock;
 
     /**
      * @var CollectorInterface|MockObject
      */
-    private $fileSource;
+    private $fileSourceMock;
 
     /**
      * @var ErrorHandlerInterface|MockObject
      */
-    private $errorHandler;
+    private $errorHandlerMock;
 
     /**
      * @var File|MockObject
      */
-    private $asset;
+    private $assetMock;
 
     /**
      * @var Repository|MockObject
      */
-    private $assetRepo;
+    private $assetRepoMock;
 
     /**
-     * @var ThemeProviderInterface|MockObject
+     * @var ThemeListInterface|MockObject
      */
-    private $themeProvider;
+    private $themeListMock;
 
+    /**
+     * @var DeploymentConfig|MockObject
+     */
+    private $deploymentConfigMock;
+
+    /**
+     * @var ModuleManager|MockObject
+     */
+    private $moduleManagerMock;
+
+    /**
+     * @var ThemeProviderInterface|MockObject
+     */
+    private $themeProviderMock;
     /**
      * @var Import
      */
@@ -64,21 +81,28 @@ class MagentoImportTest extends TestCase
 
     protected function setUp(): void
     {
-        $this->design = $this->getMockForAbstractClass(DesignInterface::class);
-        $this->fileSource = $this->getMockForAbstractClass(CollectorInterface::class);
-        $this->errorHandler = $this->getMockForAbstractClass(
-            ErrorHandlerInterface::class
-        );
-        $this->asset = $this->createMock(File::class);
-        $this->asset->expects($this->any())->method('getContentType')->willReturn('css');
-        $this->assetRepo = $this->createMock(Repository::class);
-        $this->themeProvider = $this->getMockForAbstractClass(ThemeProviderInterface::class);
+        $this->designMock = $this->createMock(DesignInterface::class);
+        $this->fileSourceMock = $this->createMock(CollectorInterface::class);
+        $this->errorHandlerMock = $this->createMock(ErrorHandlerInterface::class);
+        $this->assetMock = $this->createMock(File::class);
+        $this->assetMock->method('getContentType')->willReturn('css');
+        $this->assetRepoMock = $this->createMock(Repository::class);
+        $this->themeListMock = $this->createMock(ThemeListInterface::class);
+        $this->deploymentConfigMock = $this->createMock(DeploymentConfig::class);
+        $this->moduleManagerMock = $this->createMock(ModuleManager::class);
+
+        $this->themeProviderMock = $this->createMock(ThemeProviderInterface::class);
+
         $this->object = (new ObjectManager($this))->getObject(MagentoImport::class, [
-            'design' => $this->design,
-            'fileSource' => $this->fileSource,
-            'errorHandler' => $this->errorHandler,
-            'assetRepo' => $this->assetRepo,
-            'themeProvider' => $this->themeProvider
+            'design' => $this->designMock,
+            'fileSource' => $this->fileSourceMock,
+            'errorHandler' => $this->errorHandlerMock,
+            'assetRepo' => $this->assetRepoMock,
+            'themeList' => $this->themeListMock,
+            'deploymentConfig' => $this->deploymentConfigMock,
+            'moduleManager' => $this->moduleManagerMock,
+            // Mocking private property
+            'themeProvider' => $this->themeProviderMock,
         ]);
     }
 
@@ -88,48 +112,66 @@ protected function setUp(): void
      * @param string $resolvedPath
      * @param array $foundFiles
      * @param string $expectedContent
-     *
+     * @param array $enabledModules
+     * @param bool $onlyEnabled
      * @dataProvider processDataProvider
      */
-    public function testProcess($originalContent, $foundPath, $resolvedPath, $foundFiles, $expectedContent)
-    {
-        $chain = new Chain($this->asset, $originalContent, 'css', 'path');
+    public function testProcess(
+        string $originalContent,
+        string $foundPath,
+        string $resolvedPath,
+        array $foundFiles,
+        string $expectedContent,
+        array $enabledModules,
+        bool $onlyEnabled
+    ): void {
+        $chain = new Chain($this->assetMock, $originalContent, 'css', 'path');
         $relatedAsset = $this->createMock(File::class);
         $relatedAsset->expects($this->once())
             ->method('getFilePath')
             ->willReturn($resolvedPath);
         $context = $this->createMock(FallbackContext::class);
-        $this->assetRepo->expects($this->once())
+        $this->assetRepoMock->expects($this->once())
             ->method('createRelated')
-            ->with($foundPath, $this->asset)
+            ->with($foundPath, $this->assetMock)
             ->willReturn($relatedAsset);
         $relatedAsset->expects($this->once())->method('getContext')->willReturn($context);
         $theme = $this->getMockForAbstractClass(ThemeInterface::class);
-        $this->themeProvider->expects($this->once())->method('getThemeByFullPath')->willReturn($theme);
+        $this->themeProviderMock->expects($this->once())->method('getThemeByFullPath')->willReturn($theme);
         $files = [];
         foreach ($foundFiles as $file) {
             $fileObject = $this->createMock(\Magento\Framework\View\File::class);
-            $fileObject->expects($this->any())
+            $fileObject
                 ->method('getModule')
                 ->willReturn($file['module']);
-            $fileObject->expects($this->any())
+            $fileObject
                 ->method('getFilename')
                 ->willReturn($file['filename']);
             $files[] = $fileObject;
         }
-        $this->fileSource->expects($this->once())
+        $this->fileSourceMock->expects($this->once())
             ->method('getFiles')
             ->with($theme, $resolvedPath)
             ->willReturn($files);
+
+        $this->deploymentConfigMock->method('get')->with('static_content_only_enabled_modules')
+            ->willReturn($onlyEnabled);
+
+        $this->moduleManagerMock->method('isEnabled')
+            ->willReturnCallback(function ($moduleName) use ($enabledModules) {
+                return in_array($moduleName, $enabledModules, true);
+            });
+
         $this->object->process($chain);
         $this->assertEquals($expectedContent, $chain->getContent());
         $this->assertEquals('css', $chain->getContentType());
     }
 
     /**
+     * @SuppressWarnings(PHPMD.ExcessiveMethodLength)
      * @return array
      */
-    public function processDataProvider()
+    public function processDataProvider(): array
     {
         return [
             'non-modular notation' => [
@@ -141,6 +183,8 @@ public function processDataProvider()
                     ['module' => null, 'filename' => 'theme/some/file.css'],
                 ],
                 "@import 'some/file.css';\n@import 'some/file.css';\n",
+                [],
+                true
             ],
             'modular' => [
                 '//@magento_import "Magento_Module::some/file.css";',
@@ -151,6 +195,32 @@ public function processDataProvider()
                     ['module' => 'Magento_Two', 'filename' => 'some/file.css'],
                 ],
                 "@import 'Magento_Module::some/file.css';\n@import 'Magento_Two::some/file.css';\n",
+                ['Magento_Module', 'Magento_Two'],
+                true
+            ],
+            'modular with disabled module' => [
+                '//@magento_import "Magento_Module::some/file.css";',
+                'Magento_Module::some/file.css',
+                'some/file.css',
+                [
+                    ['module' => 'Magento_Module', 'filename' => 'some/file.css'],
+                    ['module' => 'Magento_Two', 'filename' => 'some/file.css'],
+                ],
+                "@import 'Magento_Two::some/file.css';\n",
+                ['Magento_Two'],
+                true
+            ],
+            'modular with disabled all modules' => [
+                '//@magento_import "Magento_Module::some/file.css";',
+                'Magento_Module::some/file.css',
+                'some/file.css',
+                [
+                    ['module' => 'Magento_Module', 'filename' => 'some/file.css'],
+                    ['module' => 'Magento_Two', 'filename' => 'some/file.css'],
+                ],
+                '',
+                [],
+                true
             ],
             'non-modular reference notation' => [
                 '//@magento_import (reference) "some/file.css";',
@@ -161,6 +231,8 @@ public function processDataProvider()
                     ['module' => null, 'filename' => 'theme/some/file.css'],
                 ],
                 "@import (reference) 'some/file.css';\n@import (reference) 'some/file.css';\n",
+                [],
+                true
             ],
             'modular reference' => [
                 '//@magento_import (reference) "Magento_Module::some/file.css";',
@@ -172,35 +244,87 @@ public function processDataProvider()
                 ],
                 "@import (reference) 'Magento_Module::some/file.css';\n" .
                 "@import (reference) 'Magento_Two::some/file.css';\n",
+                ['Magento_Module', 'Magento_Two'],
+                true
+            ],
+            'modular reference with disabled module' => [
+                '//@magento_import (reference) "Magento_Module::some/file.css";',
+                'Magento_Module::some/file.css',
+                'some/file.css',
+                [
+                    ['module' => 'Magento_Module', 'filename' => 'some/file.css'],
+                    ['module' => 'Magento_Two', 'filename' => 'some/file.css'],
+                ],
+                "@import (reference) 'Magento_Module::some/file.css';\n",
+                ['Magento_Module'],
+                true
+            ],
+            'modular reference with disabled module and disabled "only enabled modules" flag' => [
+                '//@magento_import (reference) "Magento_Module::some/file.css";',
+                'Magento_Module::some/file.css',
+                'some/file.css',
+                [
+                    ['module' => 'Magento_Module', 'filename' => 'some/file.css'],
+                    ['module' => 'Magento_Two', 'filename' => 'some/file.css'],
+                ],
+                "@import (reference) 'Magento_Module::some/file.css';\n" .
+                "@import (reference) 'Magento_Two::some/file.css';\n",
+                ['Magento_Module'],
+                false
+            ],
+            'modular reference with disabled all modules' => [
+                '//@magento_import (reference) "Magento_Module::some/file.css";',
+                'Magento_Module::some/file.css',
+                'some/file.css',
+                [
+                    ['module' => 'Magento_Module', 'filename' => 'some/file.css'],
+                    ['module' => 'Magento_Two', 'filename' => 'some/file.css'],
+                ],
+                '',
+                [],
+                true
+            ],
+            'modular reference with disabled all modules and disabled "only enabled modules" flag' => [
+                '//@magento_import (reference) "Magento_Module::some/file.css";',
+                'Magento_Module::some/file.css',
+                'some/file.css',
+                [
+                    ['module' => 'Magento_Module', 'filename' => 'some/file.css'],
+                    ['module' => 'Magento_Two', 'filename' => 'some/file.css'],
+                ],
+                "@import (reference) 'Magento_Module::some/file.css';\n" .
+                "@import (reference) 'Magento_Two::some/file.css';\n",
+                [],
+                false
             ],
         ];
     }
 
-    public function testProcessNoImport()
+    public function testProcessNoImport(): void
     {
         $originalContent = 'color: #000000;';
         $expectedContent = 'color: #000000;';
-        $chain = new Chain($this->asset, $originalContent, 'css', 'orig');
-        $this->assetRepo->expects($this->never())
+        $chain = new Chain($this->assetMock, $originalContent, 'css', 'orig');
+        $this->assetRepoMock->expects($this->never())
             ->method('createRelated');
         $this->object->process($chain);
         $this->assertEquals($expectedContent, $chain->getContent());
         $this->assertEquals('css', $chain->getContentType());
     }
 
-    public function testProcessException()
+    public function testProcessException(): void
     {
         $chain = new Chain(
-            $this->asset,
+            $this->assetMock,
             '//@magento_import "some/file.css";',
             'css',
             'path'
         );
         $exception = new \LogicException('Error happened');
-        $this->assetRepo->expects($this->once())
+        $this->assetRepoMock->expects($this->once())
             ->method('createRelated')
             ->willThrowException($exception);
-        $this->errorHandler->expects($this->once())
+        $this->errorHandlerMock->expects($this->once())
             ->method('processException')
             ->with($exception);
         $this->object->process($chain);