--- /dev/null
+<?php
+
+/**
+ * @file
+ * Contains \Drupal\migrate_plus\Plugin\migrate\process\SkipOnValue.
+ */
+
+namespace Drupal\migrate_plus\Plugin\migrate\process;
+
+use Drupal\migrate\MigrateException;
+use Drupal\migrate\MigrateExecutableInterface;
+use Drupal\migrate\MigrateSkipProcessException;
+use Drupal\migrate\MigrateSkipRowException;
+use Drupal\migrate\ProcessPluginBase;
+use Drupal\migrate\Row;
+
+/**
+ * If the source evaluates to a configured value, skip processing or whole row.
+ *
+ * @MigrateProcessPlugin(
+ * id = "skip_on_value"
+ * )
+ */
+class SkipOnValue extends ProcessPluginBase {
+
+ /**
+ * {@inheritdoc}
+ */
+ public function row($value, MigrateExecutableInterface $migrate_executable, Row $row, $destination_property) {
+ if (empty($this->configuration['value']) && !array_key_exists('value', $this->configuration)) {
+ throw new MigrateException('Skip on value plugin is missing value configuration.');
+ }
+
+ if (is_array($this->configuration['value'])) {
+ foreach ($this->configuration['value'] as $skipValue) {
+ if ($this->compareValue($value, $skipValue, !isset($this->configuration['not_equals']))) {
+ throw new MigrateSkipRowException();
+ }
+ }
+ }
+ elseif ($this->compareValue($value, $this->configuration['value'], !isset($this->configuration['not_equals']))) {
+ throw new MigrateSkipRowException();
+ }
+
+ return $value;
+ }
+
+ /**
+ * {@inheritdoc}
+ */
+ public function process($value, MigrateExecutableInterface $migrate_executable, Row $row, $destination_property) {
+ if (empty($this->configuration['value']) && !array_key_exists('value', $this->configuration)) {
+ throw new MigrateException('Skip on value plugin is missing value configuration.');
+ }
+
+ if (is_array($this->configuration['value'])) {
+ foreach ($this->configuration['value'] as $skipValue) {
+ if ($this->compareValue($value, $skipValue, !isset($this->configuration['not_equals']))) {
+ throw new MigrateSkipProcessException();
+ }
+ }
+ }
+ elseif ($this->compareValue($value, $this->configuration['value'], !isset($this->configuration['not_equals']))) {
+ throw new MigrateSkipProcessException();
+ }
+
+ return $value;
+ }
+
+ /**
+ * Compare values to see if they are equal.
+ *
+ * @param $value
+ * Actual value
+ * @param $skipValue
+ * Value to compare against.
+ * @param $equal
+ * Compare as equal or not equal.
+ *
+ * @return bool
+ * True if the compare successfully, FALSE otherwise.
+ */
+ protected function compareValue($value, $skipValue, $equal = TRUE) {
+ if ($equal) {
+ return (string) $value == (string) $skipValue;
+ }
+
+ return (string) $value != (string) $skipValue;
+
+ }
+
+}