diff --git a/BUILD.gn b/BUILD.gn
index 2626e9497428..02ce468e4647 100644
--- a/BUILD.gn
+++ b/BUILD.gn
@@ -17,6 +17,7 @@ group("child_dependencies") {
 group("browser_dependencies") {
   public_deps = [
     "//brave/browser",
+    "//brave/extensions",
     "common",
     ":brave_framework_resources",
     "chromium_src:browser",
diff --git a/browser/extensions/BUILD.gn b/browser/extensions/BUILD.gn
index 9c1fcc0931cd..28aa14896911 100644
--- a/browser/extensions/BUILD.gn
+++ b/browser/extensions/BUILD.gn
@@ -4,6 +4,8 @@ source_set("extensions") {
   sources = [
     "api/brave_shields_api.cc",
     "api/brave_shields_api.h",
+    "api/content_settings/brave_content_settings_store.cc",
+    "api/content_settings/brave_content_settings_store.h",
     "brave_component_extension_resource_manager.cc",
     "brave_component_extension_resource_manager.h",
     "brave_component_loader.cc",
diff --git a/browser/extensions/api/content_settings/brave_content_settings_store.cc b/browser/extensions/api/content_settings/brave_content_settings_store.cc
new file mode 100644
index 000000000000..98b60200a3a4
--- /dev/null
+++ b/browser/extensions/api/content_settings/brave_content_settings_store.cc
@@ -0,0 +1,46 @@
+/* This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#include "brave/browser/extensions/api/content_settings/brave_content_settings_store.h"
+
+namespace extensions {
+
+BraveContentSettingsStore::BraveContentSettingsStore()
+  : suppress_notifications_(false) {
+}
+
+BraveContentSettingsStore::~BraveContentSettingsStore() {
+}
+
+void BraveContentSettingsStore::SetExtensionContentSettingFromList(
+    const std::string& extension_id,
+    const base::ListValue* list,
+    ExtensionPrefsScope scope) {
+  if (list->GetList().empty()) return;
+
+  // For SetExtensionContentSettingFromList use case, we delay the notification
+  // after the values in the list from extension_prefs are all stored in the
+  // content setting store. The delay of notification is needed because the
+  // values saved in extension_prefs will be overwritten by the one saved in
+  // content setting store in PreferenceAPI::OnContentSettingChanged. Without
+  // the delay, only the first entry in the list could be saved into content
+  // setting store.
+  suppress_notifications_ = true;
+  ContentSettingsStore::SetExtensionContentSettingFromList(
+      extension_id, list, scope);
+  suppress_notifications_ = false;
+
+  // Send a single notification for the entire list.
+  NotifyOfContentSettingChanged(extension_id,
+                                scope != kExtensionPrefsScopeRegular);
+}
+
+void BraveContentSettingsStore::NotifyOfContentSettingChanged(
+    const std::string& extension_id,
+    bool incognito) {
+  if (suppress_notifications_) return;
+  ContentSettingsStore::NotifyOfContentSettingChanged(extension_id, incognito);
+}
+
+} // namespace extensions
diff --git a/browser/extensions/api/content_settings/brave_content_settings_store.h b/browser/extensions/api/content_settings/brave_content_settings_store.h
new file mode 100644
index 000000000000..ecfab54711b8
--- /dev/null
+++ b/browser/extensions/api/content_settings/brave_content_settings_store.h
@@ -0,0 +1,39 @@
+/* This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#ifndef BRAVE_BROWSER_EXTENSIONS_API_BREVE_CONTENT_SETTINGS_CONTENT_SETTINGS_STORE_H_
+#define BRAVE_BROWSER_EXTENSIONS_API_BREVE_CONTENT_SETTINGS_CONTENT_SETTINGS_STORE_H_
+
+#include "chrome/browser/extensions/api/content_settings/content_settings_store.h"
+
+namespace extensions {
+
+// This class is the backend for extension-defined content settings. It is used
+// by the content_settings::CustomExtensionProvider to integrate its settings
+// into the HostContentSettingsMap and by the content settings extension API to
+// provide extensions with access to content settings.
+class BraveContentSettingsStore : public ContentSettingsStore {
+  public:
+    BraveContentSettingsStore();
+
+    // Deserializes content settings rules from |list| and applies them as set by
+    // the extension with ID |extension_id|.
+    void SetExtensionContentSettingFromList(const std::string& extension_id,
+                                            const base::ListValue* list,
+                                            ExtensionPrefsScope scope) override;
+
+    void NotifyOfContentSettingChanged(const std::string& extension_id,
+                                       bool incognito) override;
+  private:
+    friend class base::RefCountedThreadSafe<BraveContentSettingsStore>;
+    ~BraveContentSettingsStore() override;
+
+    bool suppress_notifications_;
+
+  DISALLOW_COPY_AND_ASSIGN(BraveContentSettingsStore);
+};
+
+}  // namespace extensions
+
+#endif // BRAVE_BROWSER_EXTENSIONS_API_BREVE_CONTENT_SETTINGS_CONTENT_SETTINGS_STORE_H_
diff --git a/extensions/BUILD.gn b/extensions/BUILD.gn
new file mode 100644
index 000000000000..8ddae52cea55
--- /dev/null
+++ b/extensions/BUILD.gn
@@ -0,0 +1,11 @@
+
+source_set("extensions") {
+  sources = [
+    "browser/brave_extension_prefs.cc",
+    "browser/brave_extension_prefs.h",
+  ]
+
+  public_deps = [
+    "//extensions/browser",
+  ]
+}
diff --git a/extensions/browser/brave_extension_prefs.cc b/extensions/browser/brave_extension_prefs.cc
new file mode 100644
index 000000000000..c0fedd5e033a
--- /dev/null
+++ b/extensions/browser/brave_extension_prefs.cc
@@ -0,0 +1,37 @@
+/* This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#include "base/time/clock.h"
+#include "brave/extensions/browser/brave_extension_prefs.h"
+#include "extensions/browser/extension_prefs_observer.h"
+
+namespace extensions {
+
+BraveExtensionPrefs::BraveExtensionPrefs(
+    content::BrowserContext* browser_context,
+    PrefService* prefs,
+    const base::FilePath& root_dir,
+    ExtensionPrefValueMap* extension_pref_value_map,
+    std::unique_ptr<base::Clock> clock,
+    bool extensions_disabled,
+    const std::vector<ExtensionPrefsObserver*>& early_observers)
+    : ExtensionPrefs(browser_context,
+                     prefs,
+                     root_dir,
+                     extension_pref_value_map,
+                     std::move(clock),
+                     extensions_disabled,
+                     early_observers) {
+}
+
+BraveExtensionPrefs::~BraveExtensionPrefs() {
+}
+
+void BraveExtensionPrefs::NotifyExtensionPrefsLoaded(
+    const std::string& extension_id) {
+  for (auto& observer : observer_list_)
+    observer.OnExtensionPrefsLoaded(extension_id, this);
+}
+
+} // namespace extensions
diff --git a/extensions/browser/brave_extension_prefs.h b/extensions/browser/brave_extension_prefs.h
new file mode 100644
index 000000000000..de71b6f5d7e3
--- /dev/null
+++ b/extensions/browser/brave_extension_prefs.h
@@ -0,0 +1,32 @@
+/* This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this file,
+ * You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+#ifndef BRAVE_EXTENSIONS_BROWSER_BREVE_EXTENSION_PREFS_H_
+#define BRAVE_EXTENSIONS_BROWSER_BREVE_EXTENSION_PREFS_H_
+
+#include "extensions/browser/extension_prefs.h"
+
+namespace extensions {
+
+class BraveExtensionPrefs : public ExtensionPrefs {
+  public:
+    BraveExtensionPrefs(
+        content::BrowserContext* browser_context,
+        PrefService* prefs,
+        const base::FilePath& root_dir,
+        ExtensionPrefValueMap* extension_pref_value_map,
+        std::unique_ptr<base::Clock> clock,
+        bool extensions_disabled,
+        const std::vector<ExtensionPrefsObserver*>& early_observers);
+
+    ~BraveExtensionPrefs() override;
+
+    void NotifyExtensionPrefsLoaded(const std::string& extension_id);
+
+  DISALLOW_COPY_AND_ASSIGN(BraveExtensionPrefs);
+};
+
+}  // namespace extensions
+
+#endif // BRAVE_EXTENSIONS_BROWSER_BREVE_EXTENSION_PREFS_H_
diff --git a/patches/chrome-browser-extensions-api-content_settings-content_settings_service.cc.patch b/patches/chrome-browser-extensions-api-content_settings-content_settings_service.cc.patch
new file mode 100644
index 000000000000..4bc90187840f
--- /dev/null
+++ b/patches/chrome-browser-extensions-api-content_settings-content_settings_service.cc.patch
@@ -0,0 +1,21 @@
+diff --git a/chrome/browser/extensions/api/content_settings/content_settings_service.cc b/chrome/browser/extensions/api/content_settings/content_settings_service.cc
+index 83169fca6d7c243a0ea8289835c4e81038a395b4..7a2e6081363024ab67f4c39211514b9a7930459f 100644
+--- a/chrome/browser/extensions/api/content_settings/content_settings_service.cc
++++ b/chrome/browser/extensions/api/content_settings/content_settings_service.cc
+@@ -5,6 +5,7 @@
+ #include "chrome/browser/extensions/api/content_settings/content_settings_service.h"
+ 
+ #include "base/lazy_instance.h"
++#include "brave/browser/extensions/api/content_settings/brave_content_settings_store.h"
+ #include "chrome/browser/extensions/api/content_settings/content_settings_store.h"
+ #include "extensions/browser/extension_prefs.h"
+ #include "extensions/browser/extension_prefs_scope.h"
+@@ -13,7 +14,7 @@
+ namespace extensions {
+ 
+ ContentSettingsService::ContentSettingsService(content::BrowserContext* context)
+-    : content_settings_store_(new ContentSettingsStore()) {}
++    : content_settings_store_(new BraveContentSettingsStore()) {}
+ 
+ ContentSettingsService::~ContentSettingsService() {}
+ 
diff --git a/patches/chrome-browser-extensions-api-content_settings-content_settings_store.h.patch b/patches/chrome-browser-extensions-api-content_settings-content_settings_store.h.patch
new file mode 100644
index 000000000000..e2ba64914592
--- /dev/null
+++ b/patches/chrome-browser-extensions-api-content_settings-content_settings_store.h.patch
@@ -0,0 +1,30 @@
+diff --git a/chrome/browser/extensions/api/content_settings/content_settings_store.h b/chrome/browser/extensions/api/content_settings/content_settings_store.h
+index 3a9033a4747026713e1016ec07743af0f6081ff5..f28ee9804d8f229004c2c3ec347755f0ab46390e 100644
+--- a/chrome/browser/extensions/api/content_settings/content_settings_store.h
++++ b/chrome/browser/extensions/api/content_settings/content_settings_store.h
+@@ -86,7 +86,7 @@ class ContentSettingsStore
+ 
+   // Deserializes content settings rules from |list| and applies them as set by
+   // the extension with ID |extension_id|.
+-  void SetExtensionContentSettingFromList(const std::string& extension_id,
++  virtual void SetExtensionContentSettingFromList(const std::string& extension_id,
+                                            const base::ListValue* list,
+                                            ExtensionPrefsScope scope);
+ 
+@@ -111,6 +111,7 @@ class ContentSettingsStore
+   void RemoveObserver(Observer* observer);
+ 
+  private:
++  friend class BraveContentSettingsStore;
+   friend class base::RefCountedThreadSafe<ContentSettingsStore>;
+ 
+   struct ExtensionEntry;
+@@ -129,7 +130,7 @@ class ContentSettingsStore
+       const std::string& ext_id,
+       ExtensionPrefsScope scope) const;
+ 
+-  void NotifyOfContentSettingChanged(const std::string& extension_id,
++  virtual void NotifyOfContentSettingChanged(const std::string& extension_id,
+                                      bool incognito);
+ 
+   bool OnCorrectThread();
diff --git a/patches/chrome-browser-extensions-extension_service.cc.patch b/patches/chrome-browser-extensions-extension_service.cc.patch
index 9a893c7b3a93..cbf623d7349e 100644
--- a/patches/chrome-browser-extensions-extension_service.cc.patch
+++ b/patches/chrome-browser-extensions-extension_service.cc.patch
@@ -1,16 +1,17 @@
 diff --git a/chrome/browser/extensions/extension_service.cc b/chrome/browser/extensions/extension_service.cc
-index 9410c6daeabccba17d72244f2395c150aa84283a..9bece6bbc64ee01befe7ca8fb0a83a6f5e1d8ad8 100644
+index 9410c6daeabccba17d72244f2395c150aa84283a..417180bfe370c611a591a768d5fb5076bd7955ad 100644
 --- a/chrome/browser/extensions/extension_service.cc
 +++ b/chrome/browser/extensions/extension_service.cc
-@@ -28,6 +28,7 @@
+@@ -28,6 +28,8 @@
  #include "base/threading/thread_task_runner_handle.h"
  #include "base/time/time.h"
  #include "base/trace_event/trace_event.h"
 +#include "brave/browser/extensions/brave_component_loader.h"
++#include "brave/extensions/browser/brave_extension_prefs.h"
  #include "build/build_config.h"
  #include "chrome/browser/browser_process.h"
  #include "chrome/browser/chrome_notification_types.h"
-@@ -350,7 +351,7 @@ ExtensionService::ExtensionService(Profile* profile,
+@@ -350,7 +352,7 @@ ExtensionService::ExtensionService(Profile* profile,
    }
  
    component_loader_.reset(
@@ -19,7 +20,7 @@ index 9410c6daeabccba17d72244f2395c150aa84283a..9bece6bbc64ee01befe7ca8fb0a83a6f
                                        profile->GetPrefs(),
                                        g_browser_process->local_state(),
                                        profile));
-@@ -1374,6 +1375,19 @@ void ExtensionService::AddComponentExtension(const Extension* extension) {
+@@ -1374,6 +1376,23 @@ void ExtensionService::AddComponentExtension(const Extension* extension) {
    }
  
    AddExtension(extension);
@@ -35,6 +36,10 @@ index 9410c6daeabccba17d72244f2395c150aa84283a..9bece6bbc64ee01befe7ca8fb0a83a6f
 +                                         extensions::kInstallFlagNone,
 +                                         std::string(),
 +                                         base::nullopt);
++  // Trigger ContentSettingsService::OnExtensionPrefsLoaded to populate pref
++  // values into content setting store.
++  static_cast<extensions::BraveExtensionPrefs*>(extension_prefs_)
++    ->NotifyExtensionPrefsLoaded(extension->id());
 +#endif
  }
  
diff --git a/patches/extensions-browser-extension_prefs.cc.patch b/patches/extensions-browser-extension_prefs.cc.patch
new file mode 100644
index 000000000000..c08a5c69cb9e
--- /dev/null
+++ b/patches/extensions-browser-extension_prefs.cc.patch
@@ -0,0 +1,21 @@
+diff --git a/extensions/browser/extension_prefs.cc b/extensions/browser/extension_prefs.cc
+index cafc90ed44e2ff5d6c844fbea89798684909c268..7ad517ade16f4fcc6e2b9d8aabeadff10ea5c30b 100644
+--- a/extensions/browser/extension_prefs.cc
++++ b/extensions/browser/extension_prefs.cc
+@@ -19,6 +19,7 @@
+ #include "base/time/clock.h"
+ #include "base/time/default_clock.h"
+ #include "base/trace_event/trace_event.h"
++#include "brave/extensions/browser/brave_extension_prefs.h"
+ #include "build/build_config.h"
+ #include "components/crx_file/id_util.h"
+ #include "components/pref_registry/pref_registry_syncable.h"
+@@ -347,7 +348,7 @@ ExtensionPrefs* ExtensionPrefs::Create(
+     bool extensions_disabled,
+     const std::vector<ExtensionPrefsObserver*>& early_observers,
+     std::unique_ptr<base::Clock> clock) {
+-  return new ExtensionPrefs(browser_context, pref_service, root_dir,
++  return new BraveExtensionPrefs(browser_context, pref_service, root_dir,
+                             extension_pref_value_map, std::move(clock),
+                             extensions_disabled, early_observers);
+ }
diff --git a/patches/extensions-browser-extension_prefs.h.patch b/patches/extensions-browser-extension_prefs.h.patch
new file mode 100644
index 000000000000..8f565623f9d2
--- /dev/null
+++ b/patches/extensions-browser-extension_prefs.h.patch
@@ -0,0 +1,12 @@
+diff --git a/extensions/browser/extension_prefs.h b/extensions/browser/extension_prefs.h
+index 0f921039ce0e9b24bc939105182645214beac8c3..12a24f2530cdc1874f45813ac40b793f0ea340b1 100644
+--- a/extensions/browser/extension_prefs.h
++++ b/extensions/browser/extension_prefs.h
+@@ -565,6 +565,7 @@ class ExtensionPrefs : public ExtensionScopedPrefs, public KeyedService {
+   void ClearExternalUninstallForTesting(const ExtensionId& id);
+ 
+  private:
++  friend class BraveExtensionPrefs;
+   friend class ExtensionPrefsBlacklistedExtensions;  // Unit test.
+   friend class ExtensionPrefsComponentExtension;     // Unit test.
+   friend class ExtensionPrefsUninstallExtension;     // Unit test.