diff --git a/sass/_color-scheme.scss b/sass/_color-scheme.scss
new file mode 100644
index 0000000000..28d515bc58
--- /dev/null
+++ b/sass/_color-scheme.scss
@@ -0,0 +1,83 @@
+@use 'sass:map';
+@use '@material/web/sass/color';
+@use '@material/web/sass/theme';
+@use '@material/web/sass/var';
+@use '@material/web/tokens';
+
+// TODO(b/213571555): Following Sass mixins will call color scheme APIs which
+// are generated using tokens compiler when ready.
+
+/// Declares set of CSS custom properties for baseline dark color scheme
+/// overrides.
+@mixin dark-color-scheme(
+  $color-values-dark: tokens.md-sys-color-values-dark-non-dynamic()
+) {
+  @include color-scheme(
+    _get-color-scheme-var-fallbacks($color-values-dark),
+    $color-values-dark
+  );
+}
+
+/// Declares set of CSS custom properties for baseline light color scheme
+/// overrides.
+@mixin light-color-scheme(
+  $color-values-light: tokens.md-sys-color-values-light-non-dynamic()
+) {
+  @include color-scheme(
+    _get-color-scheme-var-fallbacks($color-values-light),
+    $color-values-light
+  );
+}
+
+$_baseline-color-scheme: tokens.md-sys-color-values-light-non-dynamic();
+
+/// Declares set of CSS custom properties for custom color scheme override.
+/// @param {Map} $color-scheme - Map containing custom color scheme values.
+/// @example
+///   @include color-scheme((background: #f00));
+///   // --md-sys-color-background: #f00;
+///
+///   @include color-scheme((background: var(--foo-custom-color, #f00));
+///   // --md-sys-color-background: var(--foo-custom-color, #f00)
+@mixin color-scheme(
+  $color-scheme,
+  $baseline-color-scheme: $_baseline-color-scheme,
+  $prefix: var.create-name(sys-color)
+) {
+  $color-scheme: theme.validate-theme($baseline-color-scheme, $color-scheme);
+
+  @each $key, $value in $color-scheme {
+    #{$prefix}-#{$key}: #{$value};
+    @include _declare-color-in-rgb($key, $value, $prefix);
+  }
+}
+
+/// @param {Map} $color-scheme - Baseline color scheme map containing CSS vars
+///     with fallback values.
+/// @return {Map} - Returns a color scheme map with fallback values (concrete
+///     color values) of provided CSS vars.
+/// @example
+///   _get-color-scheme-var-fallbacks((
+///     background: var(--md-sys-color-background, #f00),
+///   )
+///   // (background: #f00)
+@function _get-color-scheme-var-fallbacks($color-scheme) {
+  @each $key, $value in $color-scheme {
+    @if var.is-var($value) {
+      $color-scheme: map.set($color-scheme, $key, var.fallback($value));
+    }
+  }
+
+  @return $color-scheme;
+}
+
+// TODO(b/213331407): Following colors are set in rgb (comma separated format)
+// to enable mixing with alpha value.
+// (e.g., rgb(var(--foo-sys-color-on-surface-rgb, 31,31,31), 0.38))
+// Remove once the attached bug is resolved.
+@mixin _declare-color-in-rgb($color-key, $value, $prefix) {
+  @if var.is-var($value) {
+    $value: var.deep-fallback($value);
+  }
+  #{$prefix}-#{$color-key}-rgb: #{color.hex-to-rgb(#{$value})};
+}
diff --git a/sass/test/_color-scheme.test.scss b/sass/test/_color-scheme.test.scss
new file mode 100644
index 0000000000..0cb3631e20
--- /dev/null
+++ b/sass/test/_color-scheme.test.scss
@@ -0,0 +1,191 @@
+//
+// Copyright 2022 Google LLC
+// SPDX-License-Identifier: Apache-2.0
+//
+
+@use 'true' as test;
+@use '../color-scheme';
+
+@include test.describe('color-scheme') {
+  @include test.describe('dark-color-scheme()') {
+    // TODO(b/246011692): find a bigger way to test this without testing tokens
+    @include test.it('returns CSS custom property for dark theme') {
+      @include test.it('returns CSS custom property') {
+        @include test.assert {
+          @include test.output {
+            @include color-scheme.dark-color-scheme();
+          }
+
+          @include test.expect {
+            --md-sys-color-background: #1c1b1f;
+            --md-sys-color-background-rgb: 28, 27, 31;
+            --md-sys-color-error: #f2b8b5;
+            --md-sys-color-error-rgb: 242, 184, 181;
+            --md-sys-color-error-container: #8c1d18;
+            --md-sys-color-error-container-rgb: 140, 29, 24;
+            --md-sys-color-inverse-on-surface: #313033;
+            --md-sys-color-inverse-on-surface-rgb: 49, 48, 51;
+            --md-sys-color-inverse-primary: #6750a4;
+            --md-sys-color-inverse-primary-rgb: 103, 80, 164;
+            --md-sys-color-inverse-surface: #e6e1e5;
+            --md-sys-color-inverse-surface-rgb: 230, 225, 229;
+            --md-sys-color-on-background: #e6e1e5;
+            --md-sys-color-on-background-rgb: 230, 225, 229;
+            --md-sys-color-on-error: #601410;
+            --md-sys-color-on-error-rgb: 96, 20, 16;
+            --md-sys-color-on-error-container: #f2b8b5;
+            --md-sys-color-on-error-container-rgb: 242, 184, 181;
+            --md-sys-color-on-primary: #381e72;
+            --md-sys-color-on-primary-rgb: 56, 30, 114;
+            --md-sys-color-on-primary-container: #eaddff;
+            --md-sys-color-on-primary-container-rgb: 234, 221, 255;
+            --md-sys-color-on-secondary: #332d41;
+            --md-sys-color-on-secondary-rgb: 51, 45, 65;
+            --md-sys-color-on-secondary-container: #e8def8;
+            --md-sys-color-on-secondary-container-rgb: 232, 222, 248;
+            --md-sys-color-on-surface: #e6e1e5;
+            --md-sys-color-on-surface-rgb: 230, 225, 229;
+            --md-sys-color-on-surface-variant: #cac4d0;
+            --md-sys-color-on-surface-variant-rgb: 202, 196, 208;
+            --md-sys-color-on-tertiary: #492532;
+            --md-sys-color-on-tertiary-rgb: 73, 37, 50;
+            --md-sys-color-on-tertiary-container: #ffd8e4;
+            --md-sys-color-on-tertiary-container-rgb: 255, 216, 228;
+            --md-sys-color-outline: #938f99;
+            --md-sys-color-outline-rgb: 147, 143, 153;
+            --md-sys-color-primary: #d0bcff;
+            --md-sys-color-primary-rgb: 208, 188, 255;
+            --md-sys-color-primary-container: #4f378b;
+            --md-sys-color-primary-container-rgb: 79, 55, 139;
+            --md-sys-color-secondary: #ccc2dc;
+            --md-sys-color-secondary-rgb: 204, 194, 220;
+            --md-sys-color-secondary-container: #4a4458;
+            --md-sys-color-secondary-container-rgb: 74, 68, 88;
+            --md-sys-color-shadow: #000;
+            --md-sys-color-shadow-rgb: 0, 0, 0;
+            --md-sys-color-surface: #1c1b1f;
+            --md-sys-color-surface-rgb: 28, 27, 31;
+            --md-sys-color-surface-tint: #d1e1ff;
+            --md-sys-color-surface-tint-rgb: 209, 225, 255;
+            --md-sys-color-surface-tint-color: #d0bcff;
+            --md-sys-color-surface-tint-color-rgb: 208, 188, 255;
+            --md-sys-color-surface-variant: #49454f;
+            --md-sys-color-surface-variant-rgb: 73, 69, 79;
+            --md-sys-color-tertiary: #efb8c8;
+            --md-sys-color-tertiary-rgb: 239, 184, 200;
+            --md-sys-color-tertiary-container: #633b48;
+            --md-sys-color-tertiary-container-rgb: 99, 59, 72;
+          }
+        }
+      }
+    }
+  }
+
+  @include test.describe('light-color-scheme()') {
+    // TODO(b/246011692): find a bigger way to test this without testing tokens
+    @include test.it('returns CSS custom propertyfor light theme') {
+      @include test.assert {
+        @include test.output {
+          @include color-scheme.light-color-scheme();
+        }
+
+        @include test.expect {
+          --md-sys-color-background: #fff;
+          --md-sys-color-background-rgb: 255, 255, 255;
+          --md-sys-color-error: #b3261e;
+          --md-sys-color-error-rgb: 179, 38, 30;
+          --md-sys-color-error-container: #f9dedc;
+          --md-sys-color-error-container-rgb: 249, 222, 220;
+          --md-sys-color-inverse-on-surface: #f4eff4;
+          --md-sys-color-inverse-on-surface-rgb: 244, 239, 244;
+          --md-sys-color-inverse-primary: #d0bcff;
+          --md-sys-color-inverse-primary-rgb: 208, 188, 255;
+          --md-sys-color-inverse-surface: #313033;
+          --md-sys-color-inverse-surface-rgb: 49, 48, 51;
+          --md-sys-color-on-background: #1c1b1f;
+          --md-sys-color-on-background-rgb: 28, 27, 31;
+          --md-sys-color-on-error: #fff;
+          --md-sys-color-on-error-rgb: 255, 255, 255;
+          --md-sys-color-on-error-container: #410e0b;
+          --md-sys-color-on-error-container-rgb: 65, 14, 11;
+          --md-sys-color-on-primary: #fff;
+          --md-sys-color-on-primary-rgb: 255, 255, 255;
+          --md-sys-color-on-primary-container: #21005d;
+          --md-sys-color-on-primary-container-rgb: 33, 0, 93;
+          --md-sys-color-on-secondary: #fff;
+          --md-sys-color-on-secondary-rgb: 255, 255, 255;
+          --md-sys-color-on-secondary-container: #1d192b;
+          --md-sys-color-on-secondary-container-rgb: 29, 25, 43;
+          --md-sys-color-on-surface: #1c1b1f;
+          --md-sys-color-on-surface-rgb: 28, 27, 31;
+          --md-sys-color-on-surface-variant: #49454f;
+          --md-sys-color-on-surface-variant-rgb: 73, 69, 79;
+          --md-sys-color-on-tertiary: #fff;
+          --md-sys-color-on-tertiary-rgb: 255, 255, 255;
+          --md-sys-color-on-tertiary-container: #31111d;
+          --md-sys-color-on-tertiary-container-rgb: 49, 17, 29;
+          --md-sys-color-outline: #79747e;
+          --md-sys-color-outline-rgb: 121, 116, 126;
+          --md-sys-color-primary: #6750a4;
+          --md-sys-color-primary-rgb: 103, 80, 164;
+          --md-sys-color-primary-container: #eaddff;
+          --md-sys-color-primary-container-rgb: 234, 221, 255;
+          --md-sys-color-secondary: #625b71;
+          --md-sys-color-secondary-rgb: 98, 91, 113;
+          --md-sys-color-secondary-container: #e8def8;
+          --md-sys-color-secondary-container-rgb: 232, 222, 248;
+          --md-sys-color-shadow: #000;
+          --md-sys-color-shadow-rgb: 0, 0, 0;
+          --md-sys-color-surface: #fff;
+          --md-sys-color-surface-rgb: 255, 255, 255;
+          --md-sys-color-surface-tint: #6991d6;
+          --md-sys-color-surface-tint-rgb: 105, 145, 214;
+          --md-sys-color-surface-tint-color: #6750a4;
+          --md-sys-color-surface-tint-color-rgb: 103, 80, 164;
+          --md-sys-color-surface-variant: #e7e0ec;
+          --md-sys-color-surface-variant-rgb: 231, 224, 236;
+          --md-sys-color-tertiary: #7d5260;
+          --md-sys-color-tertiary-rgb: 125, 82, 96;
+          --md-sys-color-tertiary-container: #ffd8e4;
+          --md-sys-color-tertiary-container-rgb: 255, 216, 228;
+        }
+      }
+    }
+  }
+
+  @include test.describe('color-scheme()') {
+    @include test.it('returns CSS custom property') {
+      @include test.assert {
+        @include test.output {
+          @include color-scheme.color-scheme(
+            (
+              background: #f00,
+            )
+          );
+        }
+
+        @include test.expect {
+          --md-sys-color-background: #f00;
+          --md-sys-color-background-rgb: 255, 0, 0;
+        }
+      }
+    }
+
+    @include test.it('returns CSS custom property with var') {
+      @include test.assert {
+        @include test.output {
+          @include color-scheme.color-scheme(
+            (
+              background: var(--foo-custom-color, #f00),
+            )
+          );
+        }
+
+        @include test.expect {
+          --md-sys-color-background: var(--foo-custom-color, #f00);
+          --md-sys-color-background-rgb: 255, 0, 0;
+        }
+      }
+    }
+  }
+}
diff --git a/sass/test/test.scss b/sass/test/test.scss
index 95e7a5cd38..aa2790be01 100644
--- a/sass/test/test.scss
+++ b/sass/test/test.scss
@@ -3,7 +3,8 @@
 // SPDX-License-Identifier: Apache-2.0
 //
 
-@use './shape.test';
-@use './string-ext.test';
+@use './color-scheme.test';
 @use './color.test';
 @use './map-ext.test';
+@use './shape.test';
+@use './string-ext.test';