diff --git a/v2/acl/marshal.go b/v2/acl/marshal.go
new file mode 100644
index 0000000..8397696
--- /dev/null
+++ b/v2/acl/marshal.go
@@ -0,0 +1,92 @@
+package acl
+
+import (
+	"github.com/nspcc-dev/neofs-api-go/util/proto"
+)
+
+const (
+	FilterHeaderTypeField = 1
+	FilterMatchTypeField  = 2
+	FilterNameField       = 3
+	FilterValueField      = 4
+)
+
+func (t *Table) StableMarshal(buf []byte) ([]byte, error) {
+	panic("not implemented")
+}
+
+func (t *Table) StableSize() int {
+	panic("not implemented")
+}
+
+func (r *Record) StableMarshal(buf []byte) ([]byte, error) {
+	panic("not implemented")
+}
+
+func (r *Record) StableSize() int {
+	panic("not implemented")
+}
+
+func (f *HeaderFilter) StableMarshal(buf []byte) ([]byte, error) {
+	if f == nil {
+		return []byte{}, nil
+	}
+
+	if buf == nil {
+		buf = make([]byte, f.StableSize())
+	}
+
+	var (
+		offset, n int
+		err       error
+	)
+
+	n, err = proto.EnumMarshal(FilterHeaderTypeField, buf, int32(f.hdrType))
+	if err != nil {
+		return nil, err
+	}
+
+	offset += n
+
+	n, err = proto.EnumMarshal(FilterMatchTypeField, buf[offset:], int32(f.matchType))
+	if err != nil {
+		return nil, err
+	}
+
+	offset += n
+
+	n, err = proto.StringMarshal(FilterNameField, buf[offset:], f.name)
+	if err != nil {
+		return nil, err
+	}
+
+	offset += n
+
+	n, err = proto.StringMarshal(FilterValueField, buf[offset:], f.value)
+	if err != nil {
+		return nil, err
+	}
+
+	return buf, nil
+}
+
+func (f *HeaderFilter) StableSize() (size int) {
+	if f == nil {
+		return 0
+	}
+
+	size += proto.EnumSize(FilterHeaderTypeField, int32(f.hdrType))
+	size += proto.EnumSize(FilterMatchTypeField, int32(f.matchType))
+	size += proto.StringSize(FilterNameField, f.name)
+	size += proto.StringSize(FilterValueField, f.value)
+
+	return size
+}
+
+func (t *HeaderType) StableMarshal(buf []byte) ([]byte, error) {
+	panic("not implemented")
+}
+
+func (t *HeaderType) StableSize() int {
+	panic("not implemented")
+}
diff --git a/v2/acl/marshal_test.go b/v2/acl/marshal_test.go
new file mode 100644
index 0000000..63f5bcf
--- /dev/null
+++ b/v2/acl/marshal_test.go
@@ -0,0 +1,30 @@
+package acl_test
+
+import (
+	"testing"
+
+	"github.com/nspcc-dev/neofs-api-go/v2/acl"
+	grpc "github.com/nspcc-dev/neofs-api-go/v2/acl/grpc"
+	"github.com/stretchr/testify/require"
+)
+
+func TestHeaderFilter_StableMarshal(t *testing.T) {
+	filterFrom := new(acl.HeaderFilter)
+	transport := new(grpc.EACLRecord_FilterInfo)
+
+	t.Run("non empty", func(t *testing.T) {
+		filterFrom.SetHeaderType(acl.HeaderTypeObject)
+		filterFrom.SetMatchType(acl.MatchTypeStringEqual)
+		filterFrom.SetName("Hello")
+		filterFrom.SetValue("World")
+
+		wire, err := filterFrom.StableMarshal(nil)
+		require.NoError(t, err)
+
+		err = transport.Unmarshal(wire)
+		require.NoError(t, err)
+
+		filterTo := acl.HeaderFilterFromGRPCMessage(transport)
+		require.Equal(t, filterFrom, filterTo)
+	})
+}