diff --git a/makefiles/utils/test-variables.mk b/makefiles/utils/test-variables.mk
index d0040ff24d..36cee1997d 100644
--- a/makefiles/utils/test-variables.mk
+++ b/makefiles/utils/test-variables.mk
@@ -15,5 +15,24 @@ test-exported-variables:
 	$(Q)bash -c 'test "$(MY_VARIABLE)" = "$${MY_VARIABLE}" || { echo ERROR: "$(MY_VARIABLE)" != "$${MY_VARIABLE}"; exit 1; }'
 	$(Q)bash -c 'test $(PARSE_TIME) -lt $${CURRENT_TIME} || { echo ERROR: $(PARSE_TIME) \>= $${CURRENT_TIME} >&2; exit 1; }'
 
+
+MEMOIZED_CURRENT_TIME = $(call memoized,MEMOIZED_CURRENT_TIME,$(call date_nanoseconds))
+MEMOIZED_CURRENT_TIME_2 = $(call memoized,MEMOIZED_CURRENT_TIME_2,$(call date_nanoseconds))
+
+PRE_MEMOIZED_TIME := $(call date_nanoseconds)
+# Two separate evaluations
+REF_CURRENT_TIME_1 := $(MEMOIZED_CURRENT_TIME)
+# Strip to detect added whitespaces by function
+REF_CURRENT_TIME_2 := $(strip $(MEMOIZED_CURRENT_TIME))
+
+test-memoized-variables:
+	@# The value was only evaluated on first use
+	$(Q)test $(PRE_MEMOIZED_TIME) -lt $(REF_CURRENT_TIME_1) || { echo ERROR: $(PRE_MEMOIZED_TIME) \>= $(REF_CURRENT_TIME_1) >&2; exit 1; }
+	@# Both evaluation return the same time and without added whitespace
+	$(Q)test "$(REF_CURRENT_TIME_1)" = "$(REF_CURRENT_TIME_2)" || { echo ERROR: "$(REF_CURRENT_TIME_1)" != "$(REF_CURRENT_TIME_2)" >&2; exit 1; }
+	@# The second memoized value was only evaluated when calling the target
+	$(Q)test $(PARSE_TIME) -lt $(MEMOIZED_CURRENT_TIME_2) || { echo ERROR: $(PARSE_TIME) \>= $(MEMOIZED_CURRENT_TIME_2) >&2; exit 1; }
+
+
 # Immediate evaluation for comparing
 PARSE_TIME := $(call date_nanoseconds)
diff --git a/makefiles/utils/variables.mk b/makefiles/utils/variables.mk
index 6d02061ae8..ead0099063 100644
--- a/makefiles/utils/variables.mk
+++ b/makefiles/utils/variables.mk
@@ -2,6 +2,20 @@
 # These functions should help replacing immediate evaluation and global 'export'
 
 
+# Evaluate a deferred variable only once on its first usage
+# Uses after that will be as if it was an immediate evaluation
+# This can replace using `:=` by default
+#
+# The goal is to use it for `shell` commands
+#
+# variable = $(call memoized,<variable>,<value>)
+#
+# Parameters
+#  variable: name of the variable you set
+#  value: value that should be set when evaluated
+memoized = $2$(eval $1:=$2)
+
+
 # Target specific export the variables for that target
 #
 # target-export-variables <target> <variables>
diff --git a/tests/build_system_utils/Makefile b/tests/build_system_utils/Makefile
index 22e4af7d2a..dc3afac78b 100644
--- a/tests/build_system_utils/Makefile
+++ b/tests/build_system_utils/Makefile
@@ -18,6 +18,7 @@ MAKEFILES_UTILS = $(RIOTMAKE)/utils
 
 COMPILE_TESTS += test-ensure_value test-ensure_value-negative
 COMPILE_TESTS += test-exported-variables
+COMPILE_TESTS += test-memoized-variables
 
 # Tests will be run both in the host machine and in `docker`
 all: build-system-utils-tests
@@ -35,3 +36,6 @@ test-ensure_value-negative:
 
 test-exported-variables:
 	$(Q)$(call command_should_succeed,"$(MAKE)" -C $(MAKEFILES_UTILS) -f test-variables.mk test-exported-variables)
+
+test-memoized-variables:
+	$(Q)$(call command_should_succeed,"$(MAKE)" -C $(MAKEFILES_UTILS) -f test-variables.mk test-memoized-variables)