Сам спросил, сам ответил.
в dial-peer cor custom добавляем name emergency
в dial-peer cor class3 добавляем member emergency
создаем новый cor list:
dial-peer cor list emergency
member emergency
Создаем:
dial-peer voice 995 pots
trunkgroup pstn2-int 1
corlist outgoing emergency
description EMERGENCY_CALL
destination-pattern ^91..$
forward-digits 3
no register e164
no sip-register
Настройка voice port:
voice-port 1/0/8
trunk-group pstn2-int
no comfort-noise
cptone RU
connection plar xxxxxx