diff --git a/doc/whatsnew/fragments/8500.false_positive b/doc/whatsnew/fragments/8500.false_positive
new file mode 100644
index 0000000000..ced61766ae
--- /dev/null
+++ b/doc/whatsnew/fragments/8500.false_positive
@@ -0,0 +1,3 @@
+Fixed `unused-import` so that it observes the `dummy-variables-rgx` option.
+
+Closes #8500
diff --git a/pylint/checkers/variables.py b/pylint/checkers/variables.py
index 79d9ded08f..8cd1ed83cb 100644
--- a/pylint/checkers/variables.py
+++ b/pylint/checkers/variables.py
@@ -3062,6 +3062,13 @@ def _check_imports(self, not_consumed: dict[str, list[nodes.NodeNG]]) -> None:
                     imported_name in self._type_annotation_names
                     or as_name in self._type_annotation_names
                 )
+
+                is_dummy_import = (
+                    as_name
+                    and self.linter.config.dummy_variables_rgx
+                    and self.linter.config.dummy_variables_rgx.match(as_name)
+                )
+
                 if isinstance(stmt, nodes.Import) or (
                     isinstance(stmt, nodes.ImportFrom) and not stmt.modname
                 ):
@@ -3072,12 +3079,11 @@ def _check_imports(self, not_consumed: dict[str, list[nodes.NodeNG]]) -> None:
                         # because they can be imported for exporting.
                         continue
 
-                    if is_type_annotation_import:
+                    if is_type_annotation_import or is_dummy_import:
                         # Most likely a typing import if it wasn't used so far.
+                        # Also filter dummy variables.
                         continue
 
-                    if as_name == "_":
-                        continue
                     if as_name is None:
                         msg = f"import {imported_name}"
                     else:
@@ -3095,8 +3101,9 @@ def _check_imports(self, not_consumed: dict[str, list[nodes.NodeNG]]) -> None:
                         # __future__ import in another module.
                         continue
 
-                    if is_type_annotation_import:
+                    if is_type_annotation_import or is_dummy_import:
                         # Most likely a typing import if it wasn't used so far.
+                        # Also filter dummy variables.
                         continue
 
                     if imported_name == "*":
diff --git a/tests/checkers/unittest_typecheck.py b/tests/checkers/unittest_typecheck.py
index afcc2dc2e7..dba69eaf34 100644
--- a/tests/checkers/unittest_typecheck.py
+++ b/tests/checkers/unittest_typecheck.py
@@ -10,7 +10,7 @@
 from pylint.testutils import CheckerTestCase, MessageTest, set_config
 
 try:
-    from coverage import tracer as _  # pylint: disable=unused-import
+    from coverage import tracer as _
 
     C_EXTENTIONS_AVAILABLE = True
 except ImportError:
diff --git a/tests/functional/i/import_dummy.py b/tests/functional/i/import_dummy.py
new file mode 100644
index 0000000000..eecfa0d8a6
--- /dev/null
+++ b/tests/functional/i/import_dummy.py
@@ -0,0 +1,5 @@
+"""Testing importing module as dummy variable."""
+import gettext as _
+import sys as __
+import typing as ___dummy
+from base64 import b64encode as ____dummy