/mcp! voice class dial-peer provision-policy 2 description match from AND to headers preference 1 from to ! dial-peer voice 1234 voip session protocol sipv2 destination provision-policy 2 incoming called-number . ! dial-peer voice 12345 voip destination uri-from FROM destination uri-to TO session protocol sipv2 session target ipv4:172.18.110.48 !
Source: Cisco Unified Border Element Configuration Guide Through Cisco IOS XE 17.5 session target sip-uri Prior to Cisco IOS 15.4(1)T and Cisco IOS XE 3.11S if the host portion of a URI was different, but the user was the same, this would require two separate outbound dial-peers.