<SYSTEM_TASK:>
Solve the following problem using Python, implementing the functions described below, one line at a time
<END_TASK>
<USER_TASK:>
Description:
 def filter_dirs(root, dirs, excl_paths):
 """Filter directory paths based on the exclusion rules defined in 'excl_paths'. """

    filtered_dirs = []
    for dirpath in dirs:
        abspath = os.path.abspath(os.path.join(root, dirpath))
        if os.path.basename(abspath) in _SKIP_DIRS:
            continue
        if abspath not in excl_paths:
            filtered_dirs.append(dirpath)
    return filtered_dirs