Using custom policies with the Amazon SQS Access Policy Language - Amazon Simple Queue Service
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Using custom policies with the Amazon SQS Access Policy Language

To grant basic permissions (such as SendMessage or ReceiveMessage) based only on an Amazon Web Services account ID, you don’t need to write a custom policy. Instead, use the Amazon SQS AddPermission action.

To allow or deny access based on specific conditions, such as request time or the requester's IP address, you must create a custom Amazon SQS policy and upload it using the SetQueueAttributes action.