Amazon Simple Queue Service
Developer Guide

Using Custom Policies with the Amazon SQS Access Policy Language

If you want to allow Amazon SQS access based only on an AWS account ID and basic permissions (such as for SendMessage or ReceiveMessage), you don't need to write your own policies. You can just use the Amazon SQS AddPermission action.

If you want to explicitly deny or allow access based on more specific conditions (such as the time the request comes in or the IP address of the requester), you need to write your own Amazon SQS policies and upload them to the AWS system using the Amazon SQS SetQueueAttributes action.