From console
1. Open the Amazon SQS console at https://console.aws.amazon.com/sqs/.
2. In the navigation pane, choose Queues.
3. Choose a queue and choose Edit.
4. Scroll to the Access policy section.
4. Edit the access policy statements in the input box. or You can use AWS policy generator tool: https://awspolicygen.s3.amazonaws.com/policygen.html.
5. In the policy When Effect is ‘Allow’ Make sure you DO NOT mention Action=’sqs:*’, and Principal=’*’. And add a condition in the policy statement.
5. When you finish configuring the access policy, choose Save.

From CLI
1. Create a .json file with policy statement

aws sqs set-queue-attributes –queue-url QUEUE_URL –attributes FILE:UPDATE_ATTRIBUTES.JSON

Where the file should contain the new policy for the queue.

Reference:
1. https://docs.aws.amazon.com/AWSSimpleQueueService/latest/SQSDeveloperGuide/sqs-authentication-and-access-control.html
2. https://awscli.amazonaws.com/v2/documentation/api/latest/reference/sqs/set-queue-attributes.html
3. https://docs.aws.amazon.com/AWSCloudFormation/latest/UserGuide/aws-properties-sqs-policy.html
4. https://registry.terraform.io/providers/hashicorp/aws/latest/docs/resources/sqs_queue_policy