A Layer 2 ACL defines rules to filter packets.
Layer 2 ACLs can be used in QoS and routing policies to filter packets.
As shown in Figure 1, a Layer 2 ACL is created on Device D to deny all packets sent from a host (MAC address 1-1-1) connected to Device A to Device C and to permit all packets sent from a host (MAC address 2-1-1) connected to Device B to Device C.